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 is designed to meet the 4-hour professional ethics CPE requirement for Massachusetts 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.  The applicable rules promulgated by the Massachusetts Board of Public Accountancy found in 252 CMR 2.00 and 252 CMR 3.00: Code of Ethics and Rules of Professional Conduct are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize material.

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

Learning Objectives

  • Discover ethics from an overall and professional perspective.
  • Identify the ethical standards contained in the Massachusetts Board of Public Accountancy rules.
  • Identify the ethical standards contained in the AICPA Code of Professional Conduct.
Last updated/reviewed: November 27, 2020

3 Reviews (20 ratings)Reviews

Anonymous Author
This course was really great for meeting the ethics requirement for my state and was informative and useful.
Member's Profile
There are many good examples and a representative Review Questions practice exam.
Anonymous Author
Thorough review of ethics rules of MA Accountancy Board and AICPA.


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
Course Materials
  PDFProfessional Ethics for Massachusetts CPAs
Review and Test