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 ethics CPE requirement for New Hampshire 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. New Hampshire Board rules from Chapter Ac 500 and selected rules from Chapter Ac 400 are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize subject matter.
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
- Discover and define ethics from an overall and professional perspective.
- Identify the ethical standards contained in the New Hampshire Board of Accountancy Rules.
- Identify the ethical standards contained in the AICPA Code of Professional Conduct.
Last updated/reviewed: July 7, 2025
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