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 2-hour course is designed to meet the 2-hour Ethics CPE requirement for Kentucky CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. The contents of Kentucky Administrative Regulations, Title 201, Chapter 1, Part 300 - Rules of professional conduct and Part 290-Standards of Practice, are covered. The AICPA Code of Professional Conduct is covered in detail. Case studies and example situations are utilized to emphasize material.

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

Learning Objectives
  • Discover and define ethics from an overall and professional perspective.
  • Explore and describe the rules of professional conduct contained in the Kentucky Administrative Regulations, Title 201, Chapter 1, Part 300 and Part 290.
  • Discover and describe the ethical standards contained in the AICPA Code of Professional Conduct.
Last updated/reviewed: March 12, 2024
4 Reviews (11 ratings)


Member's Profile
Overall great course, however, there were a couple occasions when the training note would make a statement about differing rules / laws between different states, but did not specify what the rules / laws were applicable in Kentucky. For example, speaking of lost or stolen computer's it says "Many of the states that enacted these laws provide exemptions from the notification requirements if the data is encrypted" but does not state if Kentucky has such a law. Another example, "A member should refer to applicable state accountancy laws and board of accountancy rules and regulations for guidance regarding the use of the CPA credential." Since this ethics training is for Kentucky CPAs it would be nice if such information was included in the training. Possibly the second example was excluded due to desired training time requirements, but the first example could easily be inserted.

Anonymous Author
was fine as is and examples were good; glad Kentucky was used specifically as it usually is not

Member's Profile
good course with KY specific questions. would recommend for those who need the KY ethics cpe

Member's Profile
Very informative, will be a good resource as you work in the real world as a CPA.

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
  Kentucky Professional EthicsPDF
Review and Test