Accountant Ethics for North Carolina (CPE Course)

CPE Credit: 4 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $40

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Course Description
The Accountant Ethics for North Carolina course explores the AICPA Code of Professional Conduct and the North Carolina State Board of Certified Public Accountant Examiners rules and regulations. The course includes the applicable portions of Section 93 of the North Carolina General Statutes, as well as the Board’s Rules of Professional Ethics and Conduct. Examples are used throughout the course materials to illustrate various ethics and regulatory concepts.

Author: Steven Bragg

Course Number: ET1051

Learning Objectives

  • Describe the different principles contained within the AICPA Code of Professional Conduct.

  • Specify the different types of harassment.

  • Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.

  • Explain the accountant’s obligations related to the release of confidential information.

  • Specify the policies that may apply to the release of confidential information.

  • Identify the characteristics of false or misleading promotional efforts.

  • Describe the obligations of the accountant in relation to the delivery of records to a client.

  • Specify the obligations of the accountant in regard to conflicts of interest.

  • Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.

  • Specify the qualifiers needed to be licensed as a CPA in North Carolina.

  • Recall the requirements for a CPA outside of North Carolina, who wants to provide services in the state.

  • Recall the civil penalties that the Board is allowed to levy.

  • Cite the components of the Board’s Integrity Rule and Competence Rule.

  • Identify the various acts considered to be discreditable to the profession.

  • Specify the number of days allowed for a CPA to notify the Board of various changes, and of the types of conditions requiring notification.

  • Identify the situations in which a CPA’s work products can be withheld from a client.

  • State the disclosure rules for a CPA firm that wants to perform professional services via the Internet.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Regulatory Ethics

Prerequisites: None

Advance Preparation: None

Latest Review Date: December 2023

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

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AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.