Professional Ethics for Oregon CPAsCode: 25-PEOC

107 pages

Course Description: 

This 4-hour course is designed to meet the 4-hour Ethics requirement for Oregon CPAs. It 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 the course to emphasize material and selected recent Oregon disciplinary actions are presented which focus on accounting ethics and professional responsibilities.

Learning Objectives 

Upon completion of this course, you should be able to: 

• Define ethics from an overall and professional perspective 

• Describe the ethical standards contained in the Oregon Board of AccountancyCode of Professional Conduct 

• Describe the Oregon rules and statutes pertaining to the practice of public accountancy

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE: 4 Hours