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| Author : | Joseph P Helstrom, CPA |
| Course Length : | Pages: 52 ||| Word Count: 33,775 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $39.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 1954 |
| Description : | This 4-hour course is designed to meet the 4-hour 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 : | 28571 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Oregon-specific Ethics
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 28-Jun-2024 |
| 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 - NASBA Registry - 1954 |
| Keywords : | Regulatory Ethics, Oregon, Professional, Ethics, Oregon, CPAs, 2024, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives Upon completion of this course, you should be able to:
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| 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 (4) - 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 801-030-0040 - Notification to Clients Peer Review – The Oregon Board of Accountancy Web Page 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 Overview of CPE Changes in effect October 1, 2023 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 # 20-031, 20-032, 20-033, 20-034 Case # 19-037 Case # 18-003 Case # 18-022 Case # 19-032 Case # 18-024 Case # 17-047(b) Case # 17-029 Glossary |
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Texas: Ethics and Professional Conduct for Texas CPAs (TSBoA Approved) (4 Hrs)