Ethics CPE + Exam
Ethics Exam Requirements for Licensure
Per the Oregon Board of Accountancy, in addition to passing all four parts of the CPA exam, applicants for the CPA license must take and pass a written examination on the Code of Professional Ethics for accountants. Successful completion of the “Professional Ethics: AICPA's Comprehensive Course” (ethics exam) is required to complete the licensing requirement. For additional information regarding licensing requirements, please see Board of Accountancy (BOA) OAR 801-040-0010.
Professional Ethics: AICPA's Comprehensive Course (ethics exam to complete CPA licensing requirement)
Available Until
On-Demand
8.50 Credits
Member Price: $250
This downloadable ethics exam is required to complete the CPA licensing requirement. Within 1-2 business days following registration, you will receive an email confirmation with instructions for accessing the course materials. The professional ethics exam is designed to acquaint the accounting professional with the Code of Professional Conduct and the reasoning, philosophy, and application of the Code. This course provides professionals with the means to demonstrate to the regulatory authorities an understanding of both the Principles and Rules and the rationale underlying them. Notes: The Oregon Board of Accountancy requires that applicants for initial licensure in Oregon complete this Professional Ethics: AICPA's Comprehensive Course with a score of 90 or above. Candidates do not have to pass all parts of the CPA exam before completing this ethics course. You will receive an email confirmation within 1-2 business days from the AICPA when you register for this class. The confirmation email will include instructions for accessing the course materials. AICPA link expires one year from date of purchase.
Ethics CPE Requirements
According to Oregon Board of Accountancy (BOA) OAR 801-040-0010:
- Each biennial renewal period, all Active and Inactive licensees must must take four hours of ethics CPE
For the most current Oregon Administrative Rules (OARs), refer to OAR 801-040-0010.
OSCPA offers a variety of OSCPA-Select™ ethics courses to meet the current ethics rules.
Oregon Ethics and New Developments (4 hours - morning) - Webcast Replay
-
Online
4.00 Credits
Member Price: $185
All the ethics you need to know! Award winning and entertaining discussion leader Mark Hugh will review the AICPA Code of Professional Conduct and key Oregon differences; discuss new developments at the national and state level in ethics in the last two years; best practices for CPAs in public accounting and industry; highlight emerging issues; and discuss Oregon administration and enforcement, including examples of recent disciplinary actions.NOTE: This course meets the Oregon Board of Accountancy's biennial four-hour ethics requirement.For the most current Oregon Administrative Rules (OARs), refer to the BOA website: https://tinyurl.com/OR-BOA-Rules.
2026 Oregon Ethics Update (4 hours - morning) - Webcast Replay
-
Online
4.00 Credits
Member Price: $185
The course will start out with a review of Oregon Administrative Rules & Oregon Revised Statutes and the Code of Professional Conduct. Then we will switch to the AICPA and address recent interpretations and proposals. The course includes a look at examples of ethics violations as well as case studies. Four hours will fly right by! There will be interactive breakout sessions in this webcast. NOTE: This course meets the Oregon Board of Accountancy's biennial four-hour general ethics requirement.For the most current Oregon Administrative Rules (OARs), refer to the BOA website: https://tinyurl.com/OR-BOA-Rules.
Professional Conduct & Ethics - AICPA and Oregon Board CPA 2026 Regulatory Update by Jim Rigos (4 hours - morning) - Webcast
-
Online
4.00 Credits
Member Price: $185
National Chair of the American Academy of Attorneys-CPAs Ethics Committee, instructor/author James Rigos, Attorney-CPA, will instruct on the topic areas that are required under the Board of Accountancy Administrative Rules for CPAs.NOTE: This course meets the Oregon Board of Accountancy's biennial four-hour general ethics requirement.For the most current Oregon Administrative Rules (OARs), refer to the BOA website: https://tinyurl.com/OR-BOA-Rules.
Oregon & Washington Ethics 2026 (4 hours - morning) - Webcast
-
Online
4.00 Credits
Member Price: $185
Award winning discussion leader Mark Hugh helps you meet the ethics requirements of two states, while learning about recent changes at the national and state level. This four-hour class satisfies the Oregon general ethics requirement and is approved by the Washington Board of Accountancy as meeting its four-hour ethics requirement.
Click here for more upcoming OSCPA-Select™ ethics courses!
