Course Detail: ETHI - Aviation and Aerospace Ethics for Florida CPAs

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Overview

The Aviation and Aerospace Ethics for Florida CPAs course provides the ethics training required for Florida Certified Public Accountants (CPAs) engaged in the practice of public accounting. The course explores aviation ethical guidelines issued by leading aviation professional organizations as well as addresses federal ethical requirements targeted to aviation and aeronautical endeavors.The use of current readings, review questions with evaluative feedback, exam quizzes, and narrated PowerPoint presentations will be utilized throughout the course.

What You Will Learn 

  • Navigation of ethical information included in the web sites for:
    • Florida Institute of Certified Public Accountants (FICPA)
    • Florida Department of Business and Professional Regulation (DBPR)
    • American Institute of Certified Public Accountants (AICPA)
    • Leading Aviation professional associations
    • Federal sources of ethical requirements
  • Ethical content of Florida legislature statutes:
    • Chapter 455 Business and Professional Regulation
    • Chapter 473 Public Accountancy
    • Florida Administrative Code Chapter 61H1 19-39
  • Ethical content of:
    • AICPA Code of Professional Conduct
    • Major aviation professional organizations
    • Federal sources for ethical requirements

Key Topics

  • Florida legislature statutes Chapter 455 Business and Professional Regulation, Chapter 473 Public Accountancy, the Florida Administrative Code Chapter 61H1 19-39. 
  • Aviation ethics guidance issued by professional aviation  associations.
  • Federal ethics requirements. 
  • AICPA Code of Professional Conduct

Learning Objectives

  • Identify ethical requirements in Florida Statute Chapter 455 Business and Professional Regulation.
  • Recognize ethical requirements in Florida Statute Chapter 473 Public Accountancy and Florida Administrative Code Chapter 61H1, -19 through 39.
  • Define ethical topics addressed by the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.
  • Determine which ethical situations would be addressed by a given aviation professional organization.
  • Recognize ethical considerations promulgated by the aviation professional organizations.
  • Identify key terms in ethical guidance provided by aviation professional organizations.
  • Identify parameters of specified federal ethical requirements.
  • Define terms associated with given federal ethics requirements and guidance.
  • Correlate ethics test and training guidance with their associated federal requirement.

Who Should Attend

  • Florida CPAs
  • Audit & Assurance Professionals
  • Aviation Accountants
  • Accounting and Financial Professionals
  • Insurance Professionals
  • Aircraft Acquisition Managers
  • Tax Professionals
  • Finance Consultants

Continuing Education Units (CEUs) & Continuing Professional Education (CPE)

Embry-Riddle will award the 0.7 Continuing Education Units (CEUs) to each attendee who successfully completes the course.

Florida licensees completing this course can be granted four (4) hours of ethics continuing professional education (CPE) credits towards the fulfillment of the required 80 hours of CPE. This course may only be used to fulfill the ethics CPE requirements as set-forth in Chapter 61H1-33, Florida Administrative Code.

NASBA Continuing Professional Education

As of January 1, 2025, learners will earn 7.0 CPE credits in the National Association of State Boards of Accountancy (NASBA) Field of Study: Regulatory Ethics.

Embry-Riddle Aeronautical University Daytona 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 web site: www.nasbaregistry.org

Delivery Method

Delivery method will be an asynchronous, NASBA QAS? Self Study program. A QAS? Self Study program is a self paced educational program completed individually without the assistance or interaction or a real time instructor. Requirements include a reliable internet connection to access the course and its materials, as well as access to the internet, and approximately 7 hours of study.

In meeting requirements for awarding NASBA CPE Program Level Basic credit, student performance is assessed by quizzes. An overall grade of 80% is required to pass the course. No prerequisite or advance preparation is required. 

Registration Information

The preferred method of payment is credit-card at the time of registration. If you are paying by another method of payment (wire-transfer, employer voucher, check/PO), please 'Create Profile' from the left menu and then contact Daytona Beach ProEd to submit a registration request. Please note registrations are not guaranteed until payment is received in full.

Cancellation and Refund Policy

A cancellation charge of $50 will be assessed on any standard cancellations. A late cancellation charge of 25% of the course registration fee will be assessed on cancellations occurring within 14 days of the start of the course. For more information regarding administrative policies such as complaints and refunds, please contact our offices at 386 226 2983 or dbproed@erau.edu
For additional information, please review the detailed cancellation, deferment, no-show and refund policies.

Contact Us

For questions on the Certificate of Management in Aviation Accounting and Finance and related courses, please contact dbproed@erau.edu or 386 226 2983. 


Available Sessions