Ethics: Protecting the Integrity of Florida CPAs (4980)
Registration is Closed
Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.
CPAs often face difficult, unusual, and challenging situations when dealing with clients, employers, and regulatory authorities. The objective of this course is to remind you that a framework exists that you can refer to for guidance to determine the expectations for your behavior as a Florida CPA. That framework is based on the Florida Statutes, the Rules of the Florida Board of Accountancy, and the AICPA Code of Professional Conduct. Through interactive dialogue and discussion we will focus on the application of specific rules and requirements within that framework and recent trends in business and professional ethics. This course is especially designed for CPAs working in Industry and fulfills the biennial ethics requirements for Florida CPAs.
Objectives:This course is designed to help Florida licensees meet the requirements for ethics continuing education
The major topics of this course include:
- Individual ethics – Discussion of the code of conduct, professional responsibilities and core values of the profession. How are ethics and ethical behavior defined? What does it mean to be ethical as an accounting practitioner? How do the code of conduct, professional responsibilities and core values of the profession impact the practice of accounting?
- Business ethics – How do making ethical choices in the workplace impact businesses and individuals? What is the role and responsibility of organizations in creating an ethical culture?
- Florida statutes and rules – How do Chapters 455, 473, Florida Statutes and 61H1 Florida Administrative Code (FAC) relate to ethical practice? What are the newly revised and proposed interpretations, rulings and legislation that affects CPAs in both public accounting firms and employment in industry, government and education?
- Independence – What are the highlights of Florida's independence rules, AICPA Interpretation 101-3 and their differences in regards to public accounting?
- Specialized practice areas – What are the specialized ethical responsibilities in practice areas such as tax, industry and government?
- Future trends – What are the trends that will impact the future of the accounting profession? What trends and changes are being observed by Florida CPAs?
- AICPA Interpretation 101-3 on independence and the differences between attest and non-attest services for clients
- Responsibilities of CPAs to their clients on confidentiality and record retention as required by AICPA
- New rules for client data and information in Interpretation 501-1 and FAC 61H1-23 and guidelines for advertising, solicitations, use of names and responsibilities for others
- Future implications of CPAs and ethics
Designed For:All Florida CPA licensees
FICPA EZMaterials! Instead of picking up paper manuals at the event, you’ll be able to download the EZMaterials as searchable PDFs to your laptop, tablet or other device seven days before the event. Click here for more information.