This 4-hour course is designed to meet the 4-hour ethics and professional conduct CPE requirement for Iowa CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Section 193A of the Iowa Administrative Code, Chapter 13 - Rules of Professional Ethics and Conduct is covered in detail. 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
  • Identify ethics from an overall and professional perspective.
  • Recognize the ethical standards contained in the Iowa Rules of Professional Ethics and Conduct.
  • Recognize the ethical standards contained in the AICPA Code of Professional Conduct.
Last updated/reviewed: May 14, 2024
3 Reviews (3 ratings)


Anonymous Author
Good case studies and while the content did contain technical rules and regulations, it also provided interpretation and hands on use cases for the rules

Anonymous Author
Excellent course! Great examples provided and material easy to follow.

Member's Profile
Very informative course, would recommend to all states, not just Iowa.

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
  Professional Ethics for Iowa CPAsPDF