Whether you are a CPA in public practice or business, the AICPA Code of Professional Conduct applies to you. This course summarizes the nearly two-hundred pages of the code, giving you a clear and concise understanding of its overall framework, principles, rules, standards, and examples of ethical conflicts.

This course also teaches you to evaluate specific procedures and recommendations so that your decision-making and actions are ethically sound. More importantly, you will gain insight into the meaning behind the code: the formation of a principled professional in all aspects of your career. Since the AICPA code is used as a benchmark for state codes, this course will be useful in preparing you to meet state requirements as well.

Learning Objectives
  • Identify your professional responsibilities to (a) the public, (b) clients, (c) colleagues.
  • Explore how to apply the code’s principles and standards to various ethical conflicts.
  • Recognize what constitutes a “principled professional.”
  • Enable you to refer to the code with familiarity and increased confidence.
Last updated/reviewed: March 13, 2024
31 Reviews (110 ratings)

Reviews

5
Member's Profile
Course is very well-designed and delivered. Professor Brancatelli clearly has a mastery of, and keen interest in, the subject material. The Chiron case study employed in the course is highly effective in bringing the code of conduct to life. Very worthwhile, highly recommended for those with interest in the topic.

4
Anonymous Author
This course provided an effective overview of the importance in consistently applying the code of professional conduct as well as professional responsibilities when ethical conflicts occur. The instructor included several case studies which helped to reiterate key concepts.

3
Member's Profile
Not a primer and if you already know how to get around the AICPA Professional Code of Conduct, you don't need this course. It just isn't very straightforward or clear; perhaps it could have benefited from more time allocated. Very hard to stay focused and follow.

5
Anonymous Author
The is a very informative course. The way in which the concepts are presented is helpful and it is easy to understand. The instructor was engaging and was able to keep this interesting. This course could be useful across many levels of an organization.

5
Member's Profile
In this lesson, I studied The fundamental principles within the Code of Ethics are integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. The professor explained very much in detail.

2
Anonymous Author
The instructor only quoted direct sources of the code of ethics and didn't provide real world examples of how to apply the code. The training focused more on code sections than teaching you how to use it in real world situations.

1
Member's Profile
This was my least favorite course I've done on illumeo. I do not have a CPA background and I had a complete mental block trying to make sense of the test. I took it many times before I was able to pass just the 5 questions.

5
Member's Profile
This course provided a thoughtful and comprehensive overview of the professional and moral issues that a financial professional needs to be aware of along with the criteria used to resolve conflicts.

4
Member's Profile
The instructor was knowledgeable but the slides were not very detailed. He continually told us to go get the data on our own instead of providing the data as part of the program.

5
Member's Profile
I enjoyed the thoroughness of the course. It was informative! I was surprised at how well laid out the course was. I think all professionals would benefit from this course.

5
Anonymous Author
Dr. Brancatelli is passionate about his subject matter. I listened to the audio of this course twice. Good case study of John's ethical conflict helped tie it all together.

4
Anonymous Author
This course is a good overview of a topic I'm not sure I need to know about. I don't feel like it will help me in my line of work.

5
Anonymous Author
Interesting treatment of what can be a confusing topic to professionals not working in the public accounting profession.

5
Member's Profile
This is a good overview course for any accounting professional, clear and effective instructor. I recommend this course.

5
Anonymous Author
Very helpful and insightful; many of these characteristics we take for granted; it was great to see them presented.

4
Anonymous Author
This course was an enjoyable one where I enjoyed the material, presentation, and topics covered in the course.

4
Anonymous Author
Good course. Real world applications, makes one think more about ethics and the implications it has

4
Anonymous Author
Good course in ethics and integrity. Supporting documentation could be more detailed.

3
Member's Profile
Some the text on the slides cannot be easily read. The slide with the roadway.

5
Anonymous Author
Great course. Very informative on the topic at hand. would recommend to all.

4
Member's Profile
Good brief overview of AICPA code of conduct. Good for an hour course.

5
Anonymous Author
This course was refreshing. The instructor presentation was effective.

4
Anonymous Author
A very solid reminder and overview of regulatory ethics. Thank you.

1
Member's Profile
Very bad class, notes are very bad & has nothing to do with the exam

4
Member's Profile
good info - liked the syllabus. I jhave to write more to get cert

4
Member's Profile
A good course on regulatory ethics. Its a very good review.

5
Member's Profile
This was a good course to give an overview of the Code.

5
Anonymous Author
Good overview...

4
Member's Profile
very informative

4
Anonymous Author
nice overview.

3
Member's Profile
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Prerequisites
Course Complexity: Intermediate

A copy of the code, which is available at AICPA.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
AICPA Code of Professional Conduct
  Navigating The Code3:33
  Course Objectives 6:31
  A Conceptual Framework 6:38
  The Four Step Process9:25
  Other Rules of The Road7:19
CONCLUSION
  Principles and The Principled Professional 6:53
Continuous Play
  The Principled Professional: Applying the AICPA Code of Professional Conduct in Public Accounting43:00
SUPPORTING MATERIALS
  Slides: Applying the AICPA Code of Professional Conduct in Public AccountingPDF
  Applying the AICPA Code of Professional Conduct in Public Accounting Glossary/IndexPDF
REVIEW and TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam