Description
Please note: This course must be completed by Friday, December 31, 2022 at 11:59 pm ET. Please complete the course AND submit credit before the deadline. Save a copy of your Certificate of Completion for your records. Once submitted, your CPE hours will also reflect in your official CPE transcript.
North Carolina accountancy rules provide guidance for both new and experienced CPAs in obtaining and maintaining a CPA license, in recognizing the responsibilities of the North Carolina State Board of CPA Examiners, and in how to respond to third-party disputes regarding your CPA license. The NC rules also examine the CPA’s professional ethics and conduct requirements. This 8-hour course will examine how these rules, statutes, and professional ethics are applied by practitioners in public accounting, industry, government, and education on a daily basis, through actual cases and ethical situations. This course will also examine ethical dilemmas you will encounter throughout your career.
This course is required by the North Carolina State Board for all those applying for their original license, a reciprocal license, or reinstatement of an inactive or suspended license. This course will also fulfill the state board’s annual 50-minute ethics CPE requirement, and the additional 350 minutes of the course will help you meet your annual 2,000-minute CPE requirement.
Objective
Participants will meet the requirement of 21 NCAC 8F.0504(a)—within 1 year before applying for certification (original license or reciprocal license), all candidates for certification must complete an 8-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.
Highlights
Participants will meet the requirement of 21 NCAC 8F.0504(a)—within 1 year before applying for certification (original license or reciprocal license), all candidates for certification must complete an 8-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.
Who Should Attend
Any CPA interested in understanding current professional and ethical issues facing the accounting profession, including recent legislation, regulation, and NC Statutes and Rules of Professional Ethics and Conduct should attend. All candidates applying for an NC certificate as a CPA, as well as reinstatement applicants, are required to complete this course.
Required Knowledge
None
Advanced Prep
None
Event Speaker(s)
Dr. Cal Christian, CPA, PhD (
East Carolina University-College of Business,
Greenville,
NC
), Dr. Cal Christian, CPA, PhD
East Carolina University-College of Business

Cal Christian is a professor of accounting at East Carolina University teaching International Accounting and Accounting for Decision Making. He is a registered CPA in North Carolina and Mississippi, and has more than 10 years of experience in the public accounting profession with the former international accounting firm of Ernst & Whinney in Houston, TX, and Jackson, MS; and in industry with LDDS (the predecessor to WorldCom) and the Mississippi law firm of Holcomb, Dunbar. Cal holds a PhD from Florida State University and a bachelor’s degree in accounting from the University of Mississippi. He teaches continuing education classes for the NCACPA, AICPA, CPA firms, and publicly traded companies, and has been recognized as an NCACPA Outstanding Conference Speaker. While at ECU, Cal has been honored as a College of Business Teaching Fellow and has been awarded the UNC Board of Governors’ Outstanding Teaching Award and the ECU College of Business Scholar/Teacher Award. Cal also has several service responsibilities with ECU including serving as The NCAA Faculty Athletic Representative. Cal has been involved within the CPA profession as a NCACPA Board Member and within the Greenville Community as President of the Eastern NC Ronald McDonald House.
Additional Event Information
Technical Support Contact NCACPA if you need assistance with your online program. For the quickest results, email the Online Learning Team
at
[email protected], and a team member will contact you shortly.
If you need assistance with internet access issues, browser capability, or when the NCACPA office is closed*
please call Freestone Technical Support at 866-702-3278 or by email at
[email protected].
*NCACPA office hours are 9:00 am–5:00 pm ET.