| Description : |
This course is designed to meet the 4 hour ethics CPE requirement for Oregon CPAs. It also covers standards of professional conduct and business practices adhered to by 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. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized. Ethics violation cases are also illustrated.
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| Comments : |
CPE, online, self-study, self study, CPA, CPAs, continuing professional education, continuing education, accounting, accountants, business, commerce, Oregon CPA, standards of professional conduct, ethics, Sarbanes-Oxley Act, SOX |
| Learning Objectives : |
Chapter 1
ETHICS AND ETHICAL REASONING
After studying this chapter, you will be able to:
1. Define ethics.
2. Differentiate between amoral and ethical values.
3. List and characterize two systems of ethics.
4. Differentiate between legal versus ethical codes.
5. Discuss ethical reasoning used by accountants.
Chapter 2
AICPA CODES OF PROFESSIONAL CONDUCT
After studying this chapter, you will be able to:
1. Differentiate between rulings and principles of the AICPA’ Code of Professional Conduct.
2. Briefly describe the six principles.
3. List the eleven rules.
4. Outline ethics rulings on independence.
5. List consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002.
6. Outline the standards for tax services.
7. Explain disciplinary mechanisms within the profession.
8. List the key features of corporate responsibility law (Sarbanes-Oxley act).
Chapter 3
OREGON REVISED STATUES - OREGON ADMINISTRATIVE RULES - OREGON PROFESSIONAL CONDUCT AND ETHICS
After studying this chapter, you will be able to:
1. Summarize Oregon Revised Statutes (Chapter 673) and Oregon Administrative Rules pertaining to the practice of public accountancy.
2. Outline the professional conduct and ethics for Oregon CPAs.
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