This 4-hour Oregon ethics CPE course is designed to meet the 4-hour Ethics requirement for Oregon CPAs. The CPE ethics course provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Oregon rules and statutes pertaining to the practice of public accountancy are covered as is the Code of Professional Conduct adopted by the Oregon Board of Accountancy. Case studies are utilized throughout this CPE ethics course to emphasize material and selected recent Oregon disciplinary actions are presented which focus on accounting ethics and professional responsibilities.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Define ethics from an overall and professional perspective
Describe the ethical standards contained in the Oregon Board of Accountancy Code of Professional Conduct
Describe the Oregon rules and statutes pertaining to the practice of public accountancy
Major Topics
Ethics Background
Oregon Board of Accountancy
AICPA Code of Professional Conduct
