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South Carolina Ethics, Rules and Regulations (CPE)

Exam Questions: 10
Course Level: Basic
Pages: 34 | Content: 30, Supplemental: 4
NASBA Area of Study: Regulatory Ethics
Not Acceptable for: Enrolled Agents
Version: 4945A

This course is designed to meet the specific ethics requirement for the state of South Carolina. It addresses the rules of professional ethics for South Carolina CPAs. PLEASE NOTE: Not acceptable for Enrolled Agents. All course material provided. No prerequisites. Course level: Basic.

View South Carolina Requirements

SPECIAL NOTE: This course qualifies for the specific two-hour South Carolina Rules and Regulations course that must be completed as part of the total 6 hours of ethics required in the three-year reporting period (currently January 1, 2019 to December 31, 2021). Professional Education Services, LP is listed as an approved sponsor of such on the Board's website. As required by the SC Board, this material was developed by the NASBA Center for Public Trust, and, therefore, differs from the format regularly presented by Professional Education Services, LP.

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Course Information

Table of Contents
  • South Carolina Ethics, Rules, and Regulations
Objectives
  • To identify the South Carolina Board rules to be followed by CPAs

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.