Ethics and conducts for NORTH CAROLINA CPAs

4.5 (2)

Mike Goossen


Before starting this self study program, please go through the instructional document.


  • Interpretations of the code of ethics
  • Key Sections in ethics
  • Ethics ruling on General and Technical Standards
  • Comparisons of Ethics for CPAs with Internal Auditors and Attorneys
  • Ethics cases, and current ethical problems

Course Description

This course introduces the ethical standards for the CPA, irrespective of it being employed in public, governmental, or private accounting practices. The course discusses applications of the standards in a professional context. The Principles discussed here are based on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which is the standard for all CPAs.

This course fulfills the North Carolina State Board of CPA Examiners two-hour ethics requirement for all licensees. This course explains the issues, developments, and problems addressed by recent AICPA and SEC Ethics pronouncements and updates.

Key points covered:

  • Integrity
  • Objectivity and Independence
  • The SEC's Auditor Independence Requirements
  • Alternative Practice Structures (APS)
  • Professional due care
  • Applicability of AICPA Code of Ethics

Learning Objectives

  • To recall what is ethics
  • To identify and explore the rules and regulations of Independence
  • To identify and explore the rules and regulations of General Technical Standards
  • To scrutinize the role of the attorney in our society
  • To explore and discuss the Internal Auditor’s Code

Who Should Attend?

  • Accountant
  • CPA - Small Firm
  • CPA - Mid Size Firm
  • Accounting Firm
  • CPA (Industry)
  • Auditors
  • Young CPA
  • CPA in Business
  • Entrepreneurial CPA
  • Accounting Practice Owners
  • Senior Accountant
  • Accounts Director
  • Cloud Accountants
  • Chief Accounting Officer
  • Entrepreneurial Accountant
  • Accounting Managers