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 Illinois CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The Illinois statutes and rules regarding continuing professional education and peer review as well as the AICPA Code of Professional Conduct are covered in detail. Case studies are utilized throughout the course to emphasize material.
Review Questions and Final Exam are completed under section "Review and Test".
Learning Objectives
- Discover and define ethics from an overall and professional perspective.
- Explore and describe the Illinois statutes and rules governing continuing professional education and peer review.
- Discover and describe the ethical standards contained in the AICPA Code of Professional Conduct.
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Prerequisites
No advanced preparation or prerequisites are required for this course.