Part 1: This course is designed to meet the State-Specific Portion Ethics CPE requirements for Delaware State CPAs as outlined by the Delaware State Board of Accountancy. This course covers the Delaware Statutes and Code.

Part 2: AICPA Ethics Foundation - The objective of this course is to provide a framework for CPA’s to have guidance on ethical reasoning, professional values, and attitudes for exercising professional skepticism and other behavior that is in the best interest of the public and profession. This course covers several topics including an introduction to ethical concepts, the psychology of moral development, public expectations of CPA responsibilities, and ethical dilemmas. We also look to explain the historical relationship between the accounting profession, business, and government.

This Delaware specific course taken in combination with the Illumeo General Ethics course provides 4 hours of continuing professional education sufficient to meet the Delaware state continuing professional education requirement.

Learning Objectives
  • Identify Delaware statutes and regulations governing the practice of public accountancy.
  • Recognize professional ethics and conduct for Delaware CPAs.
  • Explore real-life application of statutes and rules 
  • Identify sources of ethical guidance, including rules promulgated by the AICPA Code Of Conduct, state boards of accountancy, SEC, Sarbanes-Oxley Act, and PCAOB.
  • Explore ethical lapses in business and in the accounting profession.
  • Recognize how to apply models of ethical analysis and decision making to identify the impact of various approaches to moral reasoning on moral behavior in accounting and business.
  • Recognize how to apply moral reasoning to identify and confront unethical behavior.
Last updated/reviewed: March 6, 2024
2 Reviews (10 ratings)


Member's Profile
The course is quite comprehensive and detailed. The real life examples helped to solidify points and helped us to better understand and appreciate the need for ethics course.

Anonymous Author
Very user friendly software and course materials.

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 .
Course Questions and Answers1 Question
Member's Profile

Is there a PDF version of this course?

Instructor for this course
Course Syllabus
  Introduction to Regulatory Review For Delaware CPAs3:40
Statutes Chapter 1
  Delaware Statutes Chapter 1: 102-1058:19
  Delaware Statutes Chapter 1: 106-10811:57
  Delaware Statutes Chapter 1:109-11011:19
  Delaware Statutes Chapter 1: 1117:49
  Delaware Statutes Chapter 1: 1113-1199:42
  Delaware Statutes Chapter 1: 120-1277:35
Administrative Code and Regulations
  Delaware Administrative Code: Title 2413:41
  Delaware Administrative Code: Title 24 Cont'd10:22
  Introduction to the Ethics Foundation Course7:29
  Ethics and The CPA Profession5:56
  Moral Development3:58
  The Power of Organizations 7:14
  Your Personal Code of Ethics6:03
  AICPA Code of Conduct7:50
  AICPA Code of Conduct for Public Practice12:51
  Other Codes of Conduct3:20
  Ethical Failures 14:04
  AICPA Independence Dilemmas5:53
  AICPA Conclusion2:51
  Regulatory Review for Delaware CPAs Full Video1:24:24
  ETHICS Foundation Course Full Video1:23:07
  Slides: Delaware State Specific Ethics CoursePDF
  Delaware State Specific Ethics Course Glossary/IndexPDF
  Slides: Ethics FoundationPDF
  Ethics Foundation Glossary/IndexPDF