This course is designed to meet the specific ethics requirements for the state of North Carolina. It addresses the rules of professional ethics for North Carolina CPAs. PLEASE NOTE: Not acceptable for Enrolled Agents. All course material provided. No prerequisites. Course level: Basic. PLEASE NOTE: This course is valid for renewal purposes for North Carolina CPAs only. This course is not the Accountancy Law course required by 21 NCAC 08F .0504 and does not qualify an individual to obtain an original or reciprocal certificate. The Accountancy Law course required for certification is an 8-hour course and should not be confused with this ethics course that is required for license renewal. If you have any questions, please contact the North Carolina CPA Board staff at (919) 733-1423.
View North Carolina State Requirements
PLEASE NOTE: CPE credit measurement is based on NASBA Registry and QAS guidelines of one credit for every 50 minutes. Credit calculation may vary in different states — check with your State Board of Accountancy. Unless otherwise noted in the specific course description, no advanced preparation is required in order to register or complete any PES CPE course. Use of materials or services provided by Professional Education Services, LP ("PES") are governed by the Terms and Conditions stated on PES' website www.mypescpe.com. PES provides these courses with the understanding that it is not providing any accounting, legal, or other professional advice and assumes no liability whatsoever in connection with its use. PES has used diligent efforts to provide quality information and material to its customers, but does not warrant or guarantee the accuracy, timeliness, completeness, or currency of the information contained herein. Ultimately, the responsibility to comply with applicable legal requirements falls solely upon the individual licensee, not PES. PES encourages you to contact your state Board for the latest information and to confirm or clarify any questions or concerns you have regarding your duties or obligations as a licensed professional.