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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 a portion of the 4-hour ethics and professional conduct CPE requirement for Arkansas CPAs.  It does not address the 1-hour CPE requirement that relates to Arkansas State Board of Accountancy specific laws and rules which must be completed from the board’s website, or by attending group training taught by a board member, board staff member or designee of the board.  The course provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize subject matter.

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

Learning Objectives
  • Define ethics from an overall and professional perspective
  • Recognize the ethical standards contained in the AICPA Code of Professional Conduct
Last updated/reviewed: March 4, 2024
Course Complexity: Foundational

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
  Professional Ethics for Arkansas CPAsPDF
Review and Test