Ethics for Governmental CPAs in Florida (6957)

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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.

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4.0 Credits

It is essential for CPAs to have an understanding of the ethical problems and principles that impact their daily interactions with clients, employers, and regulatory authorities.  This course reviews the frameworks provided in the Florida Statutes, the Rules of the Florida Board of Accountancy, and the AICPA Code of Professional Conduct that determine the expectations for your behavior as a Florida CPA.  The course will also focus on the obligations imposed on CPAs by the Florida Statutes, the Rules of the Florida Board of Accountancy, and the AICPA Code of Professional Conduct, the FGFOA Code of Ethics, and Chapter 112, F.S.

This unique course is specifically designed for professionals working in government. The course fulfills the biennial ethics requirement for Florida CPAs and CGFOs of the Florida Government Finance Officers Association.


After completing this course, participants will be able to:

Describe how codes of conduct, professional responsibilities, and core values of the profession issued by various organizations impact the practice of accounting. 
Identify how Florida Statutes 455 and 473, and Florida Administrative Code 61H1 provide guidance for ethical practice. 
Identify how Florida Statutes 112 prohibits actions or conduct  guidance for government employees. 
Identify how newly revised/ proposed interpretations, rulings, and legislation affect Florida licensees. 
Recognize practice and compliance issues such as independence that affect ethical conduct. 
Explore the unique ethical implications to those working in government through examples from the Florida Commission on Ethics and other sources.

Major Topics

The major topics of this course include:

  • AICPA Code of Professional Conduct  
  • Business ethics  
  • Chapters 455, 473, and 112, F.S.  
  • 61H1 F.A.C.  
  • Common violations of Florida laws and rules  
  • Client record retention  
  • Competency  
  • CPE requirements 
  • Disciplinary actions 
  • Florida Commission on Ethics 
  • FGFOA Code of Ethics 
  • Financial disclosure forms 
  • Gifts 
  • Independence  
  • Integrity and objectivity 
  • Licensure requirements – individuals and firms  
  • Misuse of public position  
  • Peer Review  


Designed For

This course is designed meet the requirements for continuing professional education in Ethics for Florida licensees, especially those in the public sector.



Advanced Preparation


Qualifies for Yellow Book credit

Classroom: SALON 9

FICPA EZMaterials! Paper manuals will not be provided at this session, you’ll need to download the EZMaterials as searchable PDFs to your laptop, tablet or other device before the event. 

For more information feel free to call the FICPA Member Service Center at 800-342-3197 or 850-224-2727.