Surgent's Florida Ethics for CPAs

Overview

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course meets the requirement that Florida licensed CPAs must complete a four-hour course approved by the Board in ethics applicable to the practice of public accounting, including a review of the provisions of Chapters 455 and 473 of the Florida Statutes and the related administrative rules. This course provides a foundational understanding of ethics and ethical behavior; an overview of the core principles of professional conduct - integrity, objectivity, and independence; recent changes to the AICPA Code of Professional Conduct; and a review of the provisions of Chapters 455 and 473 of the Florida Statutes and the related administrative rules. The primary objectives of this course are to educate CPAs regarding ethics and ethical behavior; review, emphasize, and convey the intent of ethical standards and responsibilities relating to a CPA’s performance of professional accounting services; and help CPAs apply ethical judgment in the context of the public interest.

Objectives

• Be familiar with the principles and concepts which form the foundation of ethical behavior
• Review the core principles of professional conduct -- integrity, objectivity, and independence
• Understand the Florida professional standards and responsibilities for the practice of public accounting

Highlights

• Principles and concepts which form the foundation of ethical behavior
• The core principles of professional conduct -- integrity, objectivity, and independence
• The AICPA Code of Professional Conduct, including recent changes
• Florida professional standards and responsibilities for the practice of public accounting

Designed For

All Florida CPAs engaged in the practice of public accounting

Prerequisites

None

Preparation

None

Notice

This self-study product is a course manual download with a test.

You will receive an email from Surgent CPE with instructions to access this course.