Ethics: Protecting the Integrity of Florida CPAs (0012397)

Overview

This Florida Board of Accountancy-approved ethics course, developed by the Florida Institute of CPAs (FICPA), provides CPAs with a comprehensive understanding of their ethical and professional responsibilities. Designed for CPAs in various professional roles and industries, this course explores ethical principles, regulatory requirements and emerging issues affecting the profession. 

Participants will gain insight into the Florida Statutes (Chapters 455 & 473) and Florida Administrative Code (FAC) (61H1-33), AICPA’s Code of Professional Conduct and general ethical behavior.  The course includes discussions on professional integrity, independence, objectivity, conflicts of interest fraud detection and prevention, compliance requirements, and equipping CPAs with the knowledge needed to navigate ethical dilemmas while maintaining public trust. 

This course meets the biennial ethics CPE requirement for Florida licensed CPA’s.

The course is on-demand and you must watch a series of video recordings followed by quiz questions and pass the final exam for full credit.

Highlights

1. Ethical Principles for Accountants   
   2. The Ethics Landscape Over Time  
   3. Regulation of CPAs in Florida  
   4. Ethics Concerns in Today’s World  
   5. Integrity, Objectivity and Independence
   6. Firm Practice Issues 
   7. Emerging Issues  
   
   

Objectives

This course is designed for CPAs in all areas of practice and fulfills the biennial ethics requirements for Florida CPAs.
Upon completion of this course, participants will be able to:  

• Apply ethical standards outlined in the AICPA Code of Professional Conduct and Florida Board of Accountancy rules.  
• Interpret Florida Statutes (Chapters 455 & 473) and FAC (61H1) related to professional conduct and regulatory compliance.  
• Analyze the CPA disciplinary process in Florida, including common violations, enforcement actions and penalties.  
• Understand independence, integrity, and objectivity requirements for attest and non-attest services.  
• Identify contemporary ethical challenges such as fraud, artificial intelligence (AI) risks, conflicts of interest and regulatory changes.  
• Recognize the impact of recent legislation, peer review requirements and compliance standards on CPA practice.