Oregon Ethics For CPAs
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Course Description:
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This is an ethics course for Oregon CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients, and other members of their profession. It also presents an approach -- the threats and safeguards approach -- to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations. Chapter 3 covers the specific Oregon Statutes, Rules, and Code of Professional Conduct. An overview of recent case studies pertaining to Board rules is included in the Appendix.
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Learning Objectives:
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Upon successful completion of this course, participants will be able to:
· Define ethics.
· Differentiate between amoral and ethical values.
· List and characterize two systems of
ethics. · Differentiate between legal versus ethical
codes. · Discuss ethical reasoning used by
accountants. · Illustrate ethical dilemmas encountered
by accountants. |
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