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North Carolina: North Carolina Professional Ethics (Course Id 1367)

Updated / QAS / Registry   Add to Cart 
Author : Joseph P Helstrom, CPA
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $19.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1367

Description :


This 2-hour course is designed to meet the 2-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.    The AICPA Code of Professional Conduct is also covered.  Case studies are utilized to emphasize material. 

Usage Rank : 0
Release : 2020
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 01-Feb-2020
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 1367

Keywords : Regulatory Ethics, North Carolina, North Carolina, Professional Ethics, cpe, cpa, online course
Learning Objectives :

Course 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
  • Describe the ethical standards contained in the AICPA Code of Professional Conduct
Course Contents :

Chapter 1 - North Carolina Professional Ethics

Ethics Background


What is Ethics?

The Relationship of Morals and Ethics

Professional Ethics

Legal versus Ethical

Why Should We Study Professional Ethics?

Accounting Ethics

Ethical Core Foundations for CPAs

Ethical Dilemmas

Review Question

North Carolina Administrative Code – Subchapter 08N

SECTION .0100 – Scope and Applicability

21 NCAC 08N .0101 Scope of these Rules  (effective 02/01/2016)

21 NCAC 08N .0102 Applicability and Organization of Rules (effective 02/01/2016)

21 NCAC 08N .0103 Responsibility for Compliance by Others (effective 02/01/2016)

Section .0200 – Rules Applicable to All CPAs

21 NCAC 08N .0201 Integrity (effective 02/01/2016)

21 NCAC 08N .0202 Deceptive Conduct Prohibited (effective 02/01/2016)

21 NCAC 08N .0203 Discreditable Conduct Prohibited (amended 05/01/2017)

21 NCAC 08N .0204 Discipline by Federal and State Authorities (effective 02/01/2016)

21 NCAC 08N .0205 Confidentiality (effective 02/01/2016)

21 NCAC 08N .0206 Cooperation with Board Inquiry (effective 02/01/2016)

21 NCAC 08N .0207 Violation of Tax Laws (effective 02/01/2016)

21 NCAC 08N .0208 Reporting Convictions, Judgments, and Disciplinary Actions (amended 05/01/2017)

21 NCAC 08N .0209 Accounting Principles (effective 02/01/2016)

21 NCAC 08N .0211 Responsibilities in Tax Practice (effective 02/01/2016)

21 NCAC 08N .0212 Competence (effective 02/01/2016)

21 NCAC 08N .0213 Other Rules (effective 02/01/2016)

21 NCAC 08N .0214 Outsourcing to Third-Party Service Providers (effective 02/01/2016)

21 NCAC 08N .0215 International Financial Accounting Standards (effective 02/01/2016)

Section .0300 – Rules Applicable to all CPAs Who Use the CPA Title in Offering or Rendering Products or Services to Clients

21 NCAC 08N .0301 Professional Judgment (effective 02/01/2016)

21 NCAC 08N .0302 Forms of Practice (effective 02/01/2016)

21 NCAC 08N .0303 Objectivity and Conflicts of Interest (effective 02/01/2016)

21 NCAC 08N .0304 Consulting Services Standards (effective 02/01/2016)

21 NCAC 08N .0305 Retention of Client Records (amended 05/01/2017)

21 NCAC 08N .0306 Advertising or Others Forms of Solicitation (effective 02/01/2016)

21 NCAC 08N .0307 CPA Firm Names (effective 02/01/2016)

21 NCAC 08N .0308 Valuation Services Standards (effective 02/01/2016)

21 NCAC 08N .0309  Personal Financial Planning Services (effective 02/01/2016)

Section .0400 – Rules Applicable to CPAs Performing Attest Services

21 NCAC 08N .0401 Public Reliance (effective 02/01/2016)

21 NCAC 08N .0402 Independence (effective 02/01/2016)

21 NCAC 08N .0403 Auditing Standards (effective 02/01/2016)

21 NCAC 08N .0404 Accounting and Review Services Standards (effective 02/01/2016)

21 NCAC 08N .0405 Governmental Accounting Standards (effective 02/01/2016)

21 NCAC 08N .0406  Attestation Standards (effective 02/01/2016)

21 NCAC 08N .0408 Peer Review Standards (effective 02/01/2016)

21 NCAC 08N .0409 Government Auditing Standards (effective 02/01/2016)

21 NCAC 08N .0410 International Standards on Auditing (effective 02/01/2016)

Case Studies

Contingent Fees

Competence and Advertising

Return of client provided records

Review Questions

The AICPA Code of Professional Conduct

Use of the AICPA Code of Professional Conduct by the North Carolina Association of CPAs

About the Code

Part 1 – Members in Public Practice

Rule 1.100 Integrity and Objectivity

1.130 Preparing and Reporting Information

1.200 - Independence

Rule 1.300—General Standards Rule

1.310 Compliance with Standards Rule

1.320 Accounting Principles Rule

1.400.001 Acts Discreditable Rule

1.510.001 — Contingent Fees Rule

1.520.001—Commissions and referral fees Rule

1.600.001 —Advertising and other forms of solicitation

1.700.001— Confidential client information rule

1.800.001—Form of organization and name rule

Review Questions


CPE Regulatory Ethics Course: https://www.cpethink.com/north-carolina-cpa-ethics
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