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Course Details

Oregon: Ethics for Oregon - v08 (Course Id 1327)

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Author : Jae K. Shim, Ph.D., CPA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1327

Description :

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, Rules, and Code of Professional Conduct. An overview of recent case studies pertaining to Board rules is included in the Appendix.

Usage Rank : 0
Release : 2018
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 24-Jan-2018
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 1327

Keywords : Regulatory Ethics, Oregon, Ethics, Oregon, v08, cpe, cpa, online course
Learning Objectives :

Chapter 1
Ethics and Ethical Reasoning

After studying this chapter, you will be able to:
  • Recognize ethical reasoning used by accountants.

Chapter 2
AICPA Code of Professional Conduct

After studying this chapter, you will be able to:
  • Identify different principles and rules of the AICPA Code of Professional Conduct.
  • Identify independence and objectivity issues.
  • Recognize ethical standards and violations.

Chapter 3
Oregon Rules and Regulations

After studying this chapter you will be able to:
  • Recognize rules as presented in Oregon Revised Statutes Chapter 673.
  • Identify requirements of the Division 30: Code of Professional Conduct.
  • Recognize CPE requirements as stated in Division 40: Continuing Professional Education.
  • Recognize recent case studies pertaining to ethics and professional responsibility.
Course Contents :

Chapter 1:   Ethics and Ethical Reasoning

Learning Objectives

Ethical Reasoning and Accountants

Ethical Dilemmas in Accounting

Chapter 1 Review Questions

Chapter 2:   AICPA Code of Professional Conduct

Learning Objectives

AICPAs Code of Professional Conduct

Summaries of the Six Principles

Conceptual Framework Threats and Safeguards Approach

Summaries of the Eleven Rules

1.100 - Integrity and Objectivity Rule

1.200 - Independence Rule

Chapter 2, Section 1 Review Questions

1.300 - General Standards Rule

1.310 - Compliance with Standards Rule

1.320 - Accounting Principle Rule

1.400 - Acts Discreditable Rule

1.510 - Contingent Fees Rule

1.520 - Commissions and Referral Fee Rule

1.600 - Advertising and Other Forms of Solicitation Rule

1.700 - Confidential Client Information Rule

1.800 - Form of Organization and Name Rule

Case Studies of AICPA Ethics Violations

Chapter 2, Section 2 Review Questions

Chapter 3:   Oregon Rules and Regulations

Learning Objectives

Board of Accountancy

Licensing

Firm Registration

Continuing Professional Education

Peer Reviews

Chapter 3, Section 1 Review Questions

Division 30 - Code of Professional Conduct

673.170 Disciplinary Actions

Chapter 3, Section 2 Review Questions

Appendix A - Recent Case Law and Disciplinary Action Reports

Appendix B - Guidance Matrix

Appendix C - Subset of Rules and Statutes

Glossary

Regulatory Ethics Course 1327 Home: https://www.cpethink.com/oregon-cpa-ethics
Thank you for taking one of our free courses. Please select “Ok” so that we and the author can let you know about other free courses and special offers. If not please reply "No Thanks". Either way enjoy your free CPE course!
  
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