Professional Conduct

Resources and guidance on professional conduct (ethics)

Professional Conduct Guidelines

May 5, 2017 Become familiar with with the three sets of ethics rulings.

OSCPA members are bound by three sets of ethics rulings:

  • Oregon Society of CPAs Bylaws, Article X;
  • Oregon Board of Accountancy rules as codified in the Oregon Administrative Rules (OARs), beginning at Chapter 801, Division 30; and,
  • AICPA & OSCPA members: the rules as codified in the AICPA Code of Professional Conduct.


The OSCPA Professional Conduct (Ethics) Committee encourages members to become familiar with the rules of each body.

Reminder when Researching an Ethical Question:

Professional standards, rules and codes of conduct are subject to frequent revisions. Information provided here is in summary form. Users of this Web resource are encouraged to check with the appropriate authority / authorities for the most current version of these requirements. Users must review the referenced material and any other pertinent references in order to obtain the additional information that may be needed to fully assess their situation.

The AICPA issues interpretations of its professional conduct rulings throughout the year. The OARs also undergo frequent changes in response to regulatory and professional standards changes. OSCPA members are responsible for researching the issues to ensure they are in compliance with all appropriate state and national ethics rulings and interpretations.

OSCPA Bylaws, Article X - Code of Professional Conduct

All members of the Society shall abide by the Code of Professional Conduct adopted by the American Institute of Certified Public Accountants. All members that are licensed or doing business in Oregon shall also abide by the Code of Conduct adopted by the Oregon Board of Accountancy as codified in the Oregon Administrative Rules. Members licensed or doing business in other states shall abide by the Code of Conduct adopted by that state's board of accountancy when doing business in that state.

In cases where the applicable codes set different standards on the same issue, members shall abide by the code that sets the most stringent standard so that the member will not be in violation of any applicable code of conduct.

AICPA's online Code of Professional Conduct was revised effective December 15, 2014. A Mapping document* is available in Appendix D of the Code to facilitate smooth transition of accessing new codification.

  • *This mapping document assists users in understanding where the content from the prior code appears in the revised code.
AICPA Code of Conduct:

AICPA Code of Professional Conduct

The AICPA and NASBA have joined together to promote uniform adoption of the AICPA Code of Professional Conduct. Uniformity of ethics and independence standards is necessary to facilitate compliance with the rules, protect the public, and to promote sound business practices.

For more information:

Prevention of ethical violations is the chief aim of the OSCPA Professional Conduct (Ethics) Committee. The Professional Conduct (Ethics) Committee, the Oregon Board of Accountancy, and the AICPA Professional Ethics Division are available to assist members by providing guidance about professional standards. However, it is up to the individual member to determine the most appropriate course of action to take.

Other resources: Oregon Department of Revenue and Internal Revenue Service.

If you have questions, please contact: