Ethics & Professional Conduct for Oregon CPAs - Learning Objectives

Upon successful completion of this course, participants will be able to:

• Chapter 1
• List the six guiding principles in the AICPA Code of Professional Conduct.
• Explain the difference between the principles and the rules.
• Discuss how to apply the rules to specific actions common to the CPA community.
  
• Chapter 2
• Discuss how rule interpretations apply to the rules themselves.
• Discuss the interpretations as they apply to your practice as a CPA.
• Discuss how you would apply the interpretations in a variety of specific circumstances.
• Describe the difference between principles, rules, and interpretations.
  
• Chapter 3
• Identify the Oregon Board of Accountancy Administrative Rules.
• Apply the Board rules to your practice situation.
• Chapter 4
• Discuss AICPA guidance for Management Accountants.
• Identify ethical guidance promulgated by the Institute of Management Accountants (IMA).
• Compare and contrast the guidance issued by IMA and the AICPA.