This course has been approved by the Florida Department of Business and Professional Regulation. It covers:
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.
Course level: Basic. Prerequisites: None.
Course includes integrated text and study guide, final exam, and grading service.
NASBA field of study: Regulatory Ethics Course credit: 4 hours