Instructor for this course

Please note that this is a "text-based", not a "video-based" course. The materials are downloaded by the user, read and absorbed, and then the user takes the review and final assessment online at Illumeo as usual, where, once passed, all CPE is tracked and kept for long-term reference.

This course is based upon the reformatted AICPA Code of Professional Conduct and covers the conceptual framework utilized in the reformatted code as well as the rules and interpretations applicable to CPAs in public practice, business and those defined as “other”, which would include retirees and those between jobs.  The entire Code of Professional Conduct is covered in the course and case studies are used to reinforce concepts. 

Many states incorporate the AICPA Code of Professional Conduct into their ethics rules by reference to it within the applicable state code or have simply adopted all of these rules.  The Code specifically applies to members of the AICPA.  However, in those states that incorporate these rules by reference or have adopted the rules, a CPA is bound to abide by these rules whether or not the CPA is a member of the AICPA.  While the code refers to “members”, this course assumes that the code applies to all CPAs and refers to members as both “members” and “CPAs”.

Review Questions and Final Exam are completed under section "Review and Test".

Learning Objectives

  • Recognize threats to compliance with the Code of Professional Conduct
  • Associate professional situations with the rules, interpretations and safeguards to determine ethical compliance
  • To describe the AICPA’s rules under the Code of Professional Conduct
Last updated/reviewed: March 18, 2018


Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
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
Course Materials
  PDFProfessional Ethics - Code of Conduct