Please note that this is a "text-based", not a "video-based" course. The materials are downloaded by the user, read and absorbed, and then the user takes the review and final assessment online at Illumeo as usual, where, once passed, all CPE is tracked and kept for long-term reference.
This 4-hour course is designed to meet the 4-hour Oregon Specific 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.
Review Questions and Final Exam are completed under section "Review and Test".
Learning Objectives
- Identify and define ethics from an overall and professional perspective.
- Discover and describe the ethical standards contained in the Oregon Board of Accountancy Code of Professional Conduct.
- Discover and describe the Oregon rules and statutes pertaining to the practice of public accountancy.
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Prerequisites
No advanced preparation or prerequisites are required for this course.