Review of Ethics Issues for North Carolina CPAs (NCAE)

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the North Carolina State Board of Certified Public Accountant Examiners requirement that as part of the annual license renewal process, all active North Carolina CPAs are required to complete two contact hours of regulatory or behavioral professional ethics and conduct offered by a continuing professional education sponsor registered with the National Association of State Boards of Accountancy. The course examines the rules pertaining to professional ethics and conduct for North Carolina CPAs engaged in the public practice of accountancy found in Chapter 93, Certified Public Accountants, of the North Carolina General Statutes, and in Title 21, Occupational Licensing Boards and Commissions, of the North Carolina Administrative Code, specifically, Chapter 08, Certified Public Accountant Examiners, and in particular Subchapter 08N, Professional Ethics and Conduct. The primary objective of the course is to increase the professional competency of North Carolina CPAs in the area of professional ethics and conduct.