Course Description:

This 1-hour course is designed to meet the 1-hour Ethics CPE requirement for North Carolina CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession.  The contents of the North Carolina Administrative Code, Title 21, Subchapter 08N – Professional Ethics and Conduct, are covered.  Case studies and example disciplinary actions are utilized to emphasize material.

 Learning Objectives

Upon completion of this course, you should be able to:

          •      Define ethics from an overall and professional perspective

          •      Describe the rules of professional ethics and conduct contained in the North Carolina Administrative Code, Title 21, Subchapter 08N

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  1 Hour

Revision Date:  10/24/2024

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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