Q: Does the FICPA offer a CPE course designed to meet the Florida Board of Accountancy (BOA) ethics requirement?
A: The FICPA currently has two ethics courses that meet the BOA ethics requirement. The Ethics: Protecting the Integrity of CPAs course is a general course for Florida CPAs and includes content for several practice areas including tax, auditing and others. The Ethics for Governmental CPAs in Florida is tailored specifically to those working in the public sector or have public sector clients.
Q: Does it make a difference which format I choose?
A: No. The instructional format is your choice. The FICPA offers seminars though various options including: general group study, FICPA chapter meetings, accounting shows, conferences, on-site seminars, online self-study, and print-based self-study. The self-study courses are approved for QAS.
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: 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.