Every active Certified Public Accountant in North Carolina must complete at least 50 minutes (1 CPE hour) in regulatory or behavioral ethics annually  This is a mandatory part of the 2,000-minute CPE annual requirement set by the NC State Board .

 What the NC CPA Ethics Course Covers

  • Key Regulations: North Carolina Administrative Code, Title 21, Subchapter 08N (Professional Ethics & Conduct) 

  • Ethical Frameworks: AICPA Code of Professional Conduct, principles vs. legal obligations, case studies on discreditable acts 

  • Real‑world Scenarios: Practical examples, disciplinary cases, dilemmas focused on integrity, objectivity, and independence

 Course Formats & Providers

Format Providers Credits Price range
1-hr Self-Study Western CPE, PES, CPA Self‑Study 1 hr $19–$49 
Live/Webcast NCACPA (free for members), CPE Inc, Surgent 1–2 hrs $0–$75+
8-hr Combined Course NCACPA “Accountancy Law & Ethics” 8 hrs $290–$350

 

  • NCACPA offers a free 50-minute webcast for members, plus longer courses (2‑ and 8‑hour options) 

  • Western CPE and CPA Self‑Study provide on-demand, self-study ethics courses tailored to NC, around $29–$49 

  • Live webinars through providers like CPE Inc and Surgent offer interactive learning from $75, ideal for deeper engagement 

Choosing the Right Option

  1. Cost: If you're a member, NCACPA’s free 50‑minute webcast is a no-brainer .

  2. Format Preference: Prefer pacing your learning? Choose a self‑study module. Want instructor interaction? Go for webinars.

  3. Credit Needs: Only need the annual ethics hour? Self-study works. Seeking an 8‑hour course for license reinstatement or original licensure? See NCACPA’s comprehensive offering 

 Why Ethics Courses Matter

  • State Compliance: Must be completed and reported by July 1 annually—late completion can lead to warnings or suspension .

  • Professional Competence: Ethics training reinforces integrity and public trust in your practice.

  • NASBA-Approved Learning: Eligible programs satisfy both NC Board and NASBA standards 

 Ready to Complete Your Ethics CPE?

  • NCACPA Webcast: Free 50-min session—reserve early via the online catalog ncacpa.org.

  • Self-Study Courses: Purchase a 1-hr module from Western CPE, CPA Self-Study, or PES for under $50.

  • Webinars & Group Options: Join a live session with CPE Inc or Surgent, typically 2 hrs for $75.

Once completed, retain certificates and report credits during your annual license renewal before July 1 

 Final Takeaway

For active NC CPAs, completing 1 CPE hour in ethics (at least 50 minutes) each year is mandatory. Numerous flexible, approved options—from free webcasts to affordable self-study modules—ensure you stay compliant, competent, and confident in upholding professional ethics.