4 CPE Credit Hours

After completing this course, participants will be able to:

Trace the chain of authority—from Chapter 455’s public-protection mandate, through BOA rules, to your own firm policies—and explain how that chain shapes a CPA’s daily judgments in Florida.

Evaluate complex engagement scenarios using the AICPA Code of Professional Conduct and other national standards.

Apply an ethical-decision framework to analyze complex, Florida-specific practice dilemmas and document a defensible course of action.

QAS Self-Study

Prerequisites: None

Advance preparation: None

Field of Study: Regulatory Ethics

4 CPE credits

Published Date: 09/17/2025

Expiration/Review Date: 06/30/2026

Participants must successfully complete the qualified assessment with a minimum of 80% accuracy by 06/30/2026 to obtain a certificate of completion and earn 4 CPE credits.