Table of Contents

Course Learning Objectives. 5

Chapter 1 Ethics and AICPA Code of Professional Conduct 1

Learning Objectives. 1

Ethics. 1

Ethical Reasoning and Accountants. 2

Ethical Dilemmas in Accounting. 3

AICPA Code of Professional Conduct 4

Summaries of the Six Principles. 4

Conceptual Framework Threats and Safeguards Approach. 5

Summaries of the Eleven Rules. 9

Chapter 1 Review Questions. 25

Chapter 2 North Carolina Rules. 26

Learning Objectives. 26

North Carolina Administrative Code (Rules). 26

Chapter 2 Review Questions. 40

Review Questions Answers. 41

Appendix. 45

AICPA Ethics FAQ.. 45

AICPA - 1.295 Nonattest Services. 50

AICPA - 1.800 - Form of Organization and Name Rule. 52

NC Rules - Subchapter 08G Continuing Professional Education (CPE). 54

Glossary. 57

Index. 61

CPE Exam Answer Sheet 62

Final Examination. 63

CPASelfstudy.com Course Evaluation. 66