2 CPE The objective of this course is to provide a framework for CPA’s to have guidance on ethical reasoning, professional values, and attitudes for exercising professional skepticism and other behavior that is in the best interest of the public and profession.
This course covers several topics including an introduction to ethical concepts, the psychology of moral development, public expectations of CPA responsibilities, and ethical dilemmas. We also look to explain the historical relationship between the accounting profession, business, and government.
Learning Objectives
- Identify sources of ethical guidance, including rules promulgated by the AICPA Code Of Conduct, state boards of accountancy, SEC, Sarbanes-Oxley Act, and PCAOB
- Explore ethical lapses in business and in the accounting profession
- Recognize how to apply models of ethical analysis and decision making to identify the impact of various approaches to moral reasoning on moral behavior in accounting and business
- Recognize how to apply moral reasoning to identify and confront unethical behavior.
Last updated/reviewed: March 26, 2024
102 Reviews (482 ratings)
Reviews
Anonymous
(Treasury Director)
This course thoroughly covers the AICPA Code of Professional Conduct, but also provides a very interesting rundown of ethical failures in history - from the Ford Pinto design fault in 1972 to the World-Com debacle. The instructor was clear, concise, and very knowledgeable.
Anonymous
(Internal Auditor IV)
A good summary of ethics. Liked the pyramid of ethical decision basis. The only thing negative was the repeats of Dixon Illinois and WorldCom information but at least these are repeated because the industry doesn't have thousands of cases to include each year.
Anonymous
(-)
Provides an overview of several interesting topics such ethical concepts, moral development and ethical dilemmas. The pyramid of ethical decision basis is helpful. Nice real-life examples of companies like Ford and WorldCom. Overall, a good refresher course.
Anonymous
(Risk manager)
Mr.Adam illustrated multiples of cases to show the theories, which would help me to prevent from some dilemma situations. Mr Adam's voice is very kindly and consideration， and his courses are very logical. I benefited a lot to attend the course.
Anonymous
(Senior Internal Auditor)
Well-designed foundational course for ethics. The presenter included a wide variety of content and introduced some aspects of ethics which I hadn't seen before in similar courses (e.g. how to safeguard personal code of ethics, schemas).
Devery Adair
(CFO at PLI Industries LLC)
Great exercises to understand ethics. It helped me to appreciate the factors involved in ethical dilemmas and how they can be prevented from having an impact by preparing strategies ahead and following professional guidance.
Jacob Rothman
(Portfolio Manager at Rothman Investment Management)
Identified the need for ethical training and did a good job laying out the definitions of key terms, such as ethics. Overall a good and thought-provoking class, but it did move a little slowly.
Michael Harper
(Vice President at Full Stop Management)
Excellent course. Really enjoyed learning about the topics presented here. Instructor was wonderful. Would certainly recommend this course to my friends, family, and colleagues.
Robert Czerniak
(retired at none)
Very well organized material presented in a very professional manner by a highly qualified instructor. Blend of humor along with the important information was a plus.
Anonymous
(Senior Internal Auditor)
This course is very helpful and a good refresher. The time allotted for the course is sufficient and the instructor was effective in presenting the course materials.
Sharolyn Franklin
(CFO at Anonymous)
Great overview. A little slow paced feeling but hard to make this topic more exciting really. Still very good. I was reminded of things I don't always think about.
Anonymous
(Assistant Controller)
Felt like the course material was good things to think about, but the final exam questions were more about the detail of the theories and code of conduct.
Joycelyne Ezekiel-Zang
(Staff Auditor at Abrams, Foster, Nole & Williams)
The instructor was very clear. The material taught is a great foundation in understanding acceptable/unacceptable ethical behavior in public accounting.
Michael Ward
(Head of Global Internal Audit at Mylan)
I thought the real-life examples of former public companies (e.g., Ford, WorldCom) were helpful in applying the theory to actual scenarios.
Anonymous
(-)
It was a great refresher course and thought it was well structured. The overview of moral development was a nice addition to the course.
Lawrence Hirsch
(Controller at Builders design)
Amazingly comprehensive. Wow a great recap of nearly everything I needed to review. Well spoken and easy to follow. Thank you Adam.
Sheilah Brown
(Controller at SMB LTC)
The large amount of examples and the bulleted slides were very easy to follow and understand. He was a very good speaker as well.
Anonymous
(Accounting Manager)
I thought this was a good course. It combined both AICPA guidelines and also philosophical ideas about ethics and morality.
Emily Moran
(Director of Finance at Kurtosys Systems)
A very thorough ethics course, but I feel like the examples (such as Ford Pinto) are not directly relevant for accounting.
Anonymous
()
Great for an ethics course. I especially liked the case studies and the six step approach to solving an ethical dilemma.
Sean Flynn
(Accounting Manager at Rosemawr Management)
Good course on ethics in the profession and being personally responsible while taking care to uphold your role as a CPA.
Halina Kovel
(Sr Revenue Accountant at Yelp)
This course provided a good summary on Regulatory Ethics and pointed out all the most important, key areas to remember.
Trisha Wright(Rinderle)
(Consulting Accountant at EKS&H)
Thorough coverage of the rules/regulations and ethics involved in the accounting world. It's good to see this taught.
Anonymous
(associate)
The lecturer gives a very clear lecture. Very well organized material presented. Great exercises to understand ethics.
Anonymous
(Accounting Supervisor)
This course meets the AICPA ethics requirements for AZ CPAs and is better than some alternative courses I considered.
Anonymous
(Director Marketing Strategy)
Great course to count towards ethics course requirement straight to the point and informative. Good instructor tempo.
Paul Hong
(Supervisor at RSM)
This helped to clarify the AICPA Professional Code of conduct while providing a good overview of the topics covered.
Kevin Murray
(Business Partner - Strategic Projects at The Wesson Group)
Great review course for anyone. There is a lot of material covered at a quick pace, which keeps your interest.
Lisa Meacham
(Partner at EKS&H)
Good basic information, but good reminders and examples even after taking 18 years of annual ethics courses
Renato Santos
(Regulatory Reporting Quality Assurance A.. at Wells Fargo)
I enjoyed this course. Great overview on ethics, ethical dilemmas, and consequences on acting unethically.
Anonymous
(Fund Accountant)
Interesting presentation of a dry subject. Appreciated the real world examples at the end of the course.
Hyung Rim
( at Citi)
This course was very helpful and provided a good refresher. I highly recommend this course to other CPAs!
Alex Mathews
(Sr Analyst at Transocean)
Very well organized and great speaker. He spoke thoroughly and knowledgably on the subject of ethics.
Anonymous
(Financial Analyst)
Challenging course. Good refresher for those who took the Ethics portion of the CPA exam a while ago.
Anonymous
(Accountant II)
What you would expect for a foundation level course. The questions proved to be a nice refresher.
Anonymous
(Corporate Auditor)
slides were not detailed/descriptive enough. did not provide enough reference for the final exam.
Yun Sub Lee
(Senior Accountant at NA)
It was good overview of AICPA code of conduct. It was delivered in a very professional manner.
Anonymous
()
Well developed course that was well structured and presented. Good refresher or introduction .
Anonymous
()
It was a bit dense but I liked how it discussed the theories of morality as a starting point.
Anonymous
(CPA)
The course was informative and the material was laid out in a very organized, simple manner.
Anonymous
(Sr. Auditor)
He gives relevant and useful examples while going through the slides. He does a great job.
Anonymous
(CPA)
Very informative. Learnt a lot. Will look forward to other ethics related courses. thanks
Tim Lacine
(Former Controller at Compass Group USA)
A decent presentation of the AICPA ethics rules. The delivery of the presenter was good.
Becky Williams
(Manager of Operations Accounting at CONSOL Energy, Inc.)
The training was well organized and was probably the best Ethics course i have taken.
Jonathan Hinkley
(SVP, Head of Linedata Gravitas at Linedata Gravitas)
Very knowledgeable and concise presentation. The examples were relevant and timely.
Mary Eileen Pansano
(Director of Internal Audit at Port of New Orleans)
Enjoyed learning about the stages of ethical decisions, schema, and the case studies
Zane Long
(Internal Audit Director at Mylan)
Interesting thought on hanging a visible sign regarding ethics in your workspace.
Anonymous
(Senior Accountant)
Good review on a required section for CPEs. Always good to get a refresher here.
Anonymous
(Controller)
Enjoyed studying this material. Very useful and insightful information. Thank you
Anonymous
(Accountant)
Ethics course to fulfill the requirement. Course is clear and easy to follow.
Anonymous
(CPA)
The tempo of the course is excellent ! The instructor talks in a clear manner.
Kevin Moschella
(Sr. Director, FP&A at Evidera)
This training was a bit boring but it covered the topics well and thoroughly.
Anonymous
(N/A)
This course was very helpful to refresh my memory of the AICPA ethical codes.
Chad Gallion
(Audit Senior at EKS&H)
This course is clear, concise and a good overview of Accounting Ethics.
Anonymous
(SVP)
Interesting course - does a good job of covering the relevant material.
Sophia Kasozi
(- at City of Edmonton)
Great use of different examples to drive the concept home. Thank you!
Bruce Reed
(Chief Financial Officer at PracticeLink)
The examples and illustrations in this course provided great clarity.
Anonymous
(Accountant)
Instructor spoke very clearly. Had good examples. Interesting course.
Anonymous
(Associate Director)
Great course, enjoyed the presenter and the slides are very helpful.
Anonymous
(Director of Accounting)
Great class, qualifies towards CA Board required 4 hours for ethics
Christopher Hole
(Director of Internal Audit at Roseburg Forest Products)
Good speaker, good pace. Nice overview of AICPA ethics standards.
valerie mclaughlin
(Not Provided at n/a)
Great nice slow pace, clear speaker, covers all relevant material
Sonali Asati
(Manager at BRCCPA)
need more detailed pdf sheets not the same as presentation sheets
Anonymous
(Internal Auditor)
course is fine but exam is poorly written and should be revised.
Anonymous
(Consultant)
The course focuses on the key areas of compliance. Really Good!
Anonymous
(Systems Manager)
Yay for ethics, yay for me! I love learning about ethics!!!!
Anonymous
(n/a)
I liked the use of the examples throughout. Kept it moving!
Sualeha Khan
(Consultant at DLC Group)
Really well spoken instructor. Very clear to understand,
Staci Brown
(Director of Finance at Cair Paravel Latin School)
Instructor was clear and concise. Interesting examples.
Anonymous
(-)
would have like more specific ethics violation examples
Cherie Hennig
View Instructor Profile
Great course loved real world examples such as Pinto.
Suresh Sasidaran
(Corporate Controller at EXO Imaging Inc)
Very informative. Great presentation. Good presenter.
Anonymous
(Director Finance)
Thorough presentation on many topics related to ethics
Anonymous
(Senior Accountant)
I liked the sample questions at the end of the course.
Anonymous
(None)
Well laid out and effective presentation of materials.
Anonymous
(Manager, Process & Reporting)
I liked the pace and how we could pause, rewind, etc.
Anonymous
(Systemwide Budget Analyst)
Great structure, use of example and clear explanation
Joanne Mullins
( at Trimble)
Slides did a nice job of summarizing the discussion.
Anonymous
()
good course, simple and clear. instructor is good.
Anonymous
(International Accounting Manager)
Good refresher, meets the CPE requirement.
Anonymous
(Not Provided)
Likeable instructor with relevant material
Anonymous
(Senior Accountant)
really helpful real life scenarios
Anonymous
(Senior Manager - Corporate Development a..)
Good overview of key concepts.
Anonymous
(Chief Financial Officer)
Nice pace, clearly explained.
Anonymous
(Oracle Financials Analyst)
Learned a lot. Great class!
Anonymous
(-)
Great overview. Thank you.
Anonymous
(Budget & Accounting Manager)
review of codes of conduct
Margaret Mueller
(Retired Controller at Self-employed)
Good presenter and pacing
Anonymous
(-)
Good basic overview
David Ray
(Vice President / Technology and Planning at Galen College of Nursing)
very good course.
Anonymous
(SVP Corp Compliance & Accounting)
nice introduction
Anonymous
(Financial Consultant)
very thourough
Alexander Makielski
( at Pero)
good refresher
Anonymous
(Fiscal Officer)
valued course
Craig Scanlon
(Owner at BST)
Good overview
Jeff Wilhelm
(Director - Transaction Services at Yahoo!)
Good content.
Baris Arslan
(Internal Audit Director at Freelance)
Very helpful!
Anonymous
(Senior Director & Controller, Financ..)
Great Course
Lindsey Henley
(NA at NA)
Informative
John Thompson
(CEO at westward mgt)
Good review
Charles Elwis
(Insurance Broker at Health Guys)
Well done
Jared Grieser, CPA
(Assistant Controller - Assistant Vice Pr.. at Woodruff-Sawyer & Co)
Thanks.
Prerequisites
Course Complexity: Foundational
No Advanced Preparation or Prerequisites are needed for this course.
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
.
Adam SandersCPA & Consultant Specializing in Not-for-Profit & Small Businesses
About Illumeo
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