Florida CPA Ethics (Course Introduction) -

State of Florida CPA Ethics CPE Course - Introduction

Course Title & Description

Course Title:

123CPE CPA Florida Ethics (2025)

Field of Study:

Regulatory Ethics

Course Description:

This 4-hour self-study course is designed to meet the ethics continuing professional education (CPE) requirement for Certified Public Accountants licensed in the state of Florida. The course explores ethical reasoning, professional values, and the legal framework that defines and governs the conduct of CPAs in public practice, industry, and government roles across the state.

Through a structured four-section curriculum, this course examines the foundations of ethical theory, the AICPA Code of Professional Conduct, Florida Statutes (Chapters 455 and 473), and Florida Administrative Code provisions (Chapter 61H1), alongside emerging issues and practical applications. Using scenario-based examples, rule summaries, and principle-by-principle analysis, students learn how to identify, interpret, and apply professional ethical standards in real-world accounting environments.

Course Structure – What’s Included

Course Structure:

This QAS Self-Study course follows a structured workbook-based instructional design consistent with NASBA standards. The course materials are delivered through a comprehensive PDF workbook supported by audio and video components.
The course is organized into four comprehensive sections, covering foundational ethics, statutory authority, practice-area scenarios, and enforcement/emerging issues. Across 32 chapters, each section builds progressively toward a structured learning outcome.
Each section includes mini case studies, key takeaways, and five quick-check review questions to reinforce comprehension.
The course concludes with a 20-question multiple-choice final exam, which must be completed to earn CPE credit.

Glossary & Workbook Access

Glossary and Workbook Access:

The FULL Course Workbook (PDF) is available inside the Full Course Portal. After enrollment, the workbook appears beneath the Video and Audio Players in the course module.
The Glossary of Terms is located at the end of the workbook under Appendix A – Glossary of Terms.

Learning Objectives

Learning Objectives:

Upon completion of this course, participants will be able to:

Identify the six AICPA core principles and interpret their relevance to Florida CPAs.
Apply the Florida Board of Accountancy’s administrative rules and statutory authority to ethical dilemmas.
Distinguish between legal compliance and ethical conduct, especially in audit, assurance, and tax contexts.
Evaluate ethical threats using the AICPA’s conceptual framework and implement safeguards to maintain independence and integrity.
Analyze disciplinary trends and fraud warning signs.
Analyze evolving ethical considerations in technology (AI, blockchain, and data privacy) and ESG assurance.
Identify key topic areas and requirements covered on the Florida Board of Accountancy CPE ethics final exam.

CPE Administrative Attributes

Field of Study:

Regulatory Ethics

Calculated CPE Credit:

4 Hours (based on a 50-minute hour)

CPE Credit Calculation:

This self-study course awards 4.0 CPE credits, calculated using the NASBA word-count method (one CPE credit per 50 minutes of content). The total word count of this workbook exceeds 28,800 words, meeting the requirement for 240 instructional minutes (4.0 credits) at a reading speed of 120 words per minute (0.0083 min/word).

Level of Knowledge:

Overview

Prerequisites:

None

Advance Preparation:

None.

Instructional Method:

QAS Self-Study (Online-Interactive PDF Course Booklet with Audio/Video Accompaniment + Online Final Exam)

Publication/Revision Date:

July 2025

Refund Policy

Refund Policy – 123CPE.org

Effective Date: September 2025

At 123CPE.org, we stand behind the quality of our CPE courses and want you to be fully satisfied. If you are not satisfied for any reason, we offer a straightforward Full Money-Back Guarantee.

1. Complaint and Grievance Resolution

123CPE.org welcomes participant feedback and will address all complaints promptly and fairly. Complaints may be submitted by email to 123cpe.cpa@gmail.com. All complaints are acknowledged within five (5) business days, and resolution is typically reached within fifteen (15) business days.
If a participant is not satisfied with the outcome, they may contact the National Registry of CPE Sponsors through NASBA for further assistance.

2. Full Refund Guarantee

If you are not satisfied with your course purchase, you may request a full refund within 30 days of your purchase date—no questions asked.
To request a refund, simply contact us at 123cpe.cpa@gmail.com with your order details.

3. Course Cancellation or Discontinuation

In the unlikely event that 123CPE.org discontinues or materially revises a course for which a participant is registered, participants will be notified promptly.
Affected learners may choose either a full refund or a transfer to an equivalent course of equal CPE value.
If a technical or access issue prevents course delivery, we will restore access as soon as possible or issue a full refund upon request.

4. Downloadable Products

All course materials (PDFs, MP3s) are digital and non-returnable.
You may delete any downloaded materials from your own device at any time. We do not offer return or deletion services for downloaded files.

5. NASBA Compliance

123CPE.org’s refund policy complies with the National Registry of CPE Sponsors standards. All refund requests are processed promptly and in good faith.
If you believe you are entitled to a refund under NASBA rules, or if you encounter any issue with course quality, completion, or reporting, please notify us. We will review and resolve your request in accordance with NASBA guidelines.

6. Processing & Timing

Refunds are typically processed within 5 to 15 business days of receiving your request.
Refunds are issued to the original payment method.

7. Contact

For any refund requests or questions, email us at: 123cpe.cpa@gmail.com

Complaint & Resolution Policy

Email Us At:

123cpe.cpa@gmail.com

Or Use Online Form:

Complaint and Grievance Resolution:

Complaints may be submitted by email to 123cpe.cpa@gmail.com
All complaints are acknowledged within five (5) business days.
Resolution is typically reached within fifteen (15) business days.
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.

One-Year Completion Rule

One-Year Completion Rule:

• Learners must complete the course and final exam within one (1) year of purchase/enrollment required by NASBA Standard 9.

NASBA Sponsor Statement

NASBA Sponsor Statement:

• 123CPE.org has applied for inclusion 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: NASBAregistry.org.

State of Florida CPA Ethics CPE Course - Introduction