Ethics for Governmental CPAs in Florida - 0006957

Overview

This Florida Board of Accountancy-approved ethics course, developed by the Florida Institute of CPAs (FICPA), delivers an in-depth exploration of ethical and professional standards tailored specifically for CPAs working in government and public-sector environments. It equips participants with the knowledge to navigate the unique regulatory, ethical, and accountability expectations placed on governmental finance professionals in the state of Florida.

Designed to satisfy the state’s ethics CPE requirement, the course addresses Florida Statutes (Chapters 455 & 473), the Florida Administrative Code (61H1), and the Code of Ethics for Public Officers and Employees (Chapter 112, F.S.), alongside the AICPA Code of Professional Conduct. Through practical examples, peer review insights, and disciplinary case studies, participants will gain a heightened understanding of ethical decision-making frameworks and statutory compliance relevant to governmental roles.

Highlights

Key topics include:

The structure, responsibilities, and disciplinary authority of the Florida Board of Accountancy.
The Florida Government Finance Officers Association (FGFOA) Code of Ethics and the regulation of Certified Government Finance Officers (CGFOs).
Fraud prevention, whistleblower protections, and internal control vulnerabilities in the public sector.
Standards of conduct, conflict-of-interest rules, and reporting obligations under Florida law.
The ethical implications of emerging issues such as artificial intelligence and transparency in public service.
Real-world case analyses involving public officials and ethics violations.

With a focus on professional integrity, independence, and the public trust, this course prepares governmental CPAs to meet their ethical obligations confidently and effectively while maintaining compliance with applicable laws and standards.

Prerequisites

None

Designed For

This course is designed for CPAs serving in governmental and public-sector roles and fulfills the biennial ethics requirement for Florida CPAs. It provides a comprehensive examination of the ethical and regulatory frameworks that govern accounting professionals in government settings.

Objectives

Upon completion of this course, participants will be able to:

Apply ethical principles from the AICPA Code of Professional Conduct, Florida Board of Accountancy rules, and the Code of Ethics for Public Officers and Employees.
Interpret the Florida Statutes (Chapters 455, 473, and 112) and the Florida Administrative Code (61H1) as they pertain to government accounting and ethical obligations.
Evaluate the CPA and CGFO disciplinary processes, including complaint handling, common violations, and case outcomes.
Understand key standards of governmental ethics including conflicts of interest, whistleblower protections, prohibited conduct, and public accountability.
Identify emerging ethical challenges in the public sector, including fraud risks, artificial intelligence (AI), data privacy, and transparency.
Recognize the implications of legislation, Yellow Book audit standards, peer review findings, and compliance expectations for CPAs in government.