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 Indiana CPAs. It provides an overview of ethical thought along with the core values of the profession and the application of these values to ethical reasoning. The course addresses the key features of the AICPA's Code of Professional Conduct. It also covers standards of professional conduct and business practices adhered to by Indiana CPAs in order to enhance their profession and maximize fairness and justice when dealing with the public, clients and other members of their profession. This is covered by a review of Indiana statutes and Indiana Administrative Code as they relate to CPAs. Case studies and examples are utilized throughout the course to emphasize material.
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 the ethical standards contained in the AICPA Code of Professional Conduct.
- Recognize the ethical standards contained in the Indiana State Board of Accountancy rules and related Indiana statutes.
Last updated/reviewed: July 4, 2025
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