Ethics for Florida CPAs (FLDP)

Overview

The course begins with a presentation of ethics and ethical reasoning, describing the concept of ethics, identifying the causes of unethical behavior, and explaining the process of ethical reasoning. It covers specific rules governing professional conduct, including the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key sections within Florida Board of Accountancy Statutes, Rules and Regulations. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment in interpreting the rules.

Major Topics:

• Morals
• The Relationship of Morals and Ethics
• Illustrative Examples of Ethics
• Professional Ethics
• Legal versus Ethical
• Why Should We Study Professional Ethics?
• Ethical Core Foundations for CPAs
• Ethical Reasoning
• Ethical Dilemmas

Learning Objectives:

• Describe the ethical standards contained in the Florida Board of Accountancy rules and related Florida statutes
• Describe the ethical standards contained in the AICPA Code of Professional Conduct