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: November 20, 2019

7 Reviews (30 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.
Anonymous Author
A thorough review of NC statutes governing CPA actions and expectations of service.
Member's Profile
I think this could have used a few more examples, vs mostly statute and rules.
Member's Profile
good course. love it . great info except requiring a review is stupid.
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 .

2 QuestionsCourse Questions and Answers

Member's Profile

Hi, thank you for this course. I have a question - If I took this course last year to count towards my CPE requirements for 2018, can I retake the course to count towards 2019 CPE requirements?


Member's Profile

Oyinade, thank you for your question. You can 'reset' courses you have taken on Illumeo and take them again, earning new CPE, and your prior course CPE will remain as well. Clearly, the second take would need to be for credit in a separate reporting period, but it looks like you get that already. Also, for absence of any doubt, you may want to check with your state's CPA organization to make sure that it's okay to re-take courses you have taken prior and have it count for CPE according to their rules.

Course Syllabus
Course Materials
  PDFNorth Carolina Professional Ethics
Review and Test