As part of the annual continuing professional education (CPE) requirement, all active Certified Public Accountants (CPAs) licensed in the state of North Carolina must complete annual CPE on professional ethics and conduct. This course is designed not only to meet that requirement, but also to introduce you to the concept of ethical reasoning as it relates to you as a CPA.
This course will begin by providing you with a definition of ethics and why it is considered to be a science. You will then be introduced to the concept of ethical reasoning and how ethical reasoning applies to accountants. A few case studies will be provided and then you will given a list of the consulting services which are prohibited by the Sarbanes-Oxley Act of 2002.
The remainder of the course will discuss the key features of the AICPA Code of Professional Conduct and the North Carolina Professional Ethics and Conduct Rules.