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 California State CPA. It also discusses the AICPA Code of Conduct and the key differences between California State law and the AICPA Code of Conduct.
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.
- Explore and describe the ethical standards contained in the California Accountancy Act.
- Identify and describe the ethical standards contained in the California Board of Accountancy Regulations.
- Discover and describe the ethical standards contained in the AICPA Code of Professional Conduct.
Last updated/reviewed: September 19, 2026
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