- TX Credits : 4.0
2019 Personal and Professional Ethics for Florida CPAs is designed to meet the biennial ethics requirement for Florida CPAs renewing their licenses. In addition to meeting the Board of Accountancy requirements, this course is designed to give guidance on the laws, rules, and regulations that govern the CPA profession and the practical application of these rules in the daily operation of their businesses. Ethical behavior involves more than mere knowledge of right and wrong. It also involves the motivation to alter inappropriate behavior. Thus, an ethics course is only as good as its potential to motivate participants to think about their behavior and make change to that behavior when necessary. The course begins with a presentation of ethics and ethical reasoning. This material is designed to help participants better understand the impact ethics and ethical reasoning have on their personal lives and professional careers. The course is also designed to help participants recognize the need to make a periodic assessment of their behavior. This course has been approved by the Florida Board of Accountancy, and the course is good through June 30, 2021.
Upon successful completion of this course, the user should be able to:
identify ways CPAs can achieve and maintain high standards of ethical conduct by examining the concepts of ethics and ethical reasoning and demonstrate the impact these concepts have on CPAs and the work they perform;
recognize the core values of the profession, integrity, objectivity, and independence, from both an ethical and a rules-based point of view, emphasizing the responsibilities of CPAs to maintain and honor the public's trust;
demonstrate the manner in which the AICPA Rules of Professional Ethics and Conduct are intended to be applied by CPAs in a variety of professional situations, discussing, through case analysis, the actions to be taken by CPAs when faced with ethical dilemmas in their professional careers; and
identify the Florida Administrative Code, Regulations, and Rules governing Florida CPA licensees, and apply the code, regulations, and rules to real life situations.