Ethics Information

CPAs are required to maintain high professional standards through ongoing continuing professional education, which includes required courses on ethics and current professional conduct standards. In addition, OSCPA members are bound by three sets of ethics rulings:

  1. Article X of the OSCPA Bylaws
  2. Oregon Board of Accountancy rules codified in Oregon Administrative Rules, beginning Chapter 801, Division 30;
  3. AICPA members: AICPA Code of Professional Conduct.

The OSCPA Professional Conduct (Ethics) Committee

The OSCPA Professional Conduct (Ethics) Committee seeks to promote consumer satisfaction with Oregon CPA services within the framework of the OSCPA's mission to serve its members. They accomplish this through the Client Relations Program.

The Client Relations Program

If you have questions, please contact: