Ethics Requirements

Ethics Exam Requirements

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: The AICPA's Comprehensive Course” (ethics exam) is required to complete the licensing requirement and can be purchased through the OSCPA Educational Catalog. For additional information regarding licensing requirements, please see Board of Accountancy (BOA) OAR 801-040-0010.

Looking for the Ethics Exam? 

Professional Ethics: AICPA's Comprehensive Course (ethics exam to complete CPA licensing requirement)


Ethics CPE Requirements

Oregon Board of Accountancy (BOA) OAR 801-040-0010— Effective January 1, 2020, the BOA's ethics CPE renewal requirement for Oregon licensees was changed. 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. This means licensees renewing in 2021 and beyond will be affected by the rule change.

Oregon-specific ethics training must be accomplished by attending a BOA registered sponsor's professional conduct and ethics program. For additional details regarding the BOA's ethics CPE requirements refer to OAR 801-040-0010. The provisions of these new rules should be reviewed carefully for applicability to each professional's licensing requirement and compliance.


Ethics CPE Courses

OSCPA offers training in these formats:

  • Group Study Course Availability: A variety of ethics classes are available throughout the year. View ethics courses. (Not currently available during the COVID-19 pandemic.)
  • On-site Program Availability: For details or to place an order, contact the OSCPA Professional Development Division at 503-641-7200 / 800-255-1470, ext. 3; profdev@orcpa.org.