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 3-hour course is designed to meet the 3-hour Ethics CPE requirement for Ohio CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. The applicable laws and rules promulgated under Chapter 4701 of the Ohio Revised Code and Chapter 4701 of the Ohio Administrative Code are covered in detail.

The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material.

Learning Objectives

  • Define ethics from an overall and professional perspective.
  • Describe the ethical rules contained in Chapter 4701 of the Ohio Administrative Code.
  • Describe the ethical standards contained in the AICPA Code of Professional Conduct.
Last updated/reviewed: May 01, 2020

6 Reviews (15 ratings)Reviews

Anonymous Author
Very thorough and the notes and examples were definitely helpful. Glad I found this course to help with changing my inactive license back to an active license. The review questions were also very beneficial and navigating the website was easy. Thanks so much!
Member's Profile
It's a self study course. Read the materials. Take the exam. All of the tech functioned well which, I think, is as much as you can say about this kind of class! The downloadable .pdf was easy to follow.
Anonymous Author
I thought the material was interesting and even though I have been in the professional world for more than three years, I was able to learn something.
Anonymous Author
This is a good course for learning about ethics in the public accounting profession.
Anonymous Author
Great refresher - I learned a lot even after years in the industry!
Anonymous Author
study material is clear. review questions are the most helpful.


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
  PDFOhio Professional Ethics