Every CPA must comply with the AICPA’s Code of Professional Conduct, which is a hallmark of the CPA designation. CPAs in public practice must overcome higher barriers, such as when attest service providers must also retain independence. This course provides an overview of the core principles from which the CPA profession is built upon.

NOTE: This course is approved by the Virginia Board of Accountancy (VBOA) to satisfy the Virginia specific ethics requirement. After completing the course, please fill the required "Ethics Course 2024 Evaluation Form" provided in supporting material and submit by sending to (support@illumeo.com).


Course Highlights:

  • Core principles of the AICPA’s Code of Professional Conduct applicable to all CPAs, including conflicts of interest, preparing and reporting information, competence, confidential information, and more
  • The importance of maintaining independence for CPAs in public practice, especially when also performing nonattest services for the attest client
Learning Objectives
  • Discover and describe core principles underlying the AICPA’s Code of Professional Conduct that apply to both CPAs in public practice and industry.
  • Explain common ethical dilemmas faced by all CPAs and how they can be safeguarded to an acceptable level.
Last updated/reviewed: February 05, 2024
Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.
This course is designed for: Any CPA who must comply with the AICPA Code of Professional Conduct.

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
  Learning Objectives19:08
  AICPA Code of Professional Conduct8:23
  Principles of Professional Conduct6:16
  Independence Rules16:44
  Performing Non attest Services for an Attest Client6:50
  Recent Significant Ethics Interpretations and Other Modifications14:48
  Conflicts of Interest7:32
  Gifts and Entertainment3:32
  Preparing and Reporting Information8:32
  Competence and Confidential Client Information7:52
  Professional Ethical Considerations for CPAs – 2024 Virginia Approved1:39:37
  Slides: Professional Ethical Considerations for CPAs – 2024 Virginia ApprovedPDF
  Professional Ethical Considerations for CPAs – 2024 Virginia Approved GlossaryPDF
  2024 VBOA Segment scriptPDF
  REQUIRED: Ethics Course 2024 Evaluation FormPDF