North Carolina Professional EthicsCode: 25-EPAM

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Course Details

38 pages


Course Description: 

This 1-hour course is designed to meet the 1-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.  Case studies and example disciplinary actions are utilized to emphasize material.

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 

Level: Overview

NASBA Category: Regulatory Ethics

Recommended CPE: 1 Hours

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