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The objective of this course is to provide a framework for CPA’s to have guidance on ethical reasoning, professional values, and attitudes for exercising professional skepticism and other behavior that is in the best interest of the public and profession.

This course covers several topics including an introduction to ethical concepts, the psychology of moral development, public expectations of CPA responsibilities, and ethical dilemmas. We also look to explain the historical relationship between the accounting profession, business, and government.

Learning Objectives

  • Identify sources of ethical guidance, including rules promulgated by the AICPA Code Of Conduct, state boards of accountancy, SEC, Sarbanes-Oxley Act, and PCAOB
  • Explore ethical lapses in business and in the accounting profession
  • Recognize how to apply models of ethical analysis and decision making to identify the impact of various approaches to moral reasoning on moral behavior in accounting and business
  • Recognize how to apply moral reasoning to identify and confront unethical behavior.

45 Reviews (195 ratings)Reviews

5
Member's Profile
This course is clear, concise and a good overview of Accounting Ethics.
5
Member's Profile
Great exercises to understand ethics. It helped me to appreciate the factors involved in ethical dilemmas and how they can be prevented from having an impact by preparing strategies ahead and following professional guidance.
4
Member's Profile
Identified the need for ethical training and did a good job laying out the definitions of key terms, such as ethics. Overall a good and thought-provoking class, but it did move a little slowly.
5
Member's Profile
Very well organized material presented in a very professional manner by a highly qualified instructor. Blend of humor along with the important information was a plus.
4
Member's Profile
Great overview. A little slow paced feeling but hard to make this topic more exciting really. Still very good. I was reminded of things I don't always think about.
4
Member's Profile
The instructor was very clear. The material taught is a great foundation in understanding acceptable/unacceptable ethical behavior in public accounting.
4
Anonymous Author
It was a great refresher course and thought it was well structured. The overview of moral development was a nice addition to the course.
5
Member's Profile
Great review course for anyone. There is a lot of material covered at a quick pace, which keeps your interest.
5
Member's Profile
Good basic information, but good reminders and examples even after taking 18 years of annual ethics courses
5
Member's Profile
I enjoyed this course. Great overview on ethics, ethical dilemmas, and consequences on acting unethically.
4
Anonymous Author
Challenging course. Good refresher for those who took the Ethics portion of the CPA exam a while ago.
5
Anonymous Author
He gives relevant and useful examples while going through the slides. He does a great job.
5
Member's Profile
The training was well organized and was probably the best Ethics course i have taken.
5
Anonymous Author
The tempo of the course is excellent ! The instructor talks in a clear manner.
4
Member's Profile
This training was a bit boring but it covered the topics well and thoroughly.
5
Member's Profile
The examples and illustrations in this course provided great clarity.
5
Anonymous Author
Instructor spoke very clearly. Had good examples. Interesting course.
5
Member's Profile
Great nice slow pace, clear speaker, covers all relevant material
5
Anonymous Author
I liked the use of the examples throughout. Kept it moving!
4
Anonymous Author
would have like more specific ethics violation examples
5
Member's Profile
Very informative. Great presentation. Good presenter.
3
Anonymous Author
I liked the sample questions at the end of the course.
5
Anonymous Author
Good refresher, meets the CPE requirement.
5
Anonymous Author
Likeable instructor with relevant material
4
Anonymous Author
really helpful real life scenarios
4
Anonymous Author
Good overview of key concepts.
5
Anonymous Author
Nice pace, clearly explained.
5
Anonymous Author
Learned a lot. Great class!
4
Anonymous Author
Great overview. Thank you.
5
Anonymous Author
review of codes of conduct
5
Member's Profile
Good presenter and pacing
4
Anonymous Author
Good basic overview
4
Member's Profile
very good course.
4
Anonymous Author
nice introduction
5
Anonymous Author
very thourough
5
Member's Profile
good refresher
4
Anonymous Author
valued course
4
Member's Profile
Good overview
4
Member's Profile
Good content.
5
Member's Profile
Very helpful!
4
Anonymous Author
Great Course
5
Member's Profile
Informative
5
Member's Profile
Good review
5
Member's Profile
Well done
4
Member's Profile
Thanks.

Prerequisites

Course Complexity: Foundational

No Advanced Preparation or Prerequisites are needed for this course. 

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  4:35Introduction to the Ethics Foundation Course
Ethics
  4:31Ethics and The CPA Profession
  4:13Moral Development
  6:04Schemas
  5:40The Power of Organizations
  5:50Your Personal Code of Ethics
AICPA
  6:47AICPA Code of Conduct
  8:09AICPA Code of Conduct Continued
  2:32AICPA Code of Conduct Continued
  3:50Other Codes of Conduct
  14:32Ethical Failures
  7:54AICPA Independence Dilemmas
CONCLUSION
  4:39Conclusion
Continuous Play
  1:19:14ETHICS FOUNDATION COURSE
SUPPORTING MATERIALS
  PDFSlides: Ethics Foundation Course
  PDFEthics Foundation Course Glossary/Index
REVIEW and TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM