Florida CPA Ethics Course — A Basic Ethics Guidebook for Florida CPAs

4 CPE credits · Regulatory Ethics · $38.95 · Florida Board approval code 0030456 · Allison McLeod

This course satisfies all four hours of the Florida ethics requirement in a single sitting, from a single provider, with a certificate issued the moment you finish.

About this course

A CPA is asked to serve a client or employer and, at the same time, protect the public interest — ensuring transparency in financial reporting or fair administration of the tax laws. Balancing those two duties is where ethical dilemmas come from.

This course covers the basic ethical frameworks, the specific rules of the AICPA Code of Professional Conduct, and the Florida Revised Statutes, Administrative Rules, and Code of Professional Conduct that govern the practice and responsibilities of Florida CPAs. It closes with a section on putting ethics into practice rather than leaving it theoretical.

The material is taught through case studies drawn from both real situations and hypothetical facts, which is what separates it from a rules recitation.

Why Florida ethics has to be a Florida course

Florida will not accept a general professional ethics course in place of one built on its own statutes. An ethics course approved by any other board earns you nothing toward the Florida requirement, and neither does a general AICPA ethics course on its own.

The Board requires three things a general course cannot provide:

• A Florida Board of Accountancy course approval code. This course carries 0030456.
• Coverage of the Florida Revised Statutes and Administrative Rules, including the Board's Code of Professional Conduct and current adopted policies.
• All four hours from one provider. If you split the requirement across two modules, both have to come from the same sponsor. Mixing providers does not satisfy the rule.

This applies to non-resident licensees too. A CPA licensed in Florida but practicing in another state can use CPE reciprocity for the general 80-hour requirement, but the Florida ethics requirement follows the license, not the address.

Learning objectives

On completing this course, you will be able to:

• Apply the ethics of professional accounting through case studies built on actual and hypothetical facts.
• Apply ethical judgment in interpreting the rules and determining the public interest, placing it ahead of self-interest even at the cost of a job or a client.
• Analyze and apply the AICPA Code of Professional Conduct together with the Florida Revised Statutes, Administrative Rules, Code of Professional Conduct, and Board policies currently in effect.
• Determine the course of action that upholds the intent of the rules, not merely technical compliance with them.
• Apply the rules across different practice types, including assurance, attest, and compilation services as well as tax practice.

Course details

Florida requires that self-study courses in accounting, auditing, and technical business subjects come from a NASBA QAS-approved sponsor. CPE Solutions holds that approval, along with direct Florida Board sponsor registration.

Where the four hours fit

Florida CPAs complete 80 CPE hours per two-year re-establishment period, running July 1 through June 30 two years later. Within that 80:

• 8 hours minimum in accounting and auditing
• 4 hours minimum in Florida Board-approved ethics — this course
• 20 hours maximum in behavioral subjects
• The ethics hours count toward the 80. They are not additional.

CPE must be finished by June 30. The license renews separately by December 31. Missing June 30 does not end the cycle, but the extensions are expensive: September 15 costs you 8 extra accounting and auditing hours, and December 31 costs 16.

Full detail on deadlines, extensions, and reciprocity is on our Florida CPA CPE requirements page.

Frequently asked questions

How many ethics hours does Florida require?

Four hours per two-year re-establishment period, in a course approved by the Florida Board of Accountancy covering the Florida Statutes and the related administrative rules.

Does Florida accept an ethics course approved by another state?

No. Florida grants ethics credit only for courses approved by the Florida Board of Accountancy, regardless of whether another state board accepts the same course. This holds for non-resident Florida licensees as well.

Can I split the four hours between two providers?

No. If the requirement is completed across two modules, both must come from the same provider. This course covers all four hours on its own.

Is a self-study ethics course acceptable in Florida?

Yes, provided the sponsor is approved under NASBA's Quality Assurance Service. This course is QAS Self-Study from a QAS-approved sponsor that is also registered directly with the Florida Board.

Does this course cover the AICPA Code as well as Florida law?

Yes. It works through both the AICPA Code of Professional Conduct and the Florida Revised Statutes, Administrative Rules, Code of Professional Conduct, and Board policies, then applies them to case studies.

How quickly do I get the certificate?

Immediately on completion. Grading is instant and the certificate is printable from your account, which matters in June when the deadline is days away.

Do the ethics hours count toward the 80-hour total?

Yes. The four ethics hours are part of the 80, not in addition to them.

Does this course satisfy ethics requirements in other states?

No. This course is built for Florida. CPAs licensed in more than one state need each state's own approved course where that state requires one. We publish state-by-state requirements for all jurisdictions.

State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements and ethics rules change periodically — confirm your current obligations with the Florida Board of Accountancy. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907, Florida Sponsor #0005121.