Ethics for Oregon CPAs

Authored by CCH Tax Law Editors, Tom Coghlan
About this Course
Topics covered include: Ethics and Ethical Reasoning; AICPA Code of Professional Conduct; Rules of Oregon's Revised Statutes - Chapter 673; Oregon CPE Requirements - Division 40. Upon completing this course, you should be able to: Recognize ethical reasoning used by accountants; Identify different principles and rules of the AICPA Code of Professional Conduct; Identify different principles and rules of the AICPA Code of Professional Conduct Identify independence and objectivity issues; Identify different principles and rules of the AICPA Code of Professional Conduct Identify independence and objectivity issues Recognize ethical standards and violations; Differentiate which sections of the AICPA Code of Professional Conduct Code applies to CPA's; Recognize the ethical principles outlined in the Code covering the professional responsibilities of CPAs; Identify how to uphold professional standards of integrity as a CPA; Recognize the principle of due care and who is responsible for competency; Identify threats to your independence of conducting business; Recognize ethical practices to referring clients; Differentiate enforcement by the Oregon Board of Accountancy through the use of civil penalties; Differentiate enforcement by the Oregon Board of Accountancy through the use of civil penalties Describe the criteria that must be met to apply for an Oregon licensed CPA; Describe the criteria for a business organization practicing public accountancy in Oregon; Describe the criteria for a business organization practicing public accountancy in Oregon Identify disciplinary actions for violation of the Code; Recognize the allowed number of hours to carry forward for an accumulation of more than the required number of CPE hours; Recognize the allowed number of hours to carry forward for an accumulation of more than the required number of CPE hours Differentiate the accepted company board of directors a CPA in public practice may serve on; Recognize the allowed number of hours to carry forward for an accumulation of more than the required number of CPE hours; Differentiate the accepted company board of directors a CPA in public practice may serve on Identify true statements applied to the AICPA Code of Professional Conduct; Recognize the six nonbinding ethical principles underlying the AICPA Code of Professional Conduct; Identify perspectives you would apply in order to best serve the interests of you, your client, and profession; Identify perspectives you would apply in order to best serve the interests of you, your client, and profession Recognize what to observe in order to maintain your professional integrity as a CPA; Identify perspectives you would apply in order to best serve the interests of you, your client, and profession Recognize what to observe in order to maintain your professional integrity as a CPA Describe the principles of objectivity and independence; Identify how to handle an engagement that is beyond your expertise according to the professional ethics requirements; Identify how to handle an engagement that is beyond your expertise according to the professional ethics requirements Recognize the rules that apply to handling a client engagement to prepare financial statements; Identify how to handle an engagement that is beyond your expertise according to the professional ethics requirements Recognize the rules that apply to handling a client engagement to prepare financial statements Differentiate discreditable acts to the accounting profession; Identify which circumstances a contingent fee violates the Code of Professional Conduct for public accountants; Identify which circumstances a contingent fee violates the Code of Professional Conduct for public accountants Recognize how to handle confidential client information; Describe proper firm designation of 'Members of the American Institute of Certified Public Accountants'; Recognize the designations required to have when offering assurances as to the reliability of financial statements; Recognize the designations required to have when offering assurances as to the reliability of financial statements Identify how many hours are required to be licensed as a certified public accountant; Recognize the designations required to have when offering assurances as to the reliability of financial statements Identify how many hours are required to be licensed as a certified public accountant Recognize the requirements for renewing your CPA license.
$ 24.00
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NASBA Field of Study
Regulatory Ethics
Level
Overview
CPE Credits
4.0
Prerequisites
None
Last Updated
04/30/2018
13727