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 1-hour course is designed to meet the 1-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. Case studies and example disciplinary actions are utilized to emphasize material.

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

Learning Objectives
  • Discover ethics from an overall and professional perspective
  • Identify the rules of professional ethics and conduct contained in the North Carolina Administrative Code, Title 21, Subchapter 08N
Last updated/reviewed: August 19, 2023
Course Search
16 Reviews (68 ratings)

Reviews

5
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.

5
Anonymous Author
Appreciated this ethics course for NC. I especially liked the scenarios within the course and the reasoning behind any violations or decisions made. It allowed the principles to be applied in practical ways.

3
Member's Profile
It got the job done. The material is dry. But, the purpose is to make sure that we know the rules, and it did that.

5
Anonymous Author
The course was refreshing, and the case studies and review questions helped drive home the message.

4
Member's Profile
Really boring and dry but it gets the jobs done. It is good to reread these rules regularly.

3
Anonymous Author
Lack of real world examples or other information that would make the training engaging.

4
Anonymous Author
A thorough review of NC statutes governing CPA actions and expectations of service.

5
Anonymous Author
Just what I needed. Material had good examples. Good to be refreshed each year.

3
Member's Profile
I think this could have used a few more examples, vs mostly statute and rules.

5
Anonymous Author
Great yearly update on ethics for the North Carolina CPA requirements.

4
Member's Profile
good course. love it . great info except requiring a review is stupid.

5
Anonymous Author
Straightforward material. The format of the course was easy to follow.

5
Member's Profile
Straightforward with the flow of the material. This is a text only.

5
Anonymous Author
Insightful course on ethics, but could benefit from case studies.

4
Anonymous Author
Great overview of the NC CPA ethics standards. Would take again.

5
Anonymous Author
This course was as expected and sufficient in its objective.

Prerequisites
Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: 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 Questions and Answers(2 Questions)
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?

Thanks!

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.

Instructor for this course
Course Syllabus
Course Materials
  North Carolina Professional EthicsPDF
Review and Test
  REVIEW QUESTIONSquiz
 FINAL EXAMexam