(a)  As part of the annual CPE requirement, all active CPAs shall complete CPE on professional ethics and conduct.  The CPA shall complete two contact hours in either a group study format or in a self-study format of a course on regulatory or behavioral professional ethics and conduct. This CPE shall be offered by a CPE sponsor registered with NASBA pursuant to Rule .0403(b) of this Section.

(b)  A non-resident licensee whose primary office is in North Carolina shall comply with Paragraph (a) of this Rule.  All other non-resident licensees may satisfy Paragraph (a) of this Rule by completing the ethics requirements in the jurisdiction in which he or she is licensed as a CPA and works or resides. If there is no ethics CPE requirement in the jurisdiction where he or she is licensed and currently works or resides, he or she shall comply with Paragraph (a) of this Rule.


History Note:        Authority G.S. 93-12(3); 93-12(8b); 93-12(9);

Eff. January 1, 2005

Amended Eff. January 1, 2014; February 1, 2012; January 1, 2007; January 1, 2006;

Readopted Eff. February 1, 2016.