Ethics for Florida CPAs (4 hrs)

After completing this course, you should be able to:

• Recognize ethical reasoning used by accountants.
• Identify different principles and rules of the AICPA Code of Professional Conduct.
• Identify independence and objectivity issues.
• Recognize ethical standards and violations.
• Recognize Florida Administrative Codes for the Public Accounting profession, including key sections from within Chapter 61H1-19 thru 39 Board of Accountancy Rules.
• Identify key sections of the Florida Statutes, including Chapter 455 Business and Professional Regulation: General Provisions, and Chapter 473, Regulation of Professions and Occupations – Public Accountancy.

Course Contents:

Chapter 1: Ethics and Ethical Behavior
Learning Objectives 1The Concept of Ethics
Reasoning and Dilemmas

Chapter 2: AICPA Code of Professional Conduct 11
Core Principles
Ethical Decision-Making Framework
Ethical Rules of Conduct
1.100 – Integrity and Objectivity Rule
1.200 – Independence Rule
1.300 – General Standards
1.400 – Acts Discreditable
1.510 – Contingent Fees
1.520 – Commissions and Referral Fees
1.600 – Advertising and Other Forms of Solicitation
1.700 – Confidential Client Information Rule
1.800 – Form of Organization and Name Rule
Case Studies of AICPA Ethics Violations

Chapter 3: Florida Ethics
61H1 – Board of Accountancy Rules
Florida 473: Regulation of Professions and Occupations – Public Accountancy
Disciplinary Proceedings – Chapter 455 and Chapter 473
AICPA Ethics FAQ
AICPA Practice Aid