Ethics FAQs

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Q: Does the FICPA offer a CPE course designed to meet the Florida Board of Accountancy (BOA) ethics requirement?

A: The FICPA currently has a seminar and a self-study course which meet the 4-hour requirement. The FICPA plans to develop additional ethics training that will also meet the BOA ethics requirement and has content specifically tailored to several practice areas including tax, governmental, auditing and others.

Q: Do I take the BOA Law & Rules exam before I take the ethics course?

A: No. The BOA Laws & Rules Exam was discontinued beginning for those reporting on June 30, 2009.

Q: What is the FICPA's ethics provider ID?

A: The BOA requires the providers of ethics courses go through an approval process and once the provider is approved they are assigned an ID. The FICPA's ethics ID 3461 The FICPA general CPE sponsor ID is 0002098.

Q: If I take the ethics training in two 2-hour sessions, do both two-hour sessions have to be taught by the same instructor?

A: No. The courses do not have to be taught by the same instructor, however, the course must be taught by the same vendor.

Q: Is the four-hour ethics requirement included in my 80-hour requirement?

A: Yes, the four-hour ethics requirement is included in the 80 hour requirement. The CPE credit hour requirements are:

  • 80 hours over a two-year reporting period;
  • Minimum 20 hours Accounting & Auditing (A&A);
  • Maximum 20 hours Behavioral (B);
  • Four-hour ethics; and
  • No limitation or requirement for Technical Business (TB).

Q: Who is affected by the ethics requirement?

A: All Florida licensed CPAs.

Q: Is it too soon to take the ethics course if I don't report until next year?

A: No it is not. Your only requirement is to take the ethics course during your CPE reporting period.

Q: Who is eligible to teach the FICPA Ethics Course and what is the process for becoming an instructor?

A: You must be a Certified Public Accountant licensed in the United States; practiced in public accounting for five of the last ten years; possess a solid training or education background; be a member in good standing of the FICPA; reside in the state of Florida; have not been disciplined by the Department of Business and Professional Regulation; and, attended the FICPA's "Train-the-Trainer" course for ethics.

Q: When do I report my Ethics CPE Online to DBPR?

A: CPAs should report their Ethics CPE online along with their other CPE. Please continue to check the Board of Accountancy website for any updates.