The train is pulling into the station, and you don’t want to miss the boarding call! Our Ethics team of instructors has prepared a new-and-improved program with brand new case study cargo. Like last year, our two-hour program is available for onsite programming, with public offerings beginning in March. So if you’re looking for a way to explore the accounting world, hop aboard the Ethics train!

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.

The 4-hour self-study ethics course can be obtained by clicking here.

The Accountancy Law course required for certification is also available in self-study format and can be obtained by clicking here.

Two-Hour Courses
Two-Hour Webcasts
Eight-Hour Courses
Conferences
 

Two-Hour Courses: 2009 Professional Ethics and Conduct
This course exposes creative fraud schemes and current ethical and professional issues facing accountants today with new case studies for 2009. Discussions include basic ethical principles and theories and recent state board actions. Ethical decision making and the CPA’s individual professional responsibility will be highlighted in discussions of independence, competence, objectivity, and integrity. Note: This course fulfills the State Board’s annual two-hour ethics CPE requirement.

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Two-Hour Webcasts: 2009 Professional Ethics and Conduct
To register for one of these sessions, visit http://www.cpalearn.com/ncacpa/catalog.asp or call (877) 880-1335.

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Eight-Hour Courses: NC Accountancy Law—Ethics, Principles, and Professional Responsibilities
This course meets the State Board requirement stating all candidates for certification must complete an eight-hour CPA course on the North Carolina Statutes and Rules, as well as the State Board’s two-hour ethics requirement for 2009. 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.

Time: 8:30 am–4:15 pm

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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, “2009 Professional Ethics and Conduct,” is built into the following conference schedules as an optional session for your convenience. This is just another reason to check out NCACPA’s outstanding conference line-up.
 

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.