Ethics for Florida CPAs (4 hrs)

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Course Description

Ethics for Florida CPAs

Ethics for Florida CPAs is approved by the Florida Department of Business and Professional Regulation to meet the 4-hour ethics CPE requirement. (Provider Number: 0006356, Course Number: 0024274, Expiration date: June 30, 2025).
Ethics for Florida CPAs is an ethics course designed for Florida CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an ethical overview, the AICPA Code of Professional Conduct and the threats and safeguards approach to coping with ethical dilemmas.

Chapter 3 covers Florida Ethics, including a review of key sections within Chapter 61H1: Administrative Code, Chapter 473: Regulation of Professions and Occupations – Public Accountancy, and Chapter 455: Business and Professional Regulation: General Provisions.

Course Information

Price: $39

Course No. EFL04
Format: Online pdf (113 pages). Printed book available.
Prerequisites: None
Advance Preparation:None
Level: Overview
CPE Credit: 4 hrs.
Field of Study: Regulatory Ethics
Course expiration:  You have one year from date of purchase to complete the course.
Course Revision Date: March 2023 (Course expiration date June 30, 2025)


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 Practice Aid

Ratings and Reviews

Avg. Rating
3 Ratings
What's your experience? We'd love to know!
Kristin Alongi
Posted 11 months ago

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James Moyer
Posted 4 years ago
Excellent content

The content and presentation were excellent

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Diane Jennings
Posted 5 years ago
Well organized presentation

Generally this course was well organized going through the AICPA Principles and Rules of Conduct followed by the specific Florida content. I found the review questions very helpful.

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