Florida Ethics for CPAs (ETFL)

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, and 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 in ethics approved by the Board applicable to the practice of public accounting, including a detailed dive into the provisions of Chapters 455 and 473 of the Florida Statutes and the related administrative rules. This course is 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 Florida 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.

Major Topics:

• The AICPA Code of Professional Conduct, including recent changes
• Florida professional standards and responsibilities for the practice of public accounting
• Chapters 455 and 473 of the Florida Statutes and the related administrative rules

Learning Objectives:

• Review the core principles of professional conduct – integrity, objectivity, and independence
• Understand the Florida professional standards and responsibilities for the practice of public accounting