To satisfy the Ethics requirement for Florida CPAs and emphasize the need for prudent ethical judgment when interpreting the rules and determining the public interest. You’ll use case studies and discussion questions to understand how to apply the rules to real ethical dilemmas.

• Morals vs. ethics
• Judgments and values
• Professional responsibility: issues for accountants
• Ethical reasoning and dilemmas
• Causes of unethical behavior
• Florida State Board rules
• Statutes Chapters 455 and 473
• AICPA Code of Professional Conduct
• Independence, conflicts of interest and objectivity
• Advertising and other forms of solicitation
• Record retention and ownership of information
• Contingent fees, commissions and referral fees
• Forms of organization
• Rules governing unprofessional conduct
  – For all professions
  – For CPAs specifically
• Members in Business

To satisfy the Ethics requirement for Florida CPAs and emphasize the need for prudent ethical judgment when interpreting the rules and determining the public interest. You’ll use case studies and discussion questions to understand how to apply the rules to real ethical dilemmas.

DETAILED LEARNING OBJECTIVES

• Identify professional services requiring a licensee’s independence from a client

• Recognize client relationships that impair a licensee’s independence from that client

• Recognize those circumstances under which a Florida CPA may receive a commission or charge a contingent fee for their professional services

• Identify a licensee’s mandatory timeline for Board notification of certain events, e.g. retirement of a partner or new address of a licensee

• Identify the minimum percentage of CPA ownership applicable to a CPA firm

• Identify the mandatory hours of continuing professional education required of Florida CPAs

• Recognize the limitations on firm names applicable to sole proprietorship CPA firms

• Recognize those firms requiring mandatory peer review

• Identify specified actions considered an act discreditable to the profession

• Morals vs. ethics
• Judgments and values
• Professional responsibility: issues for accountants
• Ethical reasoning and dilemmas
• Causes of unethical behavior
• Florida State Board rules
• Statutes Chapters 455 and 473
• AICPA Code of Professional Conduct
• Independence, conflicts of interest and objectivity
• Advertising and other forms of solicitation
• Record retention and ownership of information
• Contingent fees, commissions and referral fees
• Forms of organization
• Rules governing unprofessional conduct
  – For all professions
  – For CPAs specifically
• Members in Business