Certified Public Accountant

Continuing Education Credit:
2.0 CPE Credit
Field of Study:
Behavioral Ethics
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
cpe/qas logo
Illumeo is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

NASBA Sponsor Number: 109504
State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890
In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.

Chartered Accountant (IES8 CPD)

Continuing Education Credit:
2.0 Hour
Field of Study:
Behavioral Ethics
CPE Delivery Method:
Self-Study
Program Location:
Online
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD-IES8 credit.

Certified Management Accountant

Continuing Education Credit:
2.0 CPE Credit
Field of Study:
Behavioral Ethics
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.

Certified Fraud Examiner

Continuing Education Credit:
2.0 CPE Credit
Field of Study:
Ethics
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.

Certified Government Financial Manager

Continuing Education Credit:
2.0 CPE Credit
Field of Study:
Ethics And Independence
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.

Yellow Book

Continuing Education Credit:
2 CPE Credit
Field of Study:
Other
CPE Delivery Method:
Self-Study
Program Location:
Online
The GAO's Yellow Book, Government Auditing Standards, establishes CPE requirements. Auditors performing work under GAGAS, including planning, directing, performing field work, or reporting on an audit or attestation engagement under GAGAS, need to maintain their professional competence through continuing professional education (CPE). Therefore, each auditor performing work under GAGAS should complete, every two years, at least 80 hours of CPE that directly enhance the auditor's professional proficiency to perform audits and/or attestation engagements. At least 24 of the 80 hours of CPE should be in subjects directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. At least 20 hours of the 80 should be completed in any one year of the two-year period. For details on the Yellow Book CPE requirements go to http://www.gao.gov/ and https://www.gao.gov/assets/700/693136.pdf.

Certified Internal Auditor

Continuing Education Credit:
2.0 CPE Credit
Field of Study:
Ethics
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
Registry of CPE Providers Seal


Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.

Certification in Risk Management Assurance

Continuing Education Credit:
2.0 CPE Credit
Field of Study:
Ethics
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
Registry of CPE Providers Seal

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.

Society for Human Resource Management Certified Professional

Continuing Education Credit:
1.5 PDC Credit
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
approved by SHRM

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP℠. This program is valid for 1.5 PDCs for the SHRM-CP℠. For more information about certification or recertification, please visit www.shrmcertification.org.

Society for Human Resource Management Senior Certified Professional

Continuing Education Credit:
1.5 PDC Credit
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
approved by SHRM

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-SCP℠. This program is valid for 1.5 PDCs for the SHRM-SCP℠. For more information about certification or recertification, please visit www.shrmcertification.org.

Professional in Human Resources

Continuing Education Credit:
1.5 CEU Credit
Field of Study:
Business
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1.5 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Senior Professional in Human Resources

Continuing Education Credit:
1.5 CEU Credit
Field of Study:
Business
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1.5 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Global Professional in Human Resources

Continuing Education Credit:
1.5 CEU Credit
Field of Study:
Business
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1.5 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Associate Professional in Human Resources

Continuing Education Credit:
1.5 CEU Credit
Field of Study:
Business
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1.5 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Professional in Human Resources – California

Continuing Education Credit:
1.5 CEU Credit
Field of Study:
Business
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1.5 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Professional in Human Resources - International

Continuing Education Credit:
1.5 CEU Credit
Field of Study:
Business
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1.5 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Senior Professional in Human Resources - International

Continuing Education Credit:
1.5 CEU Credit
Field of Study:
Business
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
pre-approved by HRCI
This program has been approved for 1.5 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Ethical Decision Making6:15
Framework for Ethical Decision Making
  The Need8:44
  Frameworks6:48
  Theory Frameworks12:42
  Consequentialist Framework6:32
  Duty Framework4:34
  Virtue Framework8:31
  Applying the Framworks6:41
  Deliberative Process7:22
  Motivation4:17
  Deliberative Application Business Setting5:36
  Focus Application Business Setting6:53
  Motivation in a Business Setting5:09
CONCLUSION
  Summary5:34
CONTINUOUS PLAY
  Framework for Ethical Decision Making1:35:38
SUPPORTING MATERIALS
  Slides: Framework for Ethical Decision MakingPDF
  Framework for Ethical Decision Making Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONS quiz
 FINAL EXAMexam