Instructor for this course

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.

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: May 13, 2022

8 Reviews (21 ratings)Reviews

Anonymous Author
The first half of this course was interesting and held my interest. The instructor did warn the second half would only be appreciated by those interested in regulations. It was very dry.
Anonymous Author
This was a great course on Ethics. I like that it contained real world examples which makes the content more relatable.
Anonymous Author
This course was adequate and sufficient. The course covered all of the information required for credit.
Anonymous Author
Oregon is not pronounced OR- E- GUN. The presenter seemed to be reading this section.
Member's Profile
Good Information, easy to follow and speaker is engaging and interesting.
Member's Profile
Good course and didactic.Covered the main topics. No further comments
Anonymous Author
Member's Profile
There are no full texts for AICPA and Oregon rules.


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
  7:29Introduction to the Ethics Foundation Course
  5:56Ethics and The CPA Profession
  3:58Moral Development
  7:14The Power of Organizations
  6:03Your Personal Code of Ethics
  7:50AICPA Code of Conduct
  12:51AICPA Code of Conduct for Public Practice
  3:20Other Codes of Conduct
  14:04Ethical Failures
  5:35AICPA Independence Dilemmas
  2:51AICPA Conclusion
Oregon-Specific Ethics
  3:47Introduction to Oregon Professional Conduct and Ethics
  5:28801-010-0040 Fees, Applications, Requirements, Procedures, and P.C.'s
  10:21801-030-0005 Independence, Integrity, Objectivity
  4:05801-030-0010 General and Technical Standards
  20:24801-030-0015 Responsibilities to Clients
  13:18Oregon Revised Statutes Chapter 673
  7:35673.160 Registration of business organizations
  12:40673.165 Continuing education
  9:59673.370 Acts constituting prima facie evidence that the person is authorized to use CPA/PA
  7:50Case Studies
  1:23:07Ethics Foundation Course
  1:35:27Oregon Professional Conduct and Ethics
  PDFSlides: AICPA Ethics Foundation
  PDFAICPA Ethics Foundation Glossary/Index
  PDFSlides: Oregon Professional Conduct and Ethics
  PDFOregon Professional Conduct and Ethics Glossary/Index