Oregon Ethics for CPAs (4 hours) – Download

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.

Fees

Member Fee: $65.00
Nonmember Fee: $65.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None

Description

CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course provides a framework within which to consider the ethical challenges facing CPAs and focuses on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter.

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.

Designed For

CPAs desiring to satisfy the ethics requirement in Oregon

Objectives

  • 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

Major Subjects

  • 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