Ethics for Oregon CPAs (Currently Unavailable)

Author: Tom Coghlan, CCH Tax Law Editors

This on-demand course has been designed for Oregon CPAs to fulfill their ethics requirement. The course covers the professional codes of conduct set by the AICPA to be practiced within the CPA's business. The revised rules and statutes set by the Oregon State Board of Accountancy is also discussed.

Publication Date: September 2017

Designed For
CPAs that have clients and/or practices in the state of Oregon.

Topics Covered

• Ethics and Ethical Reasoning
• AICPA Code of Professional Conduct
• Rules of Oregon's Revised Statutes - Chapter 673
• Oregon CPE Requirements - Division 40

Learning Objectives

• 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
• Differentiate which sections of the AICPA Code of Professional Conduct Code applies to CPA's
• Recognize the ethical principles outlined in the Code covering the professional responsibilities of CPAs
• Identify how to uphold professional standards of integrity as a CPA
• Recognize the principle of due care and who is responsible for competency
• Identify threats to your independence of conducting business
• Recognize ethical practices to referring clients
• Differentiate enforcement by the Oregon Board of Accountancy through the use of civil penalties
• Describe the criteria that must be met to apply for an Oregon licensed CPA
• Describe the criteria for a business organization practicing public accountancy in Oregon
• Identify disciplinary actions for violation of the Code
• Recognize the allowed number of hours to carry forward for an accumulation of more than the required number of CPE hours
• Differentiate the accepted company board of directors a CPA in public practice may serve on
• Identify true statements applied to the AICPA Code of Professional Conduct
• Recognize the six nonbinding ethical principles underlying the AICPA Code of Professional Conduct
• Identify perspectives you would apply in order to best serve the interests of you, your client, and profession
• Recognize what to observe in order to maintain your professional integrity as a CPA
• Describe the principles of objectivity and independence
• Identify how to handle an engagement that is beyond your expertise according to the professional ethics requirements
• Recognize the rules that apply to handling a client engagement to prepare financial statements
• Differentiate discreditable acts to the accounting profession
• Identify which circumstances a contingent fee violates the Code of Professional Conduct for public accountants
• Recognize how to handle confidential client information
• Describe proper firm designation of "Members of the American Institute of Certified Public Accountants"
• Recognize the designations required to have when offering assurances as to the reliability of financial statements
• Identify how many hours are required to be licensed as a certified public accountant
• Recognize the requirements for renewing your CPA license

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (4 hours)

Program Prerequisites
None

Advance Preparation
None