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 course provides an overview of ethical thought as well as the core values of the CPA in business and the application of these values to ethical reasoning. The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts.
Review Questions and Final Exam are completed under section "Review and Test".
Prerequisites
No advanced preparation or prerequisites are required for this course.
Learning Objective
- Recognize ethical behavior in the context of social and professional groups.
- Discover the AICPA Code of Professional Conduct, including the conceptual framework, as it relates to CPAs in business.
Last updated/reviewed: July 19, 2025
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