职业行为准则

十博中文 members are bound by three sets of ethics rulings:

  • 十博中文章程第十条;
  • Oregon 董事会 of Accountancy rules as codified in the Oregon Administrative Rules (OARs), 开始在 第801章,第30分部; 和,
  • 会计师协会 & 十博中文 members: the rules as codified in the 美国会计师协会(会计师协会)职业行为准则.


The 十博中文 Professional Conduct (Ethics) Committee encourages members to become familiar with the rules of each body.


Reminder when Researching an Ethical Question:

Professional st和ards, rules 和 codes of conduct are subject to frequent revisions. Information provided here is in summary form. Users of this Web resource are encouraged to check with the appropriate authority / authorities for the most current version of these requirements. Users must review the referenced material 和 any other pertinent references in order to obtain the additional information that may be needed to fully assess their situation.

The 会计师协会 issues interpretations of its professional conduct rulings throughout the year. The OARs also undergo frequent changes in response to regulatory 和 professional st和ards changes. 十博中文 members are responsible for researching the issues to ensure they are in compliance with all appropriate state 和 national ethics rulings 和 interpretations.

十博中文 规章制度, Article X - Code of 职业行为

All members of the Society shall abide by the Code of 职业行为 adopted by the American Institute of 注册会计师. All members that are licensed or doing business in Oregon shall also abide by the Code of Conduct adopted by 俄勒冈州会计委员会 as codified in the Oregon Administrative Rules. Members licensed or doing business in other states shall abide by the Code of Conduct adopted by that state's board of accountancy when doing business in that state.

In cases where the applicable codes set different st和ards on the same issue, members shall abide by the code that sets the most stringent st和ard so that the member will not be in violation of any applicable code of conduct.

View the Oregon Revised Statutes (ORS) 和 Administrative Rules (OARs)

美国会计师协会的在线职业行为准则 2014年12月15日生效. A 映射文档* is available in Appendix D of the Code to facilitate smooth transition of accessing new codification.

  • *This mapping document assists users in underst和ing where the content from the prior code appears in the revised code.
  • 点击这里 用于映射文档的excel版本.

美国会计师协会行为准则:

For more information 和 resources including a video which provides viewers with information on how the Code is developed, why its adoption is beneficial for practitioners 和 the significant role state board members play in the revision process, 访问: 美国会计师协会行为准则资源网页.

美国会计师协会(会计师协会)职业行为准则

The 会计师协会 和 NASBA have joined together to promote uniform adoption of the 美国会计师协会(会计师协会)职业行为准则. Uniformity of ethics 和 independence st和ards is necessary to facilitate compliance with the rules, 保护公众, 并促进良好的商业实践.

更多信息:

Prevention of ethical violations is the chief aim of the 十博中文 Professional Conduct (Ethics) Committee. 专业行为(道德)委员会, 俄勒冈州会计委员会, 和 the 美国会计师协会职业道德部 are available to assist members by providing guidance about professional st和ards. 然而, it is up to the individual member to determine the most appropriate course of action to take.

其他资源: 俄勒冈州税务局国内收入署.

如有疑问,请联系: