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Oregon: Professional Ethics for Oregon CPAs (Course Id 1811)

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Author : Joseph P Helstrom, CPA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score :
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1811

Description :

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.

Usage Rank : 0
Release : 2021
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 06-Apr-2021
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 - 1811

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

Course Learning Objectives

Upon completion of this course, you should be able to:
  • Define ethics from an overall and professional perspective
  • Describe the ethical standards contained in the Oregon Board of Accountancy Code of Professional Conduct
  • Describe the Oregon rules and statutes pertaining to the practice of public accountancy
Course Contents :

Chapter 1 - Professional Ethics for Oregon CPAs

Ethics Background

Morals

What is Ethics?

The Relationship of Morals and Ethics

Illustrative Examples of Ethics

Professional Ethics

Legal versus Ethical

Why Should We Study Professional Ethics?

Accounting Ethics

Ethical Core Foundations for CPAs

Review Question

Ethical Reasoning

Case Studies – Threats and Safeguards

Ethical Dilemmas

Public Expectations of the CPA’s Responsibility

Enron and Arthur Andersen

Motivations of Ethical Lapses

Review Question

The Role of the Oregon Board of Accountancy

The Oregon Board of Accountancy Code of Professional Conduct

801-030-005 (1) - Independence

AICPA Independence Rule

Review Questions

801-030-0005 (2) - Integrity and Objectivity

AICPA Integrity and Objectivity Rules

Case Study – Married Tax Clients Divorcing

Case Study – Year End Adjustments and Loan Covenants

Case Study – Bernard Madoff Investment Securities LLC

Case Study – Phar-Mor

801-030-005 (3) - Commission and Referral Fees

ORS 673.345 Payment or acceptance of commissions; contingent fees; referral fees; rules

801-030-0005 (3) - Contingent Fees

ORS 673.345 Payment or acceptance of commissions; contingent fees; referral fees; rules

The Oregon Board of Accountancy Frequently Asked Questions


Contingent Fee Case Study

801-030-0005 (5) - Improper use of CPA and PA designation

The Oregon Board of Accountancy Frequently Asked Questions

Review Questions

801-030-0010 - General and Technical Standards

AICPA General Standards Rule

Case Study – Audit Engagement with No Prior Experience

Case Study – Peer Review Discoveries

Case Study - Enron

801-030-0015 - Confidential Client Information

801-030-0020 - Other Responsibilities and Practices

Case Study - Failure to Report to the Board

Case Study - Advertising

The Oregon Board of Accountancy Frequently Asked Questions

801-030-0030 - Records

The Oregon Board of Accountancy Frequently Asked Questions

Case Study: Client Switching CPA Firms – Record Retention

801-030-0030 - Notification to Clients

Peer Review – The Oregon Board of Accountancy Frequently Asked Questions

Review Questions

Other Applicable Oregon Revised Statutes

673.015 Statement of public interest in regulating practice of accountancy.

673.153 Holders of licenses issued by other states; fees.

673.160 Registration of business organizations; exceptions; fees; rules.

The Oregon Board of Accountancy Frequently Asked Questions

673.220 Inactive status; conditions; rules; roster; fees.

673.320 Requirements for providing attestation services or compilation services or issuing report; exceptions; use of terms certified public accountant, public accountant, C.P.A. or P.A.; exceptions.

The Oregon Board of Accountancy Frequently Asked Questions

Oregon Board of Accountancy Disciplinary Actions

673.170 Disciplinary actions; grounds; investigations; costs; orders; rules.

673.185 Procedure for disciplinary actions and adoption of rules; continuing authority of board.

Review Question

The Oregon Board of Accountancy Recent Disciplinary Actions

Case # 18-003

Case # 18-022

Case # 19-032

Case # 18-024

Case # 17-047(b)

Case # 17-029

Glossary

CPE Regulatory Ethics Course: https://www.cpethink.com/oregon-cpa-ethics
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