Oregon: A Basic Ethics Guidebook for Oregon CPAs (Video) (Course Id 2861)

• Who is this course for?
  This course is designed for Oregon CPAs and accounting professionals who need Continuing Professional Education (CPE) credits and want to strengthen their understanding of professional ethics, the AICPA Code of Professional Conduct, and Oregon-specific regulatory requirements.
• What is this course about or what problem does this course solve?
  This course explains how Oregon CPAs can navigate ethical dilemmas by applying ethical frameworks, the AICPA Code of Professional Conduct, Oregon Revised Statutes, Administrative Rules, and Oregon’s Code of Professional Conduct to real-world accounting and tax situations.
• Where can the knowledge from this course be used?
  The knowledge from this course can be used in public accounting firms, tax practices, assurance and attest engagements, compilation services, corporate accounting departments, and any professional setting where Oregon CPAs must comply with ethical and regulatory standards.
• Why is this course important to a CPA or Accountant?
  This course is important because it helps CPAs and accountants understand their professional responsibilities to both clients and the public interest while ensuring compliance with Oregon ethics rules and professional conduct requirements that govern accounting services and financial reporting.
• When is this course relevant or timely?
  This course is especially relevant for Oregon CPAs completing ethics-related CPE requirements in 2026 or for professionals who need updated guidance on Oregon laws, professional conduct standards, and ethical decision-making in today’s regulatory environment.
• How is a course like this consumed or used?
  This course is completed as a QAS self-study video and text-based program that includes review questions and a final exam, allowing participants to study independently and earn 4.0 CPE credits after achieving a passing score of 70% or higher.

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws.  In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, and the Oregon Revised Statues, Administrative Rules and Code of Professional Conduct.  These sources govern the practice and responsibilities of Oregon CPAs. It concludes with a section on how a CPA can put his or her ethics into action.

Course Learning Objectives

By the end of the course, the participant will be able:

1. To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
2. To apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
3. To analyze and apply the AICPA Code of Professional Conduct and Oregon law that pertain to CPAs licensed to practice in the state of Oregon. Students will become familiar with the Oregon Revised Statues, Administrative Rules and Code of Professional Conduct, and the Policies adopted by the Board currently in effect and how the statutes, rules, and policies pertain to them. 
4. To determine the course of action that would uphold the intent of the rules in the performance of professional accounting services/work, not just to adhere to the mere technical compliance of such rules.
5. To review and discuss the rules and their implications for persons in a variety of practices, including: