A BASIC ETHICS GUIDEBOOK FOR FLORIDA CPAS

4.6 (36)

Allison McLeod, DL

Allison M. McLeod LL.M. CPA A PLLC

  • TAX PROS

Before starting this self study program, please go through the instructional document.

Overview

  • What Are Ethics?13 mins
  • Type of Normative Ethical Theory24 mins
  • Consequentialism29 mins
  • Virtue Ethics56 mins
  • Aristitle's Virtue59 mins
  • Integrity80 mins
  • Threats to Independence98 mins
  • Conflicts of interest108 mins
  • Ethics Alarms139 mins
  • Florida Rules145 mins
  • Use Of CPA Designation & Practice Privileges149 mins
  • Public Interest158 mins

Course Description

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws.  In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, and the Florida Revised Statutes, Administrative Rules and Code of Professional Conduct.  These sources govern the practice and responsibilities of Florida CPAs. It concludes with a section on how a CPA can put his or her ethics into action. 

Learning Objectives

  • To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
  • To apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
  • To analyze and apply the AICPA Code of Professional Conduct and Connecticut law that pertain to CPAs licensed to practice in the state of Connecticut. Students will become familiar with the Connecticut General Statues and Code of Professional Conduct, and the Policies adopted by the Board current
  • To determine the course of action that would uphold the intent of the rules in the performance of professional accounting services/work, not just to adhere to the mere technical compliance of such rules.
  • To review and discuss the rules and their implications for persons in a variety of practices, including:

Who Should Attend?

  • Accountant
  • CPA - Small Firm
  • CPA - Mid Size Firm
  • CPA - Large Firm
  • CPA (Industry)
  • Young CPA
  • CPA in Business
  • Accounting Practice Owners
  • Senior Accountant
  • Entrepreneurial Accountant
  • Accounting Managers

Testimonial

4.6

(36)
72%
19%
6%
0%
3%

SL

Very practical examples.

CR

The platform was easy to use, the information was relevant and the instructor was engaging.

GC

NA

RG

Excellent

KM

Very satisfied.

CP

She is an awesome presenter Hope to attend another session with her.