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 provides an overview of ethical thought as well as the core values of the CPA profession and the application of these values to ethical reasoning. The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs and case studies are used to reinforce concepts. Additionally, the ethical requirements of CPA tax practitioners under Treasury Department Circular No. 230 are also covered in the course materials.

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

Learning Objectives
  • Recognize ethical behavior in the context of social and professional groups.
  • Discover and describe the AICPA Code of Professional Conduct.
  • Explore and describe the requirements of tax practitioners under Treasury Department Circular No. 230.
Last updated/reviewed: February 14, 2024
28 Reviews (135 ratings)

Reviews

3
Member's Profile
A great, to the point, course with appropriate coverage of all essential topics.

4
Anonymous Author
The course packet was straightforward and easy to follow. The material was informative and succinct, and the examples offered were relevant. In certain cases, long lists of information were presented (such as the list of items constituting disreputable conduct), that could have been presented in a more visually appealing manner.

5
Member's Profile
The ethics course that was very helpful for professionals to refresh their memory and learn about new rules about Ethics. The course covers a wide range of topics, including professional responsibility, and conflict of interest. It also provides participants with the opportunity to review different cases of ethical dilemmas.

5
Anonymous Author
This course is helpful and a good refresher. The time allotted is sufficient to cover all relevant topics associated with the course. The instructor appears very knowledgeable. The examples provided in each topic is also very helpful. The course was clear and informative.

5
Anonymous Author
Great ethics course. CPA would get the most out of this course, good refresher for annual certification. I appreciated learning more about the specifics ethics safeguards.

5
Member's Profile
Great course the text was very informative, but it is a long read. It includes all of the knowledge that is needed to pass the final exam. I would recommend this course.

4
Member's Profile
This is an excellent review of what it means to be ethical in life, in business and in a profession. The course is well presented and very helpful. Thank you.

5
Member's Profile
Great review of Circular No. 230 and independence. Refresher of auditing ethics and situations that can impair independence.

5
Member's Profile
Very thorough overview of ethics for CPAs, including detailed examination of relevant statues and helpful examples

4
Anonymous Author
Though it was a long read; it was a thorough review and overview of ethics in the CPA profession. Great reminder!

3
Anonymous Author
This was an ethics course - I like it. I think most people would benfit to a refresher on ethics

5
Anonymous Author
Very impressed with this course. It provided the appropriate level of ethics training and effort.

5
Member's Profile
This is a solid and straight forward ethics course, with a particular amount of emphasis on tax.

4
Anonymous Author
Text based course is not as interactive as some of the other courses, but it gets the job done.

5
Anonymous Author
Very helpful. I have reviewed this material before, but it was great to get a refresher on it.

5
Anonymous Author
A good straight forward ethics course. There is a fiar amount of emphasis is on tax ethics.

5
Member's Profile
Detailed and a good refresher. I enjoyed this text based course for CPE credit.

5
Member's Profile
Straightforward update with good review of ethics standards of the profession

4
Member's Profile
Haven't used text based CPE program before, so the format was not expected.

5
Member's Profile
good read and a nice refresh of ethics. Very informative and educational.

5
Anonymous Author
Some slides / videos would help here instead of just a text-based course.

5
Anonymous Author
Good overview of Ethics as they apply to CPAs. Text was well laid out.

4
Anonymous Author
Lots of good information laid out in an order easy to follow

5
Anonymous Author
This course provides a great overview of the ethical concepts

4
Anonymous Author
Real world examples helped to illustrate ethical principles

5
Anonymous Author
great course, very informative, would recommend to others.

5
Member's Profile
Great refresher of the ethics bar that CPAs should have!

5
Anonymous Author
Helpful to refresh on ethics and audit independence.

Prerequisites
Course Complexity: Intermediate

No advanced preparation or prerequisites are required 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 .
Instructor for this course
Course Syllabus
Course Materials
  General Ethics for CPAsPDF
Review and Test
  REVIEW QUESTIONSquiz
 FINAL EXAMexam