||Field Of Study
|Interactive Self Study
Ethics for Oregon
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, Code of Professional Conduct, and an overview of recent case studies pertaining to Board rules.
Who Should Attend: Licensed Oregon CPAs
Chapter 1: Ethics and Ethical Reasoning
Chapter 2: AICPA Code of Professional Conduct
Chapter 3: Oregon Ethics
• 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