Satisfy your Ethics requirement and benefit from a comprehensive review of ethics rules and the AICPA Code of Professional Conduct. This self-study webinar provides insight into the rationale and philosophy behind the rules. You’ll learn about:
- Independence, integrity and objectivity
- Frivolous complaints and discreditable acts
- Professional standards
- Ways to protect yourself
- Confidential client information
To satisfy the Ethics requirement for Florida CPAs and emphasize the need for prudent ethical judgment when interpreting the rules and determining the public interest. You’ll use case studies and discussion questions to understand how to apply the rules to real ethical dilemmas.
- Ethics defined
- Kohlberg’s Six Stages of Ethical Development
- Judgments and values
- Professional responsibility: issues for accountants
- Rules enforcement
- Causes of unethical behavior
- AICPA Code of Professional Conduct
- Advertising
- Independence, conflicts of interest and objectivity
- Record retention and ownership of information
- Reciprocity and portability
- Contingent fees, commissions and referral fees
- Forms of organization
- Tax transparency
- Comfort letters
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Rules governing unprofessional conduct
– For all professions
– For CPAs specifically
• Identify professional services requiring a licensee’s independence from a client
• Recognize client relationships that impair a licensee’s independence from that client
• Recognize those circumstances under which a Florida CPA may receive a commission or charge a contingent fee for their professional services
• Identify a licensee’s mandatory timeline for Board notification of certain events, e.g. retirement of a partner or new address of a licensee
• Identify the minimum percentage of CPA ownership applicable to a CPA firm
• Identify the mandatory hours of continuing professional education required of Florida CPAs
• Recognize the limitations on firm names applicable to sole proprietorship CPA firms
• Recognize those firms requiring mandatory peer review
• Identify specified actions considered an act discreditable to the profession