This CPA ethics course provides an overview of ethical thought as well as the core values of the CPA in business and the application of these values to ethical reasoning. The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts.

Learning Objectives
  • Recognize ethical behavior in the context of social and professional groups.
  • Describe the AICPA Code of Professional Conduct, including the conceptual framework, as it relates to CPAs in business.
  • Explore and overview of ethical thought as well as the core values of the CPA in business and the application of these values to ethical reasoning.
Last updated/reviewed: March 5, 2024
149 Reviews (786 ratings)

Reviews

5
Anonymous Author
interesting and insightful scenarios presented. I appreciated the review in the beginning explaining the difference between ethics and morals.

5
Member's Profile
This course was a good review on ethics, with a specific focus on ethics within the accounting industry for CPAs in business.

5
Member's Profile
I recently completed an online accounting ethics course, and it exceeded my expectations. The content was thorough, engaging, and highly relevant to real-world scenarios. The interactive format and practical applications made it a valuable learning experience. I now feel more confident navigating ethical challenges in the accounting profession. Highly recommended!

5
Member's Profile
TION AND OVERVIEW Introduction to Ethics for CPAs in Business Why Study Professional Ethics Accounting Ethics Motivation of Ethical Lapses and AICPA Code of Conduct Few Case Studies Theoretical Case Studies A Real Life Example High Profile Cases

4
Anonymous Author
wonderful course that comes up with suprisingly realistic examples of situations that a CPA in business scan come across rather too frequently - it just goes to show that we do face ethical issues on a regular basis and it can come down to one individual to do the right thing

5
Member's Profile
This was a good refresher course on ethics for CPAs in business. The real-life examples and discussion of the high profile cases help to make the theoretical framework of ethics more concrete. The material was presented in a very organized manner.

5
Anonymous Author
I really liked all the real life examples and case studies. That helped a lot to apply all of the rules and threats appropriately. Very good. The only feedback would be for the presenter to not just read all the slides. Otherwise very good.

3
Member's Profile
The materials are great with great examples, but the deliverables is very dry. Reading through each slides word per word did not help in the presentation. Overall neutral on this training, although this topic is very well sought after.

4
Member's Profile
There are a lot of detailed examples for ethical situations to provide a framework for making ethical decisions. A lot of the voice over is just reading from the slides, but they do provide a lot of information for the course.

5
Anonymous Author
I thoroughly enjoyed the case studies, both real and theoretical. It is interesting to evaluate real life examples and hear of high profile cases where you can identify where real life firms went wrong.

4
Anonymous Author
This course was a good refresher on professional ethics. Although I wouldn't say there was necessarily any "new" information, the heavy emphasis on case studies kept me engaged throughout the course.

5
Anonymous Author
very informative class on different ethical dilemmas accountants and CPAs face n the real world. It also goes over important threats that every CPA should be aware of when conducting business.

5
Anonymous Author
the real life examples gave me direct education about ethics and helped me understand the concepts. I think all CPAs should take this course to help them when facing dilemma in the work.

3
Anonymous Author
The video presentation is slightly dry, however, the materials and examples shared were relevant to this topic. Will be sufficient for basic understanding of ethics for the profession.

4
Anonymous Author
The material is pretty straight forward. The presenter is pretty low-energy and speaks in a monotonous voice. It can be a little tough to power through the videos in one shot.

5
Anonymous Author
Great course, thank you so much, I really appreciate it, you did a great job!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

5
Anonymous Author
Very engaging course to brush up on the all-important facet of accounting: ethics. Case Studies were interesting and helpful reminders of what we may run into in practice.

1
Member's Profile
I don't like how the instructor presented the material. The course was not interactive as She read all the content on the slides and that's reading and not presentation.

5
Anonymous Author
My first time taking a course Professor McCarthy, and I really enjoyed it. I really like her teaching style. she has a refreshing way of presenting the ethics course.

4
Member's Profile
The course was very interesting. I thought most was common sense but the case studies and examples presented let you know that sometimes the ethical dilemmas persist.

5
Anonymous Author
This course is very effective and laid out in an easily digestible format. It provides great reminders on how to act ethically in a professional environment.

3
Member's Profile
The information is solid and a good reminder. Much of the presentation is reading from busy slides. I would suggest cleaner slides with more elaboration.

4
Anonymous Author
The case studies helped to bring the standards into the real world. The slides provided with the class contain a lot of detail, they are a good reference.

5
Anonymous Author
The instructor provides a great overview of professional ethics for CPAs within business. Highly recommend the course for the ethics requirements of CPE.

5
Anonymous Author
The content was informative and helpful. Enjoyed having real-life case studies as examples. The length of the course was appropriate. Would recommend.

5
Anonymous Author
Was able to take it at my own speed, save where I was at, and come back later. Was able to download course material and review in a more detailed manner.

5
Anonymous Author
Certified Public Accountants (CPAs) in business are held to high ethical standards to ensure integrity, transparency, and trust in financial practices.

3
Member's Profile
It was very difficult to sit through this presentation. the presenter often just read from the slides. good content but very difficult to sit through.

3
Anonymous Author
In my opinion, the course material was not very organized. Also, I didn’t feel that the final exam was very representative of the course material.

5
Anonymous Author
Course was well taught and very informative. I enjoyed the lecture done by Patricia, she is a great teacher. I would recommend this course to others.

5
Member's Profile
Great course! I thought the videos and supporting material were helpful. I also thought the supporting material helped prepare me for the final exam.

5
Member's Profile
This course was a good review of ethical standards specific to cpa's. It was of an appropriate length and thought provoking. I enjoyed the review.

4
Anonymous Author
Good summary though it would likely benefit from simplified slides. Often felt like most of the presentation was being read directly off the slides.

5
Anonymous Author
Very thorough. Most ethics classes are quite general, but this one offered a lot of good examples and also a clear understanding of the rules.

5
Anonymous Author
The course is a holistic review of the ethics required for all CPAs. Great refresher for CPAs in business as well as all CPAs. Would take again.

5
Anonymous Author
great refresher on professional ethics for accountants. Good summary of risks and the various standards accountants are required to maintain

4
Member's Profile
Overall, it's a solid content to refresh the understanding of Moral Vs Ethics. Real examples really help to facilitate the learning process.

5
Anonymous Author
This one was a bit more of a thinker than the general ethics courses. I enjoyed it. That said, I did not find the materials that helpful.

4
Member's Profile
The content was interesting. Practical examples really help. However I prefer when the presenter does not just read the slide content.

5
Member's Profile
Excellent course-using real life cases with real life consequences makes the reality of the value of ethics in CPA ethics unmistakable.

4
Member's Profile
The content of the course including case studies were effective, but the slides in the presentation were very wordy and unengaging.

5
Anonymous Author
Very nice and convenient ethics course for CPE requirement. Also reminds one the importance of holding ethical values as a CPA.

5
Anonymous Author
Great presentation - really interesting case studies, real life examples and high profile cases provided throughout the course.

5
Anonymous Author
Great case studies throughout the course. Relevant, easy to follow and interesting on what could otherwise be a very dry topic.

4
Anonymous Author
Good case studies but the slides were cumbersome and instructor basically read off of them. Still, info was easily learned.

5
Anonymous Author
Great course on ethics within business with thorough examples from both perspectives of big business and small companies.

5
Member's Profile
This course provided a good overview of ethics. I enjoyed the examples provided and thought they were thought provoking.

5
Anonymous Author
The instructor was very knowledgeable on the subject matter. The class had great information and interesting examples.

4
Anonymous Author
I appreciated the real-life examples. The ethical standards were laid out in a simple and easy to understand manner.

5
Member's Profile
This course was great, and met the stated objectives in the syllabus. Would recommend to CPAs needing Ethics hours.

5
Anonymous Author
Great real life examples and flow of information. Would be interesting to hear some tax related ethical issues.

5
Member's Profile
Great course that covers multiple areas of ethics. Provides case studies to help you apply the knowledge learned.

5
Anonymous Author
We are talking ethics, morals, ethics and morals, ethics vs morals, and acts discreditable. Need to know stuff.

5
Anonymous Author
Of all the mandatory ethics courses out there, I found this one to be one of the least difficult to get through

5
Anonymous Author
This ethics course provides information on how to handle certain situations. I think it is well worth the time.

5
Member's Profile
Great information. Helpful examples. I wish the slides were a little less wordy. It was hard not to read ahead.

4
Anonymous Author
Course covers a number of ethical lapses that eventually led to fraud. Quick overview of CPA ethical framework.

5
Anonymous Author
Very well done. It was very well prepared and very good examples were used to help drive the point across.

4
Anonymous Author
I liked the examples. I thought they helped in making decisions on "what would you do" for ethics and morals.

5
Anonymous Author
I enjoyed the examples used in this course to illustrate the ethical dilemmas faced by CPAs in everyday work.

4
Anonymous Author
Questions made sense. speaker can put a bit more livelihood into the discussions. But it fit the purpose.

4
Member's Profile
Excellent course. It is very useful for all CPAs. Very informative session with the help of ample examples

4
Anonymous Author
Interesting take on CPA ethics. Some really good reminders of what we should not be doing in the workplace.

5
Anonymous Author
Good course but wish all the acts were laid out in one place in the slides not lumped in with the examples.

5
Anonymous Author
Good review and actual cases. Video and slides were helpful teaching tools. I would recommend this course.

5
Anonymous Author
The course examples were very interesting and posed a lot of real life dilemmas that occur all the time.

3
Anonymous Author
I liked the efficiency and the examples throughout. The case studies really helped explain the material.

3
Anonymous Author
It had relevant examples, but it was hard to listen to it because some parts felt read off the screen.

5
Anonymous Author
A very good refresher course. As CPAs much is expected of us and we held to absolute high standards.

5
Anonymous Author
Good course on ethics in business. There is a lot and it will take some time but it's a good review.

4
Member's Profile
I really valued reviewing the various case examples to expound the conceptual framework of ethics.

5
Member's Profile
this course is effective and has good real-world examples which make it interesting and relatable.

5
Member's Profile
Very good course. Ethics courses are normally dry. The case studies bring the material to life.

5
Anonymous Author
This course had very good examples and case studies. Overall good overview and thought provoking.

2
Anonymous Author
The instructor read almost every slide verbatim. I would prefer more insight and less reading.

4
Member's Profile
Very well structured and informative. Information was summarized well using great examples

5
Anonymous Author
The course was easy to follow along with and fit the needs of a CPA operating in business.

5
Member's Profile
Great refresher and will plan to take again. Learning plan was well developed and helpful.

5
Member's Profile
Trickier than I expected which is why it is important to refresh ethics on a regular basis

3
Member's Profile
some of the questions are ambiguous and the study guide does not provide clear-cut answers

5
Anonymous Author
I highly recommend this course as it is very helpful and provided insightful information.

4
Anonymous Author
Tricky end exam questions took me while to get 70% for not knowing which Qs were wrong.

5
Anonymous Author
This is a great course, I would recommend this to any CPA working on their CPE credits.

5
Member's Profile
Well done Patricia. nice presentation with clear goals and objectives met. Thank you

5
Anonymous Author
Great overview of AICPA Professional Conduct rules with case studies for application.

5
Member's Profile
This is just what I needed for my CIA cert CPEs. Illumeo is the best way to get CPEs.

5
Anonymous Author
The examples were great to work through, helped give context to many of the concepts.

5
Member's Profile
Patricia's course on Ethics for CPAs in Business was well prepared and very relevant

4
Anonymous Author
I can recognize ethical behavior in the context of social and professional groups.

5
Member's Profile
good standard, i enjoyed taking the course and recommend it to others. this helps!

4
Anonymous Author
The information contained useful case studies to illicit thought and discussion.

4
Anonymous Author
Ethical issues are sometimes downrated, what is not correct. Great presentation.

4
Anonymous Author
Good course not boring need to make sure acceptable to FL Board of Accountancy

5
Member's Profile
Very good course. Information was laid out clearly with interesting examples.

4
Member's Profile
Great course for CPA's working in business instead of working for a CPA firm.

5
Anonymous Author
This course is quite fundamental program to help accountant to remind ethics.

5
Anonymous Author
This course is very interesting and shows how ethics are applied in business.

5
Anonymous Author
Good overview of professional ethics for CPAs focusing on practical examples.

5
Anonymous Author
Probably one of the better ethics courses I have taken - good examples used.

5
Anonymous Author
Great course, clear and concise, would recommend others to take this course

5
Anonymous Author
A very efficient and effective ethics course. Straight forward and helpful.

5
Anonymous Author
nofreeadsfrommenofreeadsfrommenofreeadsfrommenofreeadsfrommenofreeadsfromme

5
Anonymous Author
Very well taught class. Very good viewpoints that show what true ethics is

5
Anonymous Author
Good ethics review. I liked the cases and I thought they were relevant.

4
Anonymous Author
the instructor provided good material, including examples to illustrate

5
Member's Profile
Great refresher of the Code of Professional Conduct. Highly recommend.

4
Anonymous Author
the course should have more examples of ethics in real life situations

5
Anonymous Author
easy to follow and highly valuable content and good reminder materials

4
Member's Profile
The course was a good review, the slides could have been more helpful.

5
Anonymous Author
Good content...the case studies help apply the principles and context.

3
Anonymous Author
This is a good course. It is a helpful overview of ethical concepts.

5
Anonymous Author
Always a good refresher to take the general ethics course. Well done!

4
Anonymous Author
Good content but didn't enjoy presenter reading directly from slides.

4
Member's Profile
Good real-life and relatable examples. Well laid out course material.

5
Member's Profile
very interesting course due to the study cases Thank you for that

3
Member's Profile
The slides were too focused on case studies but not key information.

5
Anonymous Author
Good course. Great coverage with examples about professional ethics

4
Member's Profile
Very informative and easy to understand. Would recommend to others.

2
Anonymous Author
Material not specific enough in terms of definitions and concepts.

4
Anonymous Author
I enjoyed this course and would recommend it......................

5
Member's Profile
Thorough course on ethics. Explained in a very understanding way.

5
Anonymous Author
This course had many detailed cases to consider affecting CPAs.

4
Anonymous Author
Comprehensive and thorough discussion of the ethical standards.

4
Member's Profile
Real life examples used in illustrating the topics in discussion

5
Anonymous Author
The information presented in this course was clear and consice.

5
Anonymous Author
Good reminders and overview. Relevant real world examples.

4
Member's Profile
The exam was a bit tough but the material was well explained.

4
Anonymous Author
Good refresher of ethics topics, and enjoyed the case studies.

5
Anonymous Author
The course was very helpful, specific, and had great examples.

5
Anonymous Author
The course presents great examples that really make you think.

5
Anonymous Author
This is a very good course on ethics with real life examples.

5
Anonymous Author
The class was very well organized and with abundant examples.

5
Anonymous Author
Good reminders of how regular business faces ethical issues.

5
Anonymous Author
great coursegreat coursegreat coursegreat coursegreat course

5
Anonymous Author
good, effective, helpful course. covered all components.

5
Member's Profile
Great course with interesting and practical applications.

5
Member's Profile
Very comprehensive review of ethical standards for CPAs.

5
Anonymous Author
Good course, good examples, good presentation, liked it.

4
Anonymous Author
The course is thorough and contains a lot of info needed

5
Member's Profile
great course I really enjoyed the format. good questions

5
Anonymous Author
Great course with real life examples. Highly recommend.

5
Anonymous Author
This course was a great review of Ethics CPAs Business.

5
Anonymous Author
great review of the ethical standards we are upheld to

5
Anonymous Author
Very informative and well structured course. Good Job.

5
Member's Profile
Very good and well organized scores highly recommended

3
Anonymous Author
Information and examples were overdone and repetitive

5
Anonymous Author
Good ethics overview course with real life examples

5
Anonymous Author
Nice material with excelllent case studies/examples

5
Anonymous Author
This course presented the information very clearly

Prerequisites
Course Complexity: Foundational

No advanced preparation or prerequisites are required 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 .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Ethics for CPAs in Business8:34
  Why Study Professional Ethics5:41
  Accounting Ethics13:20
  Motivation of Ethical Lapses and AICPA Code of Conduct6:26
  Few Case Studies15:05
  Theoretical Case Studies16:42
  A Real Life Example15:45
  High Profile Cases7:52
CONTINUOUS PLAY
  Ethics for CPAs in Business1:29:25
SUPPORTING MATERIAL
  Slides: Ethics for CPAs in BusinessPDF
  Ethics for CPAs in Business Glossary/ IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam