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| Author : | Joseph P Helstrom, CPA |
| Course Length : | Pages: 23 ||| Word Count: 10,736 ||| Review Questions: 3 ||| Final Exam Questions: 5 |
| CPE Credits : | 1.0 |
| IRS Credits : | 0 |
| Price : | $14.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 1790 |
| 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. |
| Usage Rank : | 90811 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
North Carolina State Ethics Commission
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 17-Sep-2024 |
| 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 - Text - NASBA Registry - 1790 |
| Keywords : | Regulatory Ethics, North Carolina, Professional, Ethics, v14, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives Upon completion of this course, you should be able to:
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| Course Contents : | Chapter 1 - North Carolina Professional Ethics Ethics Background Morals 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) Example Disciplinary Action Section .0200 – Rules Applicable to All CPAs 21 NCAC 08N .0201 Integrity (effective 02/01/2016) Example Disciplinary Action 21 NCAC 08N .0202 Deceptive Conduct Prohibited (effective 02/01/2016) Example Disciplinary Action 21 NCAC 08N .0203 Discreditable Conduct Prohibited (amended 05/01/2017) Example Disciplinary Action 21 NCAC 08N .0204 Discipline by Federal and State Authorities (effective 02/01/2016) 21 NCAC 08N .0205 Confidentiality (effective 09/01/2023) 21 NCAC 08N .0206 Cooperation with Board Inquiry (effective 02/01/2016) Example Disciplinary Action 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 09/01/2023) 21 NCAC 08N .0211 Responsibilities in Tax Practice (effective 09/01/2023) 21 NCAC 08N .0212 Competence (effective 02/01/2016) Example Disciplinary Action 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 09/01/2023) 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) Example Disciplinary Action 21 NCAC 08N .0304 Consulting Services Standards (effective 09/01/2023) 21 NCAC 08N .0305 Retention of Client Records (amended 09/01/2023) Example Disciplinary Action 21 NCAC 08N .0306 Advertising or Others Forms of Solicitation (effective 02/01/2016) 21 NCAC 08N .0307 CPA Firm Names (effective 09/01/2023) 21 NCAC 08N .0308 Valuation Services Standards (effective 09/01/2023) 21 NCAC 08N .0309 Personal Financial Planning Services (effective 09/01/2023) 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 09/01/2023) Example Disciplinary Action 21 NCAC 08N .0404 Accounting and Review Services Standards (effective 09/01/2023) 21 NCAC 08N .0405 Governmental Accounting Standards (effective 09/01/2023) 21 NCAC 08N .0406 Attestation Standards (effective 09/01/2023) 21 NCAC 08N .0408 Peer Review Standards (effective 02/01/2016) 21 NCAC 08N .0409 Government Auditing Standards (effective 09/01/2023) 21 NCAC 08N .0410 International Standards on Auditing (effective 09/01/2023) 21 NCAC 08N .0411 Audits Subject to the Single Audit Act (effective 09/01/2023) 21 NCAC 08N .0412 Forensic Services (effective 09/01/2023) Case Studies Contingent Fees Competence and Advertising Return of client provided records Year End Adjustments and Loan Covenants Board Complaint Review Questions Glossary |
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