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 (22 ratings)


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
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: 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 .
Instructor for this course
Course Syllabus
AICPA Ethics Foundation
  Introduction to the Ethics Foundation Course7:29
  Ethics and The CPA Profession5:56
  Moral Development3:58
  The Power of Organizations7:14
  Your Personal Code of Ethics6:03
  AICPA Code of Conduct7:50
  AICPA Code of Conduct for Public Practice12:51
  Other Codes of Conduct3:20
  Ethical Failures14:04
  AICPA Independence Dilemmas5:35
  AICPA Conclusion2:51
Oregon-Specific Ethics
  Introduction to Oregon Professional Conduct and Ethics3:47
  801-010-0040 Fees, Applications, Requirements, Procedures, and P.C.'s5:28
  801-030-0005 Independence, Integrity, Objectivity10:21
  801-030-0010 General and Technical Standards4:05
  801-030-0015 Responsibilities to Clients20:24
  Oregon Revised Statutes Chapter 67313:18
  673.160 Registration of business organizations7:35
  673.165 Continuing education12:40
  673.370 Acts constituting prima facie evidence that the person is authorized to use CPA/PA9:59
  Case Studies7:50
  Ethics Foundation Course1:23:07
  Oregon Professional Conduct and Ethics1:35:27
  Slides: AICPA Ethics FoundationPDF
  AICPA Ethics Foundation Glossary/IndexPDF
  Slides: Oregon Professional Conduct and EthicsPDF
  Oregon Professional Conduct and Ethics Glossary/IndexPDF