 |
|
||||||||||
|
 | ||||||||||||
 | ||||||||||||
 | ||||||||||||
 | ||||||||||||
 | ||||||||||||
 | ||||||||||||
 | ||||||||||||
 | ||||||||||||
 | ||||||||||||
 | ||||||||||||
 | ||||||||||||
 | ||||||||||||
 | ||||||||||||
 | ||||||||||||
 |
 |
 |
 |
Professional Conduct and Ethics CPE
CPE Oregon Administrative Rules (OARs) for Professional Conduct and Ethics are now in effect for CPE renewal by the Oregon Board of Accountancy. The 4-hour requirement is contained within the 80-hour CPE minimum required for Oregon licensees for future continuing professional education reporting.
Now is the time to start planning. A variety of classes are already available this coming year. Watch for details - a brochure will be mailed to members in late Spring.
Effective Dates--for odd- and even-numbered licensee types
Frequently Asked Questions & Answers
Upcoming Classes-- calendar
Three educational formats-- group, self-study & in-house
The effective dates for odd-numbered and even-numbered licensees are as follows: | ||
Licensee Type: |
Effective Date: |
Reporting Deadline for Professional Conduct and Ethics: |
Even-numbered |
July 1, 2004 |
June 30, 2006/2008* *If you did not report 4 hours on the June 30, 2006 reporting deadline, you MUST report on the June 30, 2008 renewal! |
Odd-numbered licensees |
July 1, 2005 |
June 30, 2007/2009* *If you did not report 4 hours on the June 30, 2007 reporting deadline, you MUST report on the June 30, 2009 renewal! |
Frequently Asked Questions & Answers | |
Q: What topics must be included in my Ethics Course? |
A: The following subject matter is required: (a) Oregon Administrative Rules and Oregon Revised Statutes pertaining to the practice of public accountancy; |
Q: Can I take any CPE class that covers Ethics? |
A: No. The Sponsor must be registered as an Ethics Sponsor with the Oregon Board of Accountancy. |
Q: What if I also must comply with a Professional Conduct and Ethics CPE requirement for another state? |
A: Oregon licensees that have their principal place of business in Oregon must fulfill the Oregon requirement. Check with the licensing Board in the other state(s) for requirements and reciprocity issues. |
Q: Does the AICPA Ethics requirement for initial licensure to the profession count? |
A: No. The AICPA Ethics Examination does not qualify toward the Oregon Professional Conduct & Ethics CPE requirement for license renewal of Oregon CPAs. |
Q: The rule refers to Registered Sponsors. What does that mean? |
A: Important! The Oregon Board of Accountancy’s OARs requires that Professional Conduct and Ethics CPE must be obtained only from sponsors registered with the Board. The OARs require that sponsors design their course to comply with specifically defined content and that sponsors register on a regular basis as defined by the Board. |
Q: What are the Oregon Board of Accountancy rules? |
A: For a complete listing of the Oregon Board of Accountancy’s rules pertaining to the professional ethics and conduct requirements, http://arcweb.sos.state.or.us/rules/OARS_800/OAR_801/801_040.html. The requirements are located under OAR 801-040-0010 Basic Requirements (3) CPE Ethics Programs. |
Questions? | |
OSCPA offers training in three formats:Group, Self-study & In-House |
|
Group Study Course Availability: OSCPA members will be receiving a brochure providing information on CPE offerings for the new Professional Conduct and Ethics CPE requirement. CPE courses have been scheduled on: |
|
Self-Study Course Availability: Fulfills 6 hours of CPE (4-hours ethics and 2-hours technical) requirement in self-study format. If you prefer to fill the requirement with self-study, contact the OSCPA Professional Development Division. Self-study is $159 per person plus which includes shipping and handling for the continental U.S. Contact the OSCPA Professional Development Division for current rates for Hawaii or international orders. |
|
In-House Course Availability: For details or to place an order, contact the OSCPA Professional Development Division. |
