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 approach --the threats and safeguards approach -to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations.
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.
Topics Covered:
- Ethics and Ethical Reasoning
- AICPA Code of Professional Conduct
- Florida Ethics
Category: Ethics
Prerequisite : None
Level : Overview
Delivery Method: Online Self Study
Passing Score: 70%
NASBA: Yes, QAS Self Study
Author: Delta Publishing
ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.