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 4 hour course provides an in-depth overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. The Code of Professional Conduct is a set of principles, rules and interpretations that guides CPAs in the performance of their professional responsibilities. The course includes a discussion of those principles applicable to all members, but also addresses those requirements for members in business, members in public practice, and members in neither business nor public practice. A full copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website and can be accessed here.

Learning Objectives
  • Identify the different parts of the AICPA Code of Professional Conduct.
  • Identify and list the steps within the conceptual framework approach.
  • Discover and differentiate between various threats for both members in public practice and members in business.
  • Recognize examples of threats for both members in public practice and members in business.
  • Identify safeguards to be applied to various identified threats.
  • Discover and differentiate between the various principles, rules, and interpretations within the Code.
  • Identify those activities that would and would not impair a member’s independence.
  • Discover and differentiate between interpretations applicable to members in public practice, members in business, and other members.
Last updated/reviewed: August 4, 2023
19 Reviews (132 ratings)

Reviews

5
Anonymous Author
Tough course, but well worth the effort - excellent grounding on the issues, clear-cut explanations and relevant examples of the material facilitate comprehension and application of the required obligations we practice under.

5
Member's Profile
The material was well-presented and easy to follow. The concepts of the Code of Professional Conduct and related threats and safeguards were presented in a logical easy-to-understand format.

4
Anonymous Author
The overall learning from these materials was comprehensive. Wish there was also a video portion that went over the most important requirements and/or talked through scenarios/examples.

5
Anonymous Author
Overall Ethics course is great, all in one place. Highly recommend the course for CPE and to understand the Ethics requirements.

5
Member's Profile
This course was helpful as a refresher of concepts learned while in my formal accounting education. Thank you for this course!

4
Anonymous Author
Questions around the dates and parts seem less relevant than the principles involved, but overall it was fine.

4
Anonymous Author
Good overview of the code, with strong examples of each of the various threats and safeguards.

5
Anonymous Author
This was a great review course on the Code of Professsional Concuct. Highly recommend!

5
Anonymous Author
refreshed my knowledge of ethics, very useful and helpful ethical material to study.

5
Anonymous Author
I thought the course was very well set up and easy to follow. Thank you!

4
Member's Profile
Excellent course, I enjoyed it. Exam questions were challenging enough.

2
Member's Profile
Review questions in the book did not have answers so hard to follow

5
Member's Profile
This was a great recap of professional ethics. Highly recommend!

5
Anonymous Author
This course was very thorough, well-organized, and beneficial.

5
Anonymous Author
This course was a refresher. I would recommend it to others.

5
Anonymous Author
Good content and challenging but interesting final exam.

4
Anonymous Author
Good review but the final exam had some tough questions

3
Member's Profile
A decent amount of information in a concise manner.

5
Anonymous Author
Really great course. I enjoy the text based courses

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
SUPPORTING MATERIAL
  Professional Ethics for CPAsPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam