Course Description:

This 2-hour course is designed to meet the South Carolina requirement of at least two hours of behavioral or regulatory ethics annually.  The applicable laws and rules promulgated under South Carolina Statutes, Title 40, Chapter 2, Accountants and Code of Regulations, Chapter 1, Board of Accountancy are cited in a question and answer format.  Frequently asked questions and case studies are utilized throughout the course to emphasize material.

Learning Objectives:

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

·       Describe the laws contained in Title 40, Chapter 2 of the South Carolina Statutes

·       Describe the regulations contained in South Carolina Code of Regulations, Chapter 1, Board of Accountancy

Prerequisites: None

Level: Overview

NASBA Category: Regulatory Ethics

Recommended CPE:  2 Hours   

Revision Date: 1/14/2022

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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