Table of Contents
Chapter 1 - North Carolina Professional
Ethics - Section 1
The Relationship of Morals and
Ethics
Why Should We Study Professional Ethics?
Ethical Core Foundations for CPAs
Chapter 1 - Section 1 Review Questions
Chapter 1 - North Carolina Professional
Ethics - Section 2
North Carolina Administrative Code
– Subchapter 08N
SECTION .0100 – Scope and
Applicability
21 NCAC 08N .0101 Scope of these
Rules (effective 02/01/2016)
21 NCAC 08N .0102 Applicability and
Organization of Rules (effective 02/01/2016)
21 NCAC 08N .0103 Responsibility
for Compliance by Others (effective 02/01/2016)
Section .0200 – Rules
Applicable to All CPAs
21 NCAC 08N .0201
Integrity (effective 02/01/2016)
21 NCAC 08N .0202 Deceptive Conduct
Prohibited (effective 02/01/2016)
21 NCAC 08N .0203 Discreditable
Conduct Prohibited (amended 05/01/2017)
21 NCAC 08N .0204 Discipline by
Federal and State Authorities (effective 02/01/2016)
21 NCAC 08N .0205 Confidentiality
(effective 02/01/2016)
21 NCAC 08N .0206 Cooperation with
Board Inquiry (effective 02/01/2016)
21 NCAC 08N .0207 Violation of Tax
Laws (effective 02/01/2016)
21 NCAC 08N .0208 Reporting
Convictions, Judgments, and Disciplinary Actions (amended 05/01/2017)
21 NCAC 08N .0209 Accounting
Principles (effective 02/01/2016)
21 NCAC 08N .0211 Responsibilities
in Tax Practice (effective 02/01/2016)
21 NCAC 08N .0212
Competence (effective 02/01/2016)
21 NCAC 08N .0213 Other
Rules (effective 02/01/2016)
21 NCAC 08N .0214 Outsourcing to
Third-Party Service Providers (effective 02/01/2016)
21 NCAC 08N .0215 International
Financial Accounting Standards (effective 02/01/2016)
21 NCAC 08N .0301 Professional
Judgment (effective 02/01/2016)
21 NCAC 08N .0302 Forms of Practice
(effective 02/01/2016)
21 NCAC 08N .0303 Objectivity and
Conflicts of Interest (effective 02/01/2016)
21 NCAC 08N .0304 Consulting
Services Standards (effective 02/01/2016)
21 NCAC 08N .0305 Retention of
Client Records (amended 05/01/2017)
21 NCAC 08N .0306 Advertising or
Others Forms of Solicitation (effective 02/01/2016)
21 NCAC 08N .0307 CPA Firm
Names (effective 02/01/2016)
21 NCAC 08N .0308 Valuation
Services Standards (effective 02/01/2016)
21 NCAC 08N .0309 Personal
Financial Planning Services (effective 02/01/2016)
Section .0400 – Rules
Applicable to CPAs Performing Attest Services
21 NCAC 08N .0401 Public Reliance
(effective 02/01/2016)
21 NCAC 08N .0402
Independence (effective 02/01/2016)
21 NCAC 08N .0403 Auditing
Standards (effective 02/01/2016)
21 NCAC 08N .0404 Accounting and
Review Services Standards (effective 02/01/2016)
21 NCAC 08N .0405 Governmental
Accounting Standards (effective 02/01/2016)
21 NCAC 08N .0406 Attestation
Standards (effective 02/01/2016)
21 NCAC 08N .0408 Peer Review
Standards (effective 02/01/2016)
21 NCAC 08N .0409 Government
Auditing Standards (effective 02/01/2016)
21 NCAC 08N .0410 International
Standards on Auditing (effective 02/01/2016)
Return of client provided records
Chapter 1 - Section 2 Review Questions
Chapter 1 - North Carolina Professional
Ethics - Section 3
The AICPA Code of Professional
Conduct
Use
of the AICPA Code of Professional Conduct by the North Carolina Association of
CPAs
Part 1 – Members
in Public Practice
Rule 1.100 Integrity
and Objectivity
1.130
Preparing and Reporting Information
Rule 1.300—General
Standards Rule
1.310 Compliance
with Standards Rule
1.320 Accounting Principles
Rule
1.400.001 Acts Discreditable
Rule
1.510.001 — Contingent
Fees Rule
1.520.001—Commissions and referral
fees Rule
1.600.001
—Advertising and other forms of solicitation
1.700.001—
Confidential client information rule
1.800.001—Form
of organization and name rule.
Chapter 1 - Section 3 Review Questions
Chapter 1 - Section 1 Review Questions
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Chapter 1 - Section 2 Review Questions
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Chapter 1 - Section 3 Review Questions
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