Accountant Ethics for North Carolina

4 Credits: Regulatory Ethics


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Accountant Ethics for North Carolina

Course Level
CPE Credits

4 Credits: Regulatory Ethics

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.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

  • 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.
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Course Specifics

Course ID
Revision Date
February 8, 2024

There are no prerequisites.

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …