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Course Information

Course No: 393320

Course Name: Ethics for North Carolina

Field of Study: Regulatory Ethics

Course Description:

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. The AICPA Code of Professional Conduct and the North Carolina Administrative Code are reviewed.

Learning objectives: After completing this section, you should be able to:

Recognize ethical reasoning used by accountants.
Identify different principles and rules of the AICPA Code of Professional Conduct.
Identify the requirements for CPAs as highlighted in the North Carolina Rules of the Board of Accountancy.

Course Material: Online Material

Program level: Overview

Prerequisites: None

Advance preparation: None

Type of delivery method: QAS Self-study

Recommended CPE credits: 2.0

Final examination expiration date: The program participant will have one year from the date of purchase to complete the course and final examination.

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.