Real-World Ethics for Oregon CPAs is designed to meet the ethical requirements of the Oregon State Board of Accountancy. This course covers selected sections from the Oregon Revised Statutes that pertain to accountants, tax consultants, and preparers including requirements for providing attestation services or compilation services, rules for commissions and contingent fees, civil penalties, and criminal penalties. The material also covers procedural rules; fees, applications, requirements, and procedures; code of professional conduct, continuing professional education, and peer review requirements as found in the Oregon Administrative Rules. Notes interspersed throughout the course provide additional clarification, and case law references provide valuable insight into Board rulings for violations as well as applicable penalties.
Approved by the Oregon Board of Accountancy.
Upon successful completion of this course, participants will be able to:
- Note the rules and regulations to obtain and renew licensure in the state of Oregon
- Specify deadlines for permits to practice public accountancy in Oregon
- Identify ownership and fee requirements for registration of a business organization, noting acceptable firm services
- Note the practice of accountancy requirements for attestation or compilation services, use of terms or titles, allowable statements, payment or acceptance of fees, injunctions, and disclosures
- Identify deadlines and procedures involved in disciplinary action by the Board
- Note the requirements and conditions for inactive status
- Recognize the fees and penalties that can be levied by the Board
- Specify the membership makeup of the Oregon Board of Public Accountancy, noting applicable procedural rules relating to professional standards, complaints, confidentiality, and hearings
- Recognize the code of conduct, standards, responsibilities to clients, and other responsibilities and practices applicable to CPAs practicing in the state of Oregon
- Identify continuing education and peer review requirements
Table of Contents
Real-World Ethics for Oregon CPAs
Real-World Ethics for Oregon CPAs
Oregon Revised Statutes
Chapter 673 — Accountants; Tax Consultants and Preparers
673.015 Statement of public interest in regulating practice of accountancy.
673.040 Eligibility for certificate of certified public accountant; experience requirement; issuance of certificate to licensee from other state or country; fee; rules.
673.138 Liability of persons operating in certain registered business organization.
673.150 Permits to engage in practice of public accountancy; permit renewals; fees; rules.
673.160 Registration of business organizations; exceptions; fees; rules.
673.170 Disciplinary actions; grounds; investigations; costs.
673.175 Review of statement or report prepared by accountant required by consent agreement; liability of accountant performing review.
673.185 Procedure for disciplinary actions and adoption of rules; continuing authority of Board.
673.210 Reissuance of revoked or suspended licenses.
673.220 Inactive status; conditions; rules; roster; fees.
Practice of Accountancy
673.320 Requirements for providing attestation or compilation services or issuing report; exceptions; use of terms certified public accountant, public accountant, C.P.A. or P.A.; exceptions.
673.325 Statement allowed without permit or authorization.
673.345 Payment or acceptance of commissions; contingent fees; referral fees; rules.
673.385 Disclosure of client information prohibited; exceptions.
673.400 Civil penalties.
Oregon Board of Accountancy
673.410 Oregon Board of Accountancy; confirmation; qualifications; enforcement authority.
673.455 Peer Review Oversight Committee; alternative peer review programs; review of persons and business organizations performing attestation or compilation services.
673.457 Review by alternative peer review program; right of Oregon Board of Accountancy to conduct review.
673.990 Criminal penalties.
Oregon Administrative Rules
Division 1 Procedural Rules
801-001-0035 Professional Standards
801-001-0040 Procedure for Complaints
801-001-0045 Confidentiality of Complaints Received
801-001-0055 Requesting a Hearing; Stating Claims and Defenses
Division 10 Fees, Applications, Requirements, Procedures, and P.C.’s
801-010-0010 Fees, Civil Penalties and Cost Recovery (effective 10/1/2015)
801-010-0040 CPA and PA Licenses Remain Property of the Board
801-010-0075 Public Accountants Applying for Certificate of Public Accountancy
801-010-0100 Public Accountant Licenses
801-010-0110 Renewal of License
801-010-0115 Resignation of Licensee
801-010-0120 Inactive Status
801-010-0130 Restoration to Active Status
801-010-0170 Publication of Disciplinary Action
801-010-0340 Non-CPA and Non-PA Ownership of Business Organizations
Division 30 Code of Professional Conduct
Codes of Conduct
801-030-0005 Independence, Integrity, and Objectivity
801-030-0010 General and Technical Standards
801-030-0015 Responsibilities to Clients
801-030-0020 Other Responsibilities and Practices
Division 40 Continuing Professional Education
801-040-0010 Basic Requirements
801-040-0020 Controls and Reporting
801-040-0030 Programs that Qualify for CPE Credit
801-040-0040 Acceptable Subject Matter
801-040-0050 Credit Allowed and Evidence of Completion
801-040-0090 Reinstatement Requirements: Lapsed, Suspended, or Inactive to Active Status
801-040-0100 New Licenses
801-040-0160 Failure to Comply
Division 50 Peer Review
801-050-0020 Peer Review Enrollment and Participation in Peer Review Program
801-050-0030 Peer Review Oversight Program
801-050-0035 Peer Review Oversight Committee Responsibilities
801-050-0040 Reporting Requirements
801-050-0065 Document Retention
801-050-0080 Minimum Standards for Peer Review Programs
Review Question Answers and Rationales
Appendix - State of Oregon Information Page
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