Instructor for this course

Please note that this is a "text-based", not a "video-based" course. The materials are downloaded by the user, read and absorbed, and then the user takes the review and final assessment online at Illumeo as usual, where, once passed, all CPE is tracked and kept for long-term reference.

This 4-hour course is designed to meet the 4-hour Oregon Specific 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.

Review Questions and Final Exam are completed under section "Review and Test".

Learning Objectives

  • Identify and define ethics from an overall and professional perspective.
  • Discover and describe the ethical standards contained in the Oregon Board of Accountancy Code of Professional Conduct.
  • Discover and describe the Oregon rules and statutes pertaining to the practice of public accountancy.
Last updated/reviewed: June 16, 2021

5 Reviews (9 ratings)Reviews

Anonymous Author
The AICPA independence rule broadly states that a CPA must be independent of a client in both fact and appearance during the course of a professional attest engagement. Both actual and apparent conflicts of interest must be avoided so that there is no question that an objective examination of the financial statements has been performed and that they may be relied upon. Independence is required for Audit engagements and Review engagements
Member's Profile
Examples could have been more numerous and more in-depth. Just quoting the regulations and statutes doesn't teach much.
Anonymous Author
Excellent course. I like the fact that I was able to download the course material and take my time to study it.
Anonymous Author
I really enjoyed the case studies, and discussion points. It brings dry regulatory matters into real life.
Anonymous Author
The case studies in the material are appropriate and informative.


Course Complexity: Foundational

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
  PDFProfessional Ethics for Oregon CPAs (Text Based Course)