Author : | Jae K. Shim, Ph.D., CPA |
Course Length : | Pages: 0 ||| Review Questions: 0 ||| Final Exam Questions: 20 |
CPE Credits : | 4.0 |
IRS Credits : | 0 |
Price : | $39.95 |
Passing Score : | 80% |
Course Type: | NASBA QAS - Text - NASBA Registry |
Technical Designation: | Technical |
Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 2171 |
Description : | This is an ethics course designed for Florida CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an ethical overview, the AICPA Code of Professional Conduct and the threats and safeguards approach to coping with ethical dilemmas. Chapter 3 covers Florida Ethics, including a review of key sections within Chapter 61H1: Administrative Code, Chapter 473: Regulation of Professions and Occupations – Public Accountancy, and Chapter 455: Business and Professional Regulation: General Provisions. DBPR Ethics Provider Number: 5042
DBPR Course Approval Number: 13131
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Usage Rank : | 58000 |
Release : | 2023 |
Version : | 1.0 |
Prerequisites : | None. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed. |
Additional Links : |
Ethics
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Advance Preparation : | None. |
Delivery Method : | QAS Self Study |
Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
Revision Date : | 22-Aug-2023 |
NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Approved Audience : | NASBA QAS - Text - NASBA Registry - 2171 |
Keywords : | Regulatory Ethics, Florida, Ethics, Florida, CPAs, Valid, 1-Jul-2023, through, 30-Jun-2025, cpe, cpa, online course |
Learning Objectives : |
Chapter 1
Chapter 2
Chapter 3
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Course Contents : | Chapter 1: Ethics and Ethical Behavior Learning Objectives The Concept of Ethics Reasoning and Dilemmas Chapter 1 Review Questions Chapter 2: AICPA Code of Professional Conduct Learning Objectives Core Principles Ethical Decision-Making Framework Ethical Rules of Conduct 1.100 - Integrity and Objectivity Rule 1.200 - Independence Rule Chapter 2 Review Questions - Section 1 1.300 - General Standards 1.400 - Acts Discreditable 1.510 - Contingent Fees 1.520 - Commissions and Referral Fees 1.600 - Advertising and Other Forms of Solicitation 1.700 - Confidential Client Information Rule 1.800 - Form of Organization and Name Rule Case Studies of AICPA Ethics Violations Chapter 2 Review Questions - Section 2 Chapter 3: Florida Ethics Learning Objectives 61H1 – Board of Accountancy Rules Florida 473: Regulation of Professions and Occupations - Public Accountancy Disciplinary Proceedings - Chapter 455 and Chapter 473 Chapter 3 Review Questions Appendix AICPA Ethics FAQ AICPA Practice Aid Glossary |