- TX Credits : 4.0
Personal and Professional Ethics for Florida CPAs
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.
Upon successful completion of Personal and Professional Ethics for Florida CPAs the user should be able to:
identify and discuss ways in which cpas can go about achieving and maintaining high standards of ethical conduct;
examine the concepts of ethics and ethical reasoning and demonstrate the impact these concepts have on CPAs and the work they perform;
present and discuss the core values of the profession integrity, objectivity, and independence from both an ethical and a rules-based point of view;
emphasize the responsibilities of CPAs to maintain and honor the public's trust;
clarify and demonstrate the manner in which the Rules of Professional Ethics and Conduct are intended to be applied by CPAs in a variety of professional situations; and
discuss, through case analysis, the actions to be taken by CPAs when faced with ethical dilemmas in their professional careers.