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Course Information
Course No:
3933
Course Name:
Ethics for North Carolina
Field of Study:
Regulatory Ethics
Course Material:
Online Material
Program outline:
This is an ethics course for North Carolina covering standards of professional conduct and business
practices adhered to by accountants such as CPAs in order to enhance their profession and maximize
idealism, justice and fairness when dealing with the public, clients and other members of their profession.
It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The
Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s
responsibilities are summarized. Also included are some cases of AICPA ethics violations.
Learning objectives:
- Identify the characteristics of ethics.
- Recognize ethical reasoning used by accountants.
- Differentiate between rulings and principles of the AICPA’ Code of Professional Conduct.
- Identify the six principles and list the eleven rules of the AICPA Code of Professional Conduct.
- Recognize ethics rulings on independence.
- Resolve ethical dilemmas using the threats and safeguards approach, a conceptual framework.
- Recognize the key features of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence.
- Identify consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002.
- Identify the requirements of accountants as highlighted in the North Carolina Rules of the Board of Accountancy.
Program level:
Basic
Prerequisites:
None
Advance preparation:
None
Type of delivery method:
Self-study
Recommended CPE credits in Regulatory Ethics:
4
Final examination expiration date:
The program participant will have one year from the date of purchase to complete the course and final examination.
Registration information:
To register go to https://www.webcpe.net/registration-new1.php to establish your user ID.
Refund/cancellation policy:
Go to https://www.webcpe.net/policies.php to see our refund/cancellation policy.
Complaint resolution policy:
Go to https://www.webcpe.net/policies.php to see our complaint resolution policy.
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Web CPE 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 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.
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