Accountant Ethics for Florida (CPE Course)

CPE Credit: 4 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $40

Ethics for Florida Thumbnail.jpg

Course Description
The Accountant Ethics for Florida course meets the four-hour ethics requirement of the Florida Board of Accountancy. In this course, we explore the AICPA Code of Professional Conduct and the Florida Rules and Statutes as they pertain to the practice of public accountancy. Examples are used throughout the course materials to illustrate various ethics concepts.
[This course has been approved by the Florida Board of Accountancy; the provider number is 0005938 and the course number is 0024942]

Author: Steven Bragg

Course Number: ET1061

Learning Objectives

  • Specify the positive effects of having a strong sense of ethics.

  • Describe the different principles contained within the AICPA Code of Professional Conduct.

  • Specify the different types of harassment.

  • Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.

  • Explain the accountant’s obligations related to the release of confidential information.

  • Specify the policies that may apply to the release of confidential information.

  • Identify the characteristics of false or misleading promotional efforts.

  • Describe the obligations of the accountant in relation to the delivery of records to a client.

  • Specify the obligations of the accountant in regard to conflicts of interest.

  • Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.

  • Specify the Board’s restrictions on who may express an opinion on financial statements.

  • Identify the requirements for entering into a commission arrangement with a client.

  • Recognize the various general standards with which a CPA must comply.

  • State the capitalization requirements for a Florida CPA firm.

  • Recall the requirements for sending written notifications to the Board.

  • Recall the Board’s change of address notification requirements.

  • Specify the fines relating to various breaches of Board rules.

  • Identify the independence impairment criteria that apply to an audit firm.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Regulatory Ethics

Prerequisites: None

Advance Preparation: None

Latest Review Date: March 2023

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

CPE-Sponsor-Logo.jpg

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.