Commitment to ethics is crucial for a CPA's success. A periodic review of ethical reasoning and ethical theory can help keep key concepts and duties front of mind for the professional who is navigating the ethical challenges that inevitably arise from time to time in personal and professional situations. This Board-approved course reviews ethical reasoning, AIPCA, and Florida Board of Accountancy rules. It provides frameworks and techniques to help CPAs navigate ethical challenges and maintain public trust in the profession.

• recall the definitions of and key concepts related to ethical reasoning and ways they relate to a CPA's work
• recognize the principles of ethical theories, including utilitarian ethics, deontological ethics, stakeholder ethics, and virtue ethics and identify how such theories can be applied in practical situations in life and in business
• recognize certain preeminent core values of accountancy, including integrity, objectivity, and independence
• identify additional core values that you must apply in your professional life
• recall important rules and guidelines in the Rules of the Florida Board of Accountancy (61H1) and Florida Statutes (Chapters 455 and 473)
• remember the AICPA's principles, general standards, core values, and conceptual framework as you make decisions when encountering ethical challenges