Oregon Professional Conduct and Ethics

Part 1: AICPA Ethics Foundation – The objective of this course is to provide a framework for CPA’s to have guidance on ethical reasoning, professional values, and attitudes for exercising professional skepticism and other behavior that is in the best interest of the public and profession. This course covers several topics including an introduction to ethical concepts, the psychology of moral development, public expectations of CPA responsibilities, and ethical dilemmas. We also look to explain the historical relationship between the accounting profession, business, and government. Illumeo General Ethics

Part 2: Oregon Specific Ethics – This course covers the requisite Oregon Statutes and Code of Professional Conduct, plus an overview of recent case studies pertaining to Board rules that an Oregon CPA should know. This course is required for Oregon licensees renewing for the first time.