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*This course is in the process of being updated and will be available shortly.* 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. 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.

Learning Objectives

  • Identify sources of ethical guidance, including rules promulgated by the AICPA Code Of Conduct, state boards of accountancy, SEC, Sarbanes-Oxley Act, and PCAOB.
  • Explore ethical lapses in business and in the accounting profession.
  • Recognize how to apply models of ethical analysis and decision making to identify the impact of various approaches to moral reasoning on moral behavior in accounting and business.
  • Identify the requirements of the Oregon Administrative Rules (OAR), Chapter 801 Division 30: Code of Professional Conduct.
  • Recognize continuing professional education (CPE) requirements as stated in Division 40: Continuing Professional Education.
  • Explore recent case studies pertaining to Oregon professional responsibility.
Last updated/reviewed: October 4, 2018


Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
AICPA Ethics Foundation
  4:36Introduction to the Ethics Foundation Course
  4:31Ethics and The CPA Profession
  4:13Moral Development
  5:40The Power of Organizations
  5:50Your Personal Code of Ethics
  6:47AICPA Code of Conduct
  8:09AICPA Code of Conduct Continued
  2:32AICPA Code of Conduct Continued
  3:50Other Codes of Conduct
  14:32Ethical Failures
  7:54AICPA Independence Dilemmas
  4:39AICPA Conclusion
Oregon-Specific Ethics
  13:32Introduction to Oregon Ethics Code
  5:20General and Technical Standards
  6:52Responsibilities to Clients
  16:00Other Responsibilities and Practices
  14:01Oregon Revised Statutes Chapter 673
  7:51Registration of Business Organizations and Continuing Education
  11:10ORS Chapters 673.175, 673.210, 673.220, 673.310, 673.320, & 675.325
  9:51ORS Chapter 673: 370, 380, 385, 390, 400, 415, 425, 440, 455, 457, 465, & 990
  1:19:14Ethics Foundation Course
  1:24:37Oregon Ethics Code
  PDFSlides: AICPA Ethics Foundation
  PDFAICPA Ethics Foundation Glossary/Index
  PDFSlides: Oregon Professional Conduct and Ethics
  PDFOregon Professional Conduct and Ethics Glossary/Index