This is a Self-Study / On-Demand event. In the event title, "Webcast" indicates the event has a self-paced webcast to view with the materials to complete the self-study. "Download" indicates the user downloads only the materials to complete the self-study.
|Full time Accounting Educator:||None|
NOTE: This course meets the Oregon Board of Accountancy’s biennial four-hour Oregon-specific ethics requirement.
For the most current Oregon Administrative Rules (OARs), refer to the BOA website: https://tinyurl.com/OR-BOA-Rules.
- The CPA’s role in today’s economy
- The similarities and differences between individual and business ethics
- The link between ethics, integrity, and scruples
- The basic attributes of ethics and professional conduct
- The history of the CPA profession and the CPA’s requirement to adhere to ethics policies and codes of conduct
- The AICPA’s Code of Professional Conduct and a CPA’s responsibility to the public, clients, and colleagues
- The common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers
- Oregon Accountancy Law and key regulations of the Oregon Board of Accountancy
- Understand the attributes of ethics and professional conduct
- Identify ethical issues that occur every day in the work environment
- Understand those deliberative, emotional, and social skills that enable a CPA to put their knowledge of the rules into practice in
- ways that are applicable to any situation
- Identify the Oregon professional standards and responsibilities for the practice of public accounting