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Author: |
Joseph P Helstrom, CPA |
Course Length: |
Pages: 26 ||| Word Count: 13,097 ||| Review Questions: 6 ||| Final Exam Questions: 10 |
CPE Credits: |
2.0 |
IRS Credits: |
0 |
Price: |
$19.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course meets the South Carolina requirement of at least two hours of behavioral or regulatory ethics annually, presented in a question and answer format.
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Frequently Asked Questions: |
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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. |
Usage Rank: |
27692 |
Release: |
2024 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: South Carolina CPA Ethics Requirement
Internal: CPE Ethics by State For CPAs
External: AICPA Code of Professional Conduct - full text and rules (including Acts Discreditable Rule)
External: South Carolina Legislature
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
16-Jun-2026 |
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. |
Keywords: |
South Carolina: South Carolina Regulatory Ethics - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives Upon completion of this course, you should be able to:
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Course Contents: |
Chapter 1 - South Carolina Regulatory Ethics Course Learning Objectives Course Overview Licensure and Registration of CPAs in South Carolina Who can use the CPA credential? Emeritus Status What can cause a CPA license to be suspended or revoked? Who can perform attest services? If I’m a CPA in another state, can I work in South Carolina? What are the CPE requirements to renew my license? What are the requirements for a CPA firm located in South Carolina? What are the requirements for a CPA firm located outside of South Carolina? When am I required to enroll in peer review? Review Questions Ethical and Regulatory Requirements of CPAs in South Carolina What are the professional standards applicable to CPAs in South Carolina? AICPA Code of Professional Conduct - 1.400.001 Acts Discreditable Rule Failure to file a tax return or to pay a tax liability Case Study: Busy Season was too Busy – Failure to File Tax return Negligence in the preparation of financial statements or records Failure to follow government auditing standards and GAAS Disclosure of confidential information False, misleading or deceptive acts in promoting or marketing professional services Improper retention of client records when requested by the client What is my responsibility for working papers, client provided records and other client records? Case Study: Client Switching CPA Firms – Record Retention When can I divulge client confidential information? What are acceptable firm names? Case Study: Audit Experts Group - Name Requirements Review Questions Glossary |
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