Key Regulations: North Carolina Administrative Code, Title 21, Subchapter 08N (Professional Ethics & Conduct)
Ethical Frameworks: AICPA Code of Professional Conduct, principles vs. legal obligations, case studies on discreditable acts
Real‑world Scenarios: Practical examples, disciplinary cases, dilemmas focused on integrity, objectivity, and independence
| Format | Providers | Credits | Pricerange |
|---|---|---|---|
| 1-hr Self-Study | Western CPE, PES, CPA Self‑Study | 1 hr | $19–$49 |
| Live/Webcast | NCACPA (free for members), CPE Inc, Surgent | 1–2 hrs | $0–$75+ |
| 8-hr Combined Course | NCACPA “Accountancy Law & Ethics” | 8 hrs | $290–$350 |
NCACPA offers a free 50-minute webcast for members, plus longer courses (2‑ and 8‑hour options)
Western CPE and CPA Self‑Study provide on-demand, self-study ethics courses tailored to NC, around $29–$49
Live webinars through providers like CPE Inc and Surgent offer interactive learning from $75, ideal for deeper engagement
Cost: If you're a member, NCACPA’s free 50‑minute webcast is a no-brainer .
Format Preference: Prefer pacing your learning? Choose a self‑study module. Want instructor interaction? Go for webinars.
Credit Needs: Only need the annual ethics hour? Self-study works. Seeking an 8‑hour course for license reinstatement or original licensure? See NCACPA’s comprehensive offering
State Compliance: Must be completed and reported by July 1 annually—late completion can lead to warnings or suspension .
Professional Competence: Ethics training reinforces integrity and public trust in your practice.
NASBA-Approved Learning: Eligible programs satisfy both NC Board and NASBA standards
NCACPA Webcast: Free 50-min session—reserve early via the online catalog ncacpa.org.
Self-Study Courses: Purchase a 1-hr module from Western CPE, CPA Self-Study, or PES for under $50.
Webinars & Group Options: Join a live session with CPE Inc or Surgent, typically 2 hrs for $75.
Once completed, retain certificates and report credits during your annual license renewal before July 1
For active NC CPAs, completing 1 CPE hour in ethics (at least 50 minutes) each year is mandatory. Numerous flexible, approved options—from free webcasts to affordable self-study modules—ensure you stay compliant, competent, and confident in upholding professional ethics.