Ethics for Oregon CPAs - 2018
Field of Study:
This is an ethics course for Oregon CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations. Chapter 3 covers the specific Oregon Statutes, Rules, and Code of Professional Conduct. An overview of recent case studies pertaining to Board rules is included in the Appendix.
After completing this course, you should be able to:
- Recognize ethical reasoning used by accountants.
- Identify different principles and rules of the AICPA Code of Professional Conduct.
- Identify independence and objectivity issues.
- Recognize ethical standards and violations.
- Recognize rules as presented in Oregon Revised Statutes Chapter 673.
- Identify requirements of the Division 30: Code of Professional Conduct.
- Recognize CPE requirements as stated in Division 40: Continuing Professional Education.
- Recognize recent case studies pertaining to ethics and professional responsibility.
Recommended CPE credits:
Type of delivery method:
Final examination expiration date:
The program participant will have one year from the date of purchase to complete the course and final examination.
Web CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org