Ethics for Oregon (Currently Unavailable)

Author: Jae K. Shim

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.

Publication Date: January 2016

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
• Oregon Ethics

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.

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (4 hours)

Program Prerequisites
None

Advance Preparation
None