Ethics for OregonCode: 24-EOR

120 pages
Course description and objectives:

This is an ethics course for Oregon CPAs covering standards of professional conduct and business practices adhered to by accountants such as 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 also presents an approach ‐‐the threats and safeguards approach –to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations. Chapter 3 coversthe specific Oregon Statutes, Rules, and Code of Professional Conduct.An overview of recent case studies pertaining to Board rules is included in the Appendix.

Course Objectives:

After reading the materials, participants will 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 OregonRevised 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

Presentation Method: QAS Self-Study

Category: Regulatory Ethics

CPE credit: 4 Hours

Program Level: Update

Advance Preparation: None

Exam expiration date: Participants must submit exams for grading within one year from the date of purchase