ETHICS
Decision-making is about constantly striking a balance. Choosing between various results can sometimes come down to which option has the best ethical logic. Attending any of NCACPA’s Ethics courses offers the perspective you need to make decisions with ease. Our team of instructors has revamped the program for 2012, including all new case studies! Like last year, our two-hour program is available in a variety of delivery options from live seminars and webcasts to onsite training and at select conferences. In light of the recent changes to the Ethics requirement, the association wants you to know we want to deliver the highest-quality program possible. As a result, NCACPA’s content will continue to be reviewed and approved by the State Board.
State Board Requirements: The 2-hour (or 4-hour self-study) ethics course is required for annual license renewal for North Carolina CPAs and does not qualify one to obtain an original or reciprocal certificate. (The Accountancy Law course required for certification is an 8-hour program.) If you have questions, please contact the North Carolina State Board of CPA Examiners.
TWO-HOUR COURSES
2012 Professional Ethics and Conduct
Using discussion, examples, and case studies, this course examines the CPA’s role in the modern economy, standards of ethical conduct for management accountants, the four basic concepts of ethics in accounting, and the AICPA’s rules on independence. Also highlighted are the ten most common violations of North Carolina statutes and rules for CPAs. The course also examines current problems with earnings management in financial statements. Note: This course fulfills the State Board’s annual two-hour ethics CPE requirement.
Check back soon for the 2012 Ethics schedule!
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Online 2-Hour Self-Study Ethics Course
Examine how ethics affect your decisions, not only within the accounting profession, but within all that CPAs do. This course will examine what makes accounting a profession, what factors influence your ethical decisions, and what various tools can be used to improve your ethical awareness. It also provides an in-depth review of the NC Professional Ethics and Conduct Code, which will study the different rules applicable to all CPAs and those applicable to CPAs offering and rendering services to clients. This course will also include real-life ethical dilemmas encountered by North Carolina CPAs.
Note: This course fulfills the State Board’s annual two-hour ethics CPE requirement. Click here for a tutorial.
Please click below for course information and registration:
2012 Professional Ethics and Conduct
Get Your Ethics and Professional Issues Update at the Same Time!
When registering for Ethics, why not find out what’s going on at the association and within the profession by registering for a Professional Issues Update led by NCACPA CEO Jim Ahler. Conveniently located in the section below, you’ll be able to find dates where both programs are offered back-to-back in your area.
There are currently no events scheduled. Please check back soon!
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TWO-HOUR WEBCASTS
Check back soon for the 2012 Ethics schedule!
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EIGHT-HOUR COURSES
NC Accountancy Law—Ethics, Principles, and Professional Responsibilities This 8-hour course not only enables you to experience a practical application of the NC Rules and Statutes but also provides specific guidance on how to handle many of the ethical dilemmas faced by CPAs. We’ll examine the rules and statutes in the context of daily applications faced by the practitioner through specific cases, along with covering ethical dilemmas you will face.
This course meets the State Board’s requirement, 21 NCAC 8F.0504(a), that all candidates for certification must complete an eight-hour CPE course on the North Carolina Statutes and Rules, including the Rules of Professional Ethics and Conduct contained therein, within one year prior to applying for certification. This eight-hour program also satisfies the 80-hour requirement for Yellow Book, but it is up to the individual to determine if this course meets the 24-hour Yellow Book requirement.
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Online 8-Hour Self-Study Ethics Course
NCACPA and East Carolina University have joined together to offer North Carolina Accountancy Law: Ethics, Principles, and Professional Responsibilities via self-study.
This 8-hour program is designed to meet the requirement of 21 NCAC 8F.0504(a), that within one year prior to applying for certification, all candidates for certification must complete an eight-hour CPE course on the North Carolina Statutes and Rules, including the Rules of Professional Ethics and Conduct contained therein. This course may be credited toward the candidate’s annual CPE requirements.
Please click below for course information and registration:
NC Accountancy Law: Ethics, Principles, and Professional Responsibilities
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CONFERENCES
This year we’re making it even easier to take the ethics course live and in-person. The two-hour program, “2012 Professional Ethics and Conduct,” is built into selected conference schedules as an optional session for your convenience. This is just another reason to check out NCACPA’s outstanding conference line-up.
Click here for the 2012 conference line-up.
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PENALTY FOR NOT FULFILLING THE ANNUAL ETHICS REQUIREMENT
- If an ethics course is not taken by December 31, CPAs will receive a letter of warning for the first such failure within a five calendar year period. They will have until June 30 of the following year to take the 2-hour group study or 4-hour self study course in order to qualify for renewal.
- For the second such failure within a five calendar year period, the Board may deny the renewal of the CPA's certificate for a period of not less than 30 days and until the CPA meets the reinstatement requirements.
- CPAs who forfeit their license and want to be reinstated must take either the 8-hour Accountancy Law group study course or our online 8-hour ethics self-study program.
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