Please note that this is a "text-based", not a "video-based" course. The materials are downloaded by the user, read and absorbed, and then the user takes the review and final assessment online at Illumeo as usual, where, once passed, all CPE is tracked and kept for long-term reference.
This 4-hour course is designed to meet the 4 hour Ethics CPE requirement for Florida CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Chapters 455 and 473 of the Florida Statutes and the related administrative rules found in section 61H1 of the Florida Administrative Code are reviewed along with the AICPA Code of Professional Conduct. Case studies are utilized throughout the course to emphasize material..
Review Questions and Final Exam are completed under section "Review and Test".
A grade of at least 80% is required to pass this course.
Learning Objectives
- Recognize the ethical standards contained in the Florida Board of Accountancy rules and related Florida statutes.
- Recognize the ethical standards contained in the AICPA Code of Professional Conduct.
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Prerequisites
No advanced preparation or prerequisites are required for this course.