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 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: June 12, 2021

1 Review (9 ratings)Reviews

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


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
  PDFProfessional Ethics for CPAs