Total Credits: 4 including 4 Regulatory Ethics - Technical
CPAs often face difficult, unusual, and challenging situations when dealing with clients, employers, and regulatory authorities. The objective of this course is to remind you that a framework exists that you can refer to for guidance to determine the expectations for your behavior as a Florida CPA. That framework is based on the Florida Statutes, the Rules of the Florida Board of Accountancy, and the AICPA Code of Professional Conduct. Through interactive dialogue and discussion we will focus on the application of specific rules and requirements within that framework and recent trends in business and professional ethics. This course is designed for CPAs in all areas of practice and fulfills the biennial ethics requirements for Florida CPAs.
*Describe how codes of conduct, professional responsibilities, and core values of the profession issued by various organizations impact the practice of accounting
*Identify how Florida Statutes 455 and 473 and Florida Administrative Code 61H1 provide guidance for ethical practice
*Identify how newly revised/ proposed interpretations, rulings, and legislation affect Florida licensees
*Recognize practice and compliance issues such as independence that affect ethical conduct
*AICPA Code of Professional Conduct
*Chapters 455 and 473, F.S.
*Common violations of Florida laws and rules
*Client record retention
*Integrity and objectivity
*Licensure requirements – individuals and firms
|Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB)||Available after Purchase|
|Slides Handout (35.24 MB)||Available after Purchase|
Paul Brown joined the FICPA in November 1992 and is the Director of Technical Services for the Florida Institute of CPAs (FICPA). One of Paul’s main duties is to serve as the technical reviewer in Florida for the American Institute of Certified Public Accountants (AICPA) Peer Review Program. The program administers approximately 450 reviews annually in Florida and oversees approximately 125 peer reviewers.
Paul also assists members in the areas of professional ethics and professional standards. As part of his role in the peer review program Paul has previously been an instructor and author of continuing education programs for the AICPA and FICPA, for which he had received several outstanding discussion leader and author awards. Paul has also served
on the AICPA’s Technical Reviewers Advisory Task Force to the Peer Review Board and serves as staff liaison to two committees and one section of the FICPA.
Prior to joining the FICPA, Paul was an audit manager with the regional firm of Williams, Cox, Weidner & Cox (now Carr, Riggs & Ingram) in Tallahassee, Florida. Paul holds a Bachelor of Science degree in accounting and finance from Florida State University and has been licensed as a CPA since 1988.
Ed is a nationally recognized speaker on subjects related to accounting, assurance, and professional ethics and has been recognized as an outstanding discussion leader by the Florida Institute of Certified Public Accountants (FICPA) each year.
Over his 29 year public accounting career, his practice experiences include providing assurance and accounting services to clients in a variety of industries including financial services, benefit plans, manufacturing, and notfor- profit entities.
Until his retirement in early 2012, Ed was a partner at Crowe Horwath LLP assigned to the firm’s national technical group. His responsibilities included overseeing the development and distribution of technical guidance related to professional standards to the firm’s staff and clients.
Prior to joining Crowe, Ed was a shareholder of Carter, Belcourt & Atkinson, PA based in Lakeland, Florida. He served as the firm’s Chief Professional Standards Officer where he had overall responsibility for the accounting and assurance practice.
Ed is an active member of the American Institute of Certified Public Accountants (AICPA) and the FICPA, assuming many leadership roles. He has served as chairman of the FICPA’s Committee on Peer Review Acceptance, was a member of the PCPS Technical Issues Committee of the AICPA, and served as a member of Auditing Standards Board Technology Issues Task Force.
Ed is member of the Association of Certified Fraud Examiners, having achieved his Certified Fraud Examiner (CFE) designation in 1994. He received his Certified Management Accountant (CMA) designation in 1988 from the Institute of Certified Management Accountants.
Ed currently serves on the Advisory Council of the Community Foundation of Greater Lakeland. Previously, he has served on the board of directors of Explorations V Children’s Museum, including terms as president and treasurer, and on the Polk County Advisory Board of Junior Achievement. He graduated Summa Cum Laude from Florida Southern College with a Bachelor of Science in Accounting.
This course is designed meet the requirements for continuing professional education in Ethics for Florida licensees
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
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