EFLA
ETHICS FOR FLORIDA

This course is designed to enable CPAs licensed in Florida to meet the ethics requirement in their state. This course is approved by the Florida Board of Accountancy.

Major Topics

This course will help you to:

• Define ethics.
• Differentiate between amoral and ethical values.
• List and characterize two systems of ethics.
• Differentiate between legal versus ethical codes.
• Discuss the development of law and ethics.
• Understand the AICPA Code of Professional Conduct’s rulings and principles.
• List consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002.
• Explain disciplinary mechanisms within the profession.
• List the key features of corporate responsibility law (Sarbanes-Oxley act).
• Understand the professional ethics and conduct for Florida CPAs (Chapter 61H1)
• Review Florida Regulation of Professions and Occupations (Public Accountancy – Chapter 473)
• Recognize disciplinary procedures under Florida Business and Professional Regulation (General Principles – Chapter 455)

Level of Knowledge: Basic

Prerequisites: None