Ethics Frequently Asked Questions (FAQs)

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

A: No.The 4-hour ethics course must be taken prior to your June 30 reporting period and prior to taking the BOA Laws & Rules Exam.

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: How does the ethics training affect the Law & Rules Exam?

A: There will be no change in the Law & Rules Exam. However, the CPA must complete all 4-hours of the ethics training prior to taking the Law & Rules Exam.

Q: Who is affected by the new ethics requirement?

A: All Florida licensed CPAs.

Q: Is it too soon to take the ethics course if you are reporting in June 2007?

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

Q: When will the online and hardcopy self-study courses be available?

A: Hardcopy self-study is now available (click here for details). An on-line version will be ready around May 2006.

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 can I report my Ethics CPE Online to DBPR?

A: CPAs will be able to report their Ethics CPE online beginning May 9, 2006.  Please continue to check the Board of Accountancy Web site for any updates.

Q: I reported all required CPE, except my Ethics CPE, and received the “Congratulations” message which prevents me from going back to add my Ethics CPE.  How can I report the Ethics CPE now?

A: If you reported all other required CPE without your Ethics CPE, and are unable to get back into the online CPE Reporting form after May 1, 2006, please fax proof of attendance for the required Ethics CPE courses to the department’s Bureau of Education and Testing (BET) at 850.922.2316. BET will manually enter your data into your CPE report. 

Q. I already reported my Ethics CPE using another category (e.g., Accounting & Auditing, Technical Business or Behavioral), as well as the remaining CE requirements and received the “Congratulations” message which prevents me from moving my Ethics CPE to the proper category.  Will my Ethics CPE be transferred into the proper category?

A. If you have already reported your Ethics CPE in another category and received the “Congratulations” message, the department will move your Ethics CPE to the proper category. Please check your account after May 15, 2006, to ensure that your Ethics CPE hours are reflected in the appropriate category.