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 2-hour course is designed to meet the 2-hour professional ethics CPE requirement for Montana CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. Selected rules of the Administrative Rules of Montana Title 24, Chapter 201 and selected statutes found in the Montana Code Title 37, Chapter 50 related to the practice of public accounting are covered in detail.

The AICPA Code of Professional Conduct is also covered in detail. Review Questions and Final Exam are completed under section "Review and Test".

Learning Objectives
  • Discover and define ethics from an overall and professional perspective.
  • Recognize the Montana regulations governing licensure of individuals and firms, peer review, continuing professional education and inactive and retired statuses.
  • Recognize the ethical standards contained in the AICPA Code of Professional Conduct.
Last updated/reviewed: March 28, 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
  Professional Ethics for Montana CPAsPDF