Professional Ethics & Conduct (50 minutes)

12:00 am–11:59 pm ET

# of CPE Credits



North Carolina Professional Ethics and Conduct rules are just one subsection of the set of rules and standards governing North Carolina CPAs. However, the importance of professional ethics merits an in-depth study, because making the right decision every time is hard! Without a solid ethical base, the rules are difficult to apply. The North Carolina Professional Ethics and Conduct rules provide the foundation for examining the standards of ethical conduct. These standards of ethical conduct are not only examined for those CPAs in public practice, but also for CPAs working in industry, government, and education throughout North Carolina. Each year, North Carolina CPAs must complete a minimum of 50 CPE minutes in activities on regulatory or behavioral professional ethics and conduct. This 50-minute CPE activity is considered a regulatory activity that will examine the requirements that a North Carolina CPA must be aware of when meeting their annual requirements of CPE and the renewal guidelines for their CPA license.
Note—This activity fulfills the State Board’s annual minimum 50-minute ethics CPE requirement. The 50-minute ethics activity is required for annual license renewal for North Carolina CPAs and does not qualify one to obtain an original or reciprocal certificate (the NC Accountancy Law course required for certification and reciprocity is an eight-hour program that is also offered by NCACPA, and it satisfies this requirement). If you have questions, please contact the NC State Board of CPA Examiners.
Please Note: This course will expire on Friday, December 31, 2021. If you don’t complete the course by midnight on this date, you will forfeit your registration fee for this course.


This course allows CPAs to meet the requirement of 8G.0410 Professional Ethics and Conduct CPE. As part of the annual CPE requirement, all active CPAs shall complete CPE on professional ethics and conduct as set out in 21 NCAC 8G. The North Carolina CPA shall complete a 50-minute course in professional ethics and conduct in either a group-study format (of which a webcast is included) or in a self-study format (which is offered through the NCACPA online at www.NCACPA.org).


See course description

Who Should Attend

All active North Carolina CPAs and anyone else interested in understanding current ethical issues related to the accounting profession should attend. Anyone who has attended this course in the past should attend.

Required Knowledge


Advanced Prep


Event Speaker(s)

Dr. Cal Christian, CPA, PhD ( East Carolina University-College of Business, Greenville, NC ),

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.

Share This Event

Event Vendor:NCACPA
Field of Study:Regulatory Ethics
Level: Basic

Event Type:Self-Study
NASBA Instructional Method:Self Study
Event Code:SS000221

Registration Fees

RegistrationEarly BirdRegular
Accounting Educator MemberN/A$0.00
NCACPA MemberN/A$60.00
CPE Sponsors LogoThe North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.

For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.