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Course Details

Ethics and Accounting Fraud

Course Details: Open

Date: 6/13/2017

Time: 1:00 PM - 4:45 PM

Location: Bank of America Financial Center

121 SW Morrison

Portland, OR

Course Type: CPA Ethics

Credits: 4.00

Course Level: Update/Review

Instructor: James J. Jurinski

Audience: Discussion format with Ethics Cases. This course should appeal to all professionals interested in the issue of financial fraud including CPAs, Internal Auditors, and Certified Fraud Examiners.

Price: $125.00

 

Course covers professional ethics issues as they relate to accounting and tax fraud.

Description: Accounting fraud has become more common for both large and small companies. Despite compliance with GAAP and GAAS, corporations, managers and auditors are being sued when owners and third parties discover fraud.

This course, relevant for CPAs in business, industry, and public practice, considers fraud from an ethical perspective. The course examines fraud from several perspectives including why fraud is an ethical issue, and how to distinguish “creative accounting” from accounting fraud.

The course examines SAS No 99's fraud standard, common internal control weaknesses, and the AICPA's new risk-based analysis. The course details common schemes and scams involving cash, inventory, payroll, and fixed assets as well as manager, controller, tax preparer and auditor responsibility for failing to detect fraud.

The course format is discussion-based and lively: participants discuss and solve short ethics case studies that address why and how fraud is perpetrated, and discovered.  Ethical issues are presented in situations that local CPAs are most likely to encounter.

Instructor: Jim Jurinski, Attorney/CPA (Oregon and Washington).
Jim is Of Counsel to the law firm Draneas & Huglin, P.C., a law firm focusing on wills, trusts, tax issues, and general business matters. Jim co-authored Tax and Financial Planning For The Closely Held Family Business, published by American Law Institute-American Bar Association. more»

* CPE Credit:
New Oregon CPE Ethics Rule Changes:
The Oregon Board of Accountancy recently changed its CPE Ethics rules including hours and which courses it will accept for credit.
1. Active licensees in Oregon are now required to report 4 hours of CPE in professional conduct and ethics EVERY RENEWAL PERIOD.
2. Which ethics courses qualify now depends on whether you have been a CPA for a number of years, or whether you are renewing your license for the first time. 
Oregon CPAs renewing their licenses for the first time must take an ethics course pre-approved by the Oregon Board of Accountancy. BrownBagCPE’s Professional Conduct and Ethics for Oregon CPAs is a pre-approved course. 
All other Oregon CPAs renewing a license may now take any ethics course that meets the Oregon Board of Accountancy requirements for general cpe courses.

Oregon Licensees: Oregon CPAs, other than those renewing for the first time, may claim either 4 hours Ethics credits or 4 hours for Technical CPE credits for Ethics and Accounting Fraud. Oregon CPAs renewing for the first time may only claim 4 Technical CPE credits.

Washington Licensees: Washington CPAs may claim 4 Technical CPE credits for Ethics In Tax Practice.

Credit also varies by profession. Please see our page on Professional CPE Requirements.

Approval: Oregon-licensed CPAs can earn 4 hours of Oregon CPA ethics credits for this course. However, if this is your first Oregon license renewal, no ethics credit is allowed. Washington CPAs receive 4 hours of Technical CPE credits.