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 CPAs the means to demonstrate to the regulatory authorities an understanding of both the Principles and Rules and the rationale underlying them. The ethics exam should be taken only after all sections of the CPA exam have been successfully completed.
(Note: The Oregon Board of Accountancy requires Uniform CPA Examination Candidates who have passed all parts of the Exam to successfully complete this ethics exam prior to licensure.)
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