Ethics for Accountants: Florida
SKU: 02-134-01-CPE
Credit Hours: 4
Level: Overview
CPE Category: Regulatory Ethics: Technical
Requires Prerequisites or Advanced Preparation: No
Delivery Method: PDF
Instructor: Beacon Hill Financial Educators
Course Description:
This 4 hour Beacon Hill Financial Educators course covers current ethical issues and special topics in the accounting profession, an introduction to the latest edition of the AICPA Code of Professional Conduct, and the current Florida State Board of Accountancy Administrative Rules (61H1-21 through 61H1-26) with selected cross-references to the AICPA Rules.
This course will cover the following topics:
- Define ethics in the context of being ethical versus acting ethically.
- Identify the types of accounting services in which the fiduciary standard applies.
- Recognize the circumstances under which conflicts of interest can arise when a variety of accounting services are offered by a CPA or firm.
- Interpret recent ethical inquires received by the AICPA
- Recognize the primary components that serve as the foundation of the AICPA ethical standards.
- Differentiate between the AICPA Principles of the Code of Professional Conduct.
- Recognize the general provisions of the Rules of the Board of Regents.
- Define the key terms used in the Florida Statutes and Florida Board of Accountancy Administrative Rules.