Please note: The North Carolina State Board of CPA Examiners is currently in the process of updating various rules and regulations, expecting those changes to be effective in 2024, and the material in this learning program will be updated closer to that timeframe. The State Board has confirmed that this version will be accepted for any licensing needs until it is updated.

Please complete this program AND submit for credit by Sunday, 12/31/2023 at 11:59 pm EST. 

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.