Instructor for this course

Please note that this is a "text-based", not a "video-based" course. The materials are downloaded by the user, read and absorbed, and then the user takes the review and final assessment online at Illumeo as usual, where, once passed, all CPE is tracked and kept for long-term reference.

This 2-hour course is designed to meet the 2-hour Ethics CPE requirement for North Carolina CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession.  The contents of the North Carolina Administrative Code, Title 21, Subchapter 08N – Professional Ethics and Conduct, are covered.    The AICPA Code of Professional Conduct is also covered.  Case studies are utilized to emphasize material.

Review Questions and Final Exam are completed under section "Review and Test".

Learning Objectives

  • Define ethics from an overall and professional perspective
  • Describe the rules of professional ethics and conduct contained in the North Carolina Administrative Code, Title 21, Subchapter 08N
  • Describe the ethical standards contained in the AICPA Code of Professional Conduct
Last updated/reviewed: October 20, 2018

5 Reviews (17 ratings)Reviews

Member's Profile
The course is a great summary of the code in North Carolina regarding professional ethics for Certified Public Accountants. The summary of the technical information as well as the examples provides a platform for creative and meaningful learning.
Anonymous Author
The course was refreshing, and the case studies and review questions helped drive home the message.
Member's Profile
Really boring and dry but it gets the jobs done. It is good to reread these rules regularly.
Member's Profile
I think this could have used a few more examples, vs mostly statute and rules.
Member's Profile
Straightforward with the flow of the material. This is a text only.


Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
Course Materials
  PDFNorth Carolina Professional Ethics
Review and Test