New Regulations! Effective February 1, 2012, North Carolina CPAs are required to complete 2 hours of regulatory ethics for their license renewal. This course fulfills the two-hour ethics requirement mandated by the Board of Accountancy. It discusses the AICPA’s Code of Conduct, which Boards of Accountancy generally require their licensees to abide by even when not a member of the AICPA. The Code of Conduct was promulgated by the AICPA to give guidance and prescribe ethical conduct parameters for all CPAs, regardless of career path. This course also discusses the topic of independence, as promulgated by both the AICPA and the SEC/PCAOB.
This course is valid for renewal purposes for North Carolina CPAs only. This course is not the Accountancy Law course required by 21 NCAC 08F.0504 and does not qualify one to obtain an original or reciprocal certificate. The Accountancy Law course required for certification is an 8-hour course and should not be confused with this two hour ethics course that is required for license renewal. If you have any questions, please contact the CPA Board staff.
Recommended CPE Credit: 2 Hours
Course Prerequisite: None
Course Level: Basic
Field of Study: Regulatory Ethics
Format: Downloadable PDF