Course Information

Course No:  393722

Course Name:  Ethics for Oregon CPAs - 2022

Field of Study:    Regulatory Ethics

Course Description:  

This is an ethics course for Oregon CPAs covering standards of professional conduct and business practices for CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It presents ethical reasoning and the AICPA Code of Professional Conduct to assist with coping with ethical dilemmas. Chapter 3 covers the Oregon Statutes, Rules, and Code of Professional Conduct. An overview of recent case studies pertaining to Board rules is included in the Appendix.

Learning objectives: After completing this section, you should be able to:

  • Recognize ethical reasoning used by accountants.
  • Identify different principles and rules of the AICPA Code of Professional Conduct.
  • Identify independence and objectivity issues.
  • Recognize ethical standards and violations.
  • Recognize rules as presented in Oregon Revised Statutes Chapter 673.
  • Identify requirements of the Division 30: Code of Professional Conduct.
  • Recognize CPE requirements as stated in Division 40: Continuing Professional Education.
  • Recognize recent case studies pertaining to ethics and professional responsibility.

Course Material: Online Material

Program level: Overview

Prerequisites: None

Advance preparation: None

Type of delivery method: QAS Self-study

Recommended CPE credits:   4.0

Final examination expiration date:   The program participant will have one year from the date of purchase to complete the course and final examination.