Ethics Essentials for Florida CPAs (Course Number: 0030444)
Learning objectives
After completing this course, the learner should be able to:
- Identify the major components of Florida’s regulatory framework for CPAs and CPA licensure requirements
- Recall Florida’s independence requirements and the AICPA conceptual framework approach, and recognize the difference in approach
- Recognize professional standards for integrity, due care, and competence, and recognize the role of peer review and quality control systems in maintaining these standards
- Identify the requirements for maintaining competence through CPE and quality control
- Identify Florida rules governing advertising, firm names, and fee arrangements
- Recognize documentation and reporting requirements for CPA services in Florida
- Identify the ethical standards that apply to tax practice
- Recall the Florida disciplinary process and self-reporting requirements
- Recognize how Florida incorporates the AICPA Code and applies ethical judgment frameworks
- Identify emerging ethical challenges related to technology and new service areas
Instructor bio
Education
- New Mexico State University
- Bachelor of Accontancy
- Auburn University
- Master of Accountancy
Licenses & credentials
- CPA
Teaching & instruction
A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823