|Full time Accounting Educator:||None|
Note: Beginning July 1, 2020, ALL active and inactive licensees are required to take an Oregon-specific ethics course to meet the CPE requirement for renewal.
- Recognize differing objectives of ethical rules and principles
- Differentiate between rules-based ethics (such as the AICPA Code of Professional Responsibility) and principles-based ethics (such as the IFAC Code of Ethics for Professional Accountants)
- Develop a broad perspective of what it means to discredit the accounting profession
- Appreciate and better understand the profession's efforts at reputation management
- Analyze cases involving acts that could be seen as discrediting the accounting profession
- What Is and Isn't Ethics: Personal, Professional and Promulgated
- Rules-Based versus Principles-Based Ethics
- A Narrow View of Acts Discreditable versus a Broad View of Acts Discreditable
- Reputation Management and the Sustainability of the Accounting Profession
- Cases and Controversies Involving Acts Discreditable
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