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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 92 ||| Review Questions: 14 ||| Final Exam Questions: 20 |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $39.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 1619 |
| Description : | This is an ethics course for Oregon CPAs covering standards of professional conduct and business practices for 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 presents ethical reasoning and the AICPA Code of Professional Conduct to assist with coping with ethical dilemmas. Chapter 3 covers the 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 : | 2023 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Oregon Ethics Requirement
|
| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 15-Jun-2023 |
| 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 - Text - Technical - NASBA Registry - 1619 |
| Keywords : | Regulatory Ethics, Oregon, Ethics, Oregon, v13, cpe, cpa, online course |
| Learning Objectives : |
Chapter 1
Chapter 2
Chapter 3
|
| Course Contents : | Chapter 1: Ethics and Ethical Behavior Learning Objectives The Concept of Ethics Reasoning and Dilemmas Chapter 1 Review Questions Chapter 2: AICPA Code of Professional Conduct Learning Objectives Code Structure Principles of Professional Conduct Ethical Decision-Making Conceptual Framework Rules of Conduct 1.100 - Integrity and Objectivity Rule 1.200 - Independence Rule What is Considered an Ethics Violation Chapter 2, Section 1 Review Questions 1.300 - General Standards Rule 1.400 - Acts Discreditable Rule 1.510 - Contingent Fees 1.520 - Commissions and Referral Fee 1.600 - Advertising and Other Forms of Solicitation Rule 1.700 - Confidential Information 1.800 - Form of Organization and Name AICPA Professional Ethics Division AICPA Ethics Violation Case Studies 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 - Subset of Rules and Statutes Glossary |
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