Accountant Ethics for North Carolina

Upon successful completion of this course, participants will be able to:

• Describe the different principles contained within the AICPA Code of Professional Conduct.
• Specify the different types of harassment.
• Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.
• Explain the accountant’s obligations related to the release of confidential information.
• Specify the policies that may apply to the release of confidential information.
• Identify the characteristics of false or misleading promotional efforts.
• Describe the obligations of the accountant in relation to the delivery of records to a client.
• Specify the obligations of the accountant in regard to conflicts of interest.
• Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.
• Specify the qualifiers needed to be licensed as a CPA in North Carolina.
• Recall the requirements for a CPA outside of North Carolina, who wants to provide services in the state.
• Recall the civil penalties that the Board is allowed to levy.
• Cite the components of the Board’s Integrity Rule and Competence Rule.
• Identify the various acts considered to be discreditable to the profession.
• Specify the number of days allowed for a CPA to notify the Board of various changes, and of the types of conditions requiring notification.
• Identify the situations in which a CPA’s work products can be withheld from a client.
• State the disclosure rules for a CPA firm that wants to perform professional services via the Internet.