After completing this course, you will be able to assess factors leading to unethical behavior; apply the state of Florida’s ethical and legal requirements; plan to participate in the DBPR’s complaint process; apply definitions in the Board of Accountancy’s rules; determine whether a CPA firm or CPA is required to be, and is, independent; judge compliance with the rules regarding integrity, objectivity, commissions, and certain fees; evaluate whether responsibilities under the general standards and the rules applying to confidentiality and client records have been met; assess the appropriateness of advertising; determine whether the rules for a CPA firm’s form of practice and licensure have been followed; apply the requirements for CPE and license renewal; evaluate the effects of disciplinary guidelines; and judge compliance with peer review standards.