reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0300 - RULES APPLICABLE TO ALL CPAS WHO USE THE CPA TITLE IN OFFERING OR RENDERING PRODUCTS OR SERVICES TO CLIENTS › Section 08N .0305 - RETENTION OF CLIENT RECORDS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A CPA
				  shall return client-provided records in the CPA's custody or control to the
				  client at the client's request. Client-provided records are accounting or other
				  records, including hardcopy and electronic reproductions of such records,
				  belonging to the client that were provided to the CPA by, or on behalf of, the
				  client.
(b) Unless a CPA and the
				  client have agreed to the contrary, when a client makes a request for CPA
				  prepared records or a CPA's work products that are in the CPA's custody or
				  control that have not previously been provided to the client, the CPA shall
				  respond to the client's request as follows:
(1) The CPA shall provide CPA prepared
				  records relating to a completed and issued work product to the client, except
				  that such records may be withheld if fees are due to the CPA for that specific
				  work product; and
(2) The CPA's
				  work products shall be provided to the client, except that such work products
				  may be withheld:
(A) if fees are due to the
				  CPA for the specific work product;
(B) if the work product is
				  incomplete;
(C) if for purpose of
				  complying with professional standards. For example, withholding an audit report
				  due to outstanding audit issues; or
(D) if threatened or outstanding litigation
				  exists concerning the engagement or CPA's work.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0300 - RULES APPLICABLE TO ALL CPAS WHO USE THE CPA TITLE IN OFFERING OR RENDERING PRODUCTS OR SERVICES TO CLIENTS › Section 08N .0306 - ADVERTISING OR OTHER FORMS OF SOLICITATION

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  Deceptive Advertising. A CPA shall not seek to obtain clients by advertising or
				  using other forms of solicitation in a manner that is deceptive.
(b) Specialty Designations. A CPA may
				  advertise the nature of services provided to clients, but the CPA shall not
				  advertise or indicate a specialty designation or other title unless the CPA has
				  met the requirements of the granting organization for the separate title or
				  specialty designation and the individual is currently on active status and in
				  good standing with the granting organization for the separate title or
				  specialty designation.
(c) The CPA
				  firm shall offer to perform or perform professional services only in the exact
				  name of the CPA firm as registered with the Board. The exact CPA firm name as
				  registered with the Board shall be used on the following documents:
(1) letterhead;
(2) contracts;
(3) engagement letters;
(4) tax returns; and
(5) all professional services
				  reports.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0300 - RULES APPLICABLE TO ALL CPAS WHO USE THE CPA TITLE IN OFFERING OR RENDERING PRODUCTS OR SERVICES TO CLIENTS › Section 08N .0307 - CPA FIRM NAMES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Registration of
				  Firm Names. A business may not use a CPA firm name unless that name has been
				  registered with the Board.
(b)
				  Misleading Names Prohibited. A CPA firm shall not trade upon the CPA title
				  through use of any name that is misleading. A misleading CPA firm name is one
				  which:
(1) Implies the existence of a
				  partnership or registered limited liability partnership or a professional
				  corporation or professional limited liability company if the firm is not, in
				  fact, one of those entities;
(2)
				  Includes the name of an individual who is not a CPA if the words "certified
				  public accountants" or "CPAs" are included in the firm name;
(3) Includes information about or indicates
				  an association with persons who are not current or former members of the firm,
				  unless the name is that of a firm network;
(4) Includes the terms "& Company",
				  "& Associates", or "Group", but the firm does not include, in addition to
				  the named partner, shareholder, owner, or member, at least one other unnamed
				  partner, shareholder, owner, member, or staff employee;
(5) Contains any representation that would be
				  likely to cause a reasonable person to have a false or unjustified expectation
				  of favorable results or capabilities, including names indicating qualitative
				  superiority or pricing differences;
(6) Claims or implies the ability to
				  influence a regulatory body or official; or
(7) Includes the name of an owner whose
				  license has been revoked for disciplinary reasons by the Board, whereby the
				  licensee has been prohibited from practicing public accountancy or prohibited
				  from using the title CPA or holding themselves out as a Certified Public
				  Accountant.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0300 - RULES APPLICABLE TO ALL CPAS WHO USE THE CPA TITLE IN OFFERING OR RENDERING PRODUCTS OR SERVICES TO CLIENTS › Section 08N .0308 - VALUATION SERVICES STANDARDS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  Standards for Valuation Services. A CPA shall not render valuation services of
				  a business, a business ownership interest, security, or intangible asset unless
				  the CPA has complied with the Statements on Standards for Valuation
				  Services.
(b) Statements on
				  Standards for Valuation Services. The Statements on Standards for Valuation
				  Services, including the definition of such services, issued by the AICPA are
				  incorporated by reference, including subsequent amendments and editions. This
				  document may be accessed at
https://www.aicpa.org/resources/download/statement-on-standards-for-valuation-services-vs-section-100
at no cost.
Authority
					 G.S.
					 55B-12;
					 57D-2-02;
					 93-12(9);
Eff. January 1, 2006;
Amended Eff. July 1, 2010;
Readopted Eff. February 1, 2016.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0300 - RULES APPLICABLE TO ALL CPAS WHO USE THE CPA TITLE IN OFFERING OR RENDERING PRODUCTS OR SERVICES TO CLIENTS › Section 08N .0309 - PERSONAL FINANCIAL PLANNING SERVICES

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  Statement on Standards on Personal Financial Planning Services. A CPA shall not
				  render personal financial planning services unless the CPA has complied with
				  the Statement on Standards on Personal Financial Planning Services.
(b) Statement on Standards on Personal
				  Financial Planning Services. The Statement on Standards on Personal Financial
				  Planning Services, including the definition of such services, issued by the
				  AICPA are incorporated by reference, including subsequent amendments and
				  editions. This document may be accessed at
https://aicpa.org/resources/download/statement-on-standards-in-personal-financial-planning-services
at no cost.
Authority
					 G.S.
					 55-12;
					 57D-2-02;
					 93-12(9);
Eff. February 1, 2016.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0400 - RULES APPLICABLE TO CPAS PERFORMING ATTEST SERVICES › Section 08N .0401 - PUBLIC RELIANCE

Current through Register Vol. 39, No. 2, July 15, 2024
The rules in this Section apply to any CPA who engages in
					 attest services as defined in
					 21 NCAC
					 08A
					 .0301(b).
Authority
					 G.S.
					 55B-12;
					 57D-2-02;
					 93-12(9);
Eff. April 1, 1994;
Amended Eff. January 1, 2006;
Readopted Eff. February 1, 2016.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0400 - RULES APPLICABLE TO CPAS PERFORMING ATTEST SERVICES › Section 08N .0402 - INDEPENDENCE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A CPA, or the
				  CPA's firm, who is performing an engagement in which the CPA, or the CPA's
				  firm, will issue a report on financial statements of any client (other than a
				  report in which lack of independence is disclosed) shall be independent with
				  respect to the client in fact and appearance.
(b) Independence is impaired if, during the
				  period of the professional engagement, a covered person:
(1) had or was committed to acquire any
				  direct or material indirect financial interest in the client;
(2) was a trustee of any trust or executor or
				  administrator of any estate if such trust or estate had or was committed to
				  acquire any direct or material indirect financial interest in the client; and
(A) the covered person (individually or with
				  others) had the authority to make investment decisions for the trust or
				  estate;
(B) the trust or estate
				  owned or was committed to acquire more than 10 percent of the client's
				  outstanding equity securities or other ownership interests; or
(C) the value of the trust's or estate's
				  holdings in the client exceeded 10 percent of the total assets of the trust or
				  estate;
(3) had a joint
				  closely held investment that was material to the covered person; or
(4) except as permitted in the AICPA
				  Professional Standards Code of Professional Conduct and Bylaws, had any loan to
				  or from the client or any officer or director of the client, or any individual
				  owning 10 percent or more of the client's outstanding equity securities or
				  other ownership interests.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0400 - RULES APPLICABLE TO CPAS PERFORMING ATTEST SERVICES › Section 08N .0403 - AUDITING STANDARDS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Standards for
				  Auditing Services. A CPA shall not render auditing services unless the CPA has
				  complied with the applicable generally accepted auditing standards.
(b) Statements on Auditing Standards. The
				  Statements on Auditing Standards issued by the AICPA are incorporated by
				  reference, including subsequent amendments and editions, and shall be
				  considered generally accepted auditing standards for the purposes of Paragraph
				  (a) of this Rule. This document may be accessed at
https://us.aicpa.org/research/standards/auditattest/clarifiedsas.html
at no cost.
Authority
					 G.S.
					 55B-12;
					 57D-2-02;
					 93-12(9);
Eff. April 1, 1994;
Amended Eff. July 1, 2010; February 1,
					 2006;
Readopted Eff. February 1,
					 2016.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0400 - RULES APPLICABLE TO CPAS PERFORMING ATTEST SERVICES › Section 08N .0404 - ACCOUNTING AND REVIEW SERVICES STANDARDS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  Standards for Accounting and Review Services. A CPA shall not render accounting
				  and review services unless the CPA has complied with the standards for
				  accounting and review services.
(b)
				  Statements on Standards for Accounting and Review Services. The Statements on
				  Standards for Accounting and Review Services issued by the AICPA are
				  incorporated by reference, including subsequent amendments and editions, and
				  shall be considered as the standards for accounting and review services for the
				  purposes of Paragraph (a) of this Rule. This document may be accessed at
https://us.aicpa.org/research/standards/compilationreview.html
at no cost.
Authority
					 G.S.
					 55B-12;
					 57D-2-02;
					 93-12(9);
Eff. April 1, 1994;
Amended Eff. July 1, 2010; February 1,
					 2006;
Readopted Eff. February 1,
					 2016.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0400 - RULES APPLICABLE TO CPAS PERFORMING ATTEST SERVICES › Section 08N .0405 - GOVERNMENTAL ACCOUNTING STANDARDS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  Standards for Governmental Accounting. A CPA shall not permit the CPA's name to
				  be associated with governmental financial statements for a client unless the
				  CPA has complied with the standards for governmental accounting.
(b) Statements on Governmental Accounting and
				  Financial Reporting Services. The Statements on Governmental Accounting and
				  Financial Reporting Services issued by the GASB are incorporated by reference,
				  including subsequent amendments and editions, and shall be considered as the
				  standards for governmental accounting for the purposes of Paragraph (a) of this
				  Rule. This document may be accessed at
https://www.gasb.org/standards
at
				  no cost.
Authority
					 G.S.
					 55B-12;
					 57D-2-02;
					 93-12(9);
Eff. April 1, 1999;
Amended Eff. July 1, 2010; February 1,
					 2006;
Readopted Eff. February 1,
					 2016.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0400 - RULES APPLICABLE TO CPAS PERFORMING ATTEST SERVICES › Section 08N .0406 - ATTESTATION STANDARDS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Standards for
				  Attestation Services. A CPA shall not render attestation services unless the
				  CPA has complied with the applicable attestation standards.
(b) Statements on Standards for Attestation
				  Engagements. The Statements on Standards for Attestation Engagements issued by
				  the AICPA are incorporated by reference, including subsequent amendments and
				  editions, and shall be considered attestation standards for the purposes of
				  Paragraph (a) of this Rule. This document may be accessed at
https://us.aicpa.org/research/standards/auditattest/ssae
at no cost.
Authority
					 G.S.
					 55B-12;
					 57D-2-02;
					 93-12(9);
Eff. April 1, 1994;
Amended Eff. July 1, 2010; February 1,
					 2006;
Readopted Eff. February 1,
					 2016.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0400 - RULES APPLICABLE TO CPAS PERFORMING ATTEST SERVICES › Section 08N .0407 - EXPIRED - COMPETITIVE BIDDING

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 55B-12;
					 57C-2-01;
					 93-12(9);
Eff. April 1, 1994;
Pursuant to
					 G.S.
					 150B-21.3A, rule expired on November 1,
					 2014.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0400 - RULES APPLICABLE TO CPAS PERFORMING ATTEST SERVICES › Section 08N .0408 - PEER REVIEW STANDARDS

Current through Register Vol. 39, No. 2, July 15, 2024
A CPA who is engaged to perform a peer review shall not
					 violate the rules or standards as set in
					 21 NCAC
					 08M of the peer review program under which
					 the review is made or the engagement contract connected with that peer
					 review.
Authority
					 G.S.
					 55B-12;
					 57D-2-02;
					 93-12(9);
Eff. April 1, 1994;
Amended Eff. January 1, 2006;
Readopted Eff. February 1, 2016.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0400 - RULES APPLICABLE TO CPAS PERFORMING ATTEST SERVICES › Section 08N .0409 - GOVERNMENT AUDITING STANDARDS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  Standards for Government Audits. A CPA shall not render audit services to a
				  government entity or entity that receives government awards and is required to
				  receive an audit in accordance with Government Auditing Standards unless the
				  CPA has complied with the applicable Generally Accepted Government Auditing
				  Standards.
(b) Government Auditing
				  Standards. The Government Auditing Standards issued by the United States
				  Government Accountability Office are incorporated by reference, including
				  subsequent amendments and editions, and shall be considered Generally Accepted
				  Government Auditing Standards for the purpose of Paragraph (a) of this Rule.
				  This document may be accessed at
https://www.gao.gov/yellowbook
at
				  no cost.
Authority
					 G.S.
					 55B-12;
					 57D-2-02;
					 93-12(9);
Eff. February 1, 2011;
Readopted Eff. February 1,
					 2016.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0400 - RULES APPLICABLE TO CPAS PERFORMING ATTEST SERVICES › Section 08N .0410 - INTERNATIONAL STANDARDS ON AUDITING

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  International Standards on Auditing. A CPA shall not render auditing services
				  that report to comply with international standards unless the CPA has complied
				  with the applicable international standards on auditing.
(b) Statement on International Standards on
				  Auditing. The Statement on International Standards on Auditing issued by the
				  International Auditing and Assurance Standards Board are incorporated by
				  reference, including subsequent amendments and editions, and shall be
				  considered International Standards on Auditing for the purpose of Paragraph (a)
				  of this Rule. This document may be accessed at
https://www.iaasb.org/standards-pronouncements
at no cost.
Authority
					 G.S.55-12;
					 57D-2-02;
					 93-12(9);
Eff. February 1, 2016.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0400 - RULES APPLICABLE TO CPAS PERFORMING ATTEST SERVICES › Section 08N .0411 - AUDITS SUBJECT TO THE SINGLE AUDIT ACT

Current through Register Vol. 39, No. 2, July 15, 2024
A CPA rendering audit services to a state or local
					 government entity, non-profit organization, or other entity that is subject to
					 the Single Audit Act of 1984,
					 P.L.
					 98-502, and the Single Audit Act Amendments of
					 1996, P.L.
					 104-156, must comply with the Single Audit Act
					 amendments as implemented through Subpart F - Audit Requirements of Title 2 of
					 C.F.R., Chapter II, Part 200 Uniform Administrative Requirements, Cost
					 Principles, and Audit Requirements for Federal Awards ( 2 CFR part 200
					 ).
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter N - PROFESSIONAL ETHICS AND CONDUCT › Section .0400 - RULES APPLICABLE TO CPAS PERFORMING ATTEST SERVICES › Section 08N .0412 - FORENSIC SERVICES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Statement on
				  Standards for Forensic Services. A CPA shall not render forensic services
				  unless the CPA has complied with the Statement on Standards for Forensic
				  Services.
(b) Statement on
				  Standards for Forensic Services. The Statement for Forensic Services, including
				  the definition of such services, issued by the AICPA are incorporated by
				  reference, including subsequent amendments and editions. This document may be
				  accessed at
https://www.aicpa.org/resources/download/statement-on-standards-for-forensic-services
at no cost.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0100 - ORGANIZATION OF BOARD › Section 10 .0101-.0102

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  90-139 et seq.; 90-141 to 90-146; 90-142 et
				  seq.; 90-148; 90-149;
90-151; 90-153 to 90-157;
Eff.
				  February 1, 1976;
Readopted Eff. January 27, 1978;
Repealed Eff. December 1, 1988.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0100 - ORGANIZATION OF BOARD › Section 10 .0103 - STRUCTURE OF BOARD

Current through Register Vol. 39, No. 2, July 15, 2024
(a) As necessary to
				meet the requirements of
				G.S.
				90-140, the Board shall hold an election for
				chiropractic candidates for appointment. Notice of the election shall be
				published on the Board's website at
https://ncchiroboard.com
at least 30 days
				in advance of the election.
(b) The
				election shall be administered by the Board of Chiropractic Examiners. Any
				member of the Board who is nominated to succeed himself or herself shall be
				disqualified from conducting the vote in which he or she is a
				nominee.
(c) Each candidate shall
				provide two letters of endorsement from chiropractors licensed by the Board.
				The letters shall be submitted to the Board no less than 21 days before the
				election.
(d) If less than three
				candidates are elected, the Board shall provide additional names to the
				Governor, President Pro Tempore of the Senate, and Speaker of the House in
				order to comply with
				G.S.
				90-140.
Authority
				  G.S.
				  90-139;
				  90-140;
				  90-142;
Eff. February
				  1, 1976;
Readopted Eff. January 27, 1978;
Amended Eff.
				  January 1, 1983; May 8, 1979;
Legislative Objection Lodged Eff.
				  January 31, 1983;
Curative Amended Eff. February 18,
				  1983;
Amended Eff. June 1, 1994; December 1, 1988;
Pursuant to
				  G.S.
				  150B-21.3A, rule is necessary without
				  substantive public interest Eff. April 27, 2019;
Amended Eff. July
				  1, 2021; January 1, 2020.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0100 - ORGANIZATION OF BOARD › Section 10 .0104 - SEAL OF THE BOARD OF CHIROPRACTIC EXAMINERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The
				official seal of the Board consists of two concentric circles, with the word
				"Seal" inside the inner circle surrounded by the phrase "North Carolina Board
				of Chiropractic Examiners, Organized May 5, 1917" in the area between the
				circles.
(b) The Seal of the State
				of North Carolina, without alteration, has also been adopted for use by the
				Board where appropriate.
Authority
				  G.S.
				  90-142;
				  90-156;
Eff. February
				  1, 1976;
Readopted Eff. January 27, 1978;
Amended Eff.
				  December 1, 1988;
Pursuant to
				  G.S.
				  150B-21.3A, rule is necessary without
				  substantive public interest Eff. April 27,
				  2019.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0100 - ORGANIZATION OF BOARD › Section 10 .0105 - ESCROW ACCOUNT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The Board shall
				maintain an escrow account at a federally insured bank for the temporary
				deposit of any fees received by the Board during a period in which the Board's
				authority to expend funds is suspended by operation of law.
(b) At such time as the authority of the
				Board to expend funds is restored, the fees deposited in the escrow account
				shall be transferred to the Board's general account.
Authority
				  G.S.
				  90-142;
				  93B-2;
Eff. July 1,
				  2011;
Pursuant to
				  G.S.
				  150B-21.3A, rule is necessary without
				  substantive public interest Eff. April 27,
				  2019.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0201 - REPEALED - REQUIREMENTS FOR LICENSURE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  90-142;
				  90-143;
				  90-143.1;
				  150B-9(d);
Eff. February 1, 1976;
Readopted Eff. January 27, 1978;
Amended Eff. January 1, 1983;
Legislative Objection Lodged Eff.
				  January 31, 1983;
Curative Amended Eff. February 28,
				  1983;
Amended Eff. April 1, 1989; July 1, 1988;
Pursuant to
				  G.S.
				  150B-21.3A, rule is necessary without
				  substantive public interest Eff. April 27, 2019;
Repealed Eff.
				  January 1, 2022.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0202 - APPLICATION FOR LICENSURE

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				General. Application for licensure shall be made in writing upon forms provide
				by the Board. Application forms and instructions may be found on the Board's
				website, www.ncchiroboard.com.
(b)
				Description of Forms. The written application shall consist of two forms, the
				Application Form and the Character Reference Form. The following information
				shall be required to complete each form:
(1)
				The application form shall include the personal background of the applicant;
				educational history; a recent photograph; and a statement confirming that the
				applicant has read, understands, and will abide by the General Statutes and
				administrative rules governing chiropractic.
(2) The character reference form shall
				include the statements of three persons not related to the applicant attesting
				to the applicant's good moral character.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0205 - REPEALED - RENEWAL OF LICENSE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  90-142;
				  90-155;
				  93B-15;
Eff. February
				  1, 1976;
Readopted Eff. January 27, 1978;
Amended Eff.
				  January 1, 1983; October 17, 1980;
Legislative Objection Lodged
				  Eff. January 31, 1983;
Curative Amended Eff. February 18,
				  1983;
Amended Eff. April 1, 2018; June 1, 2015; July 1, 2011;
				  January 4, 1993; December 1, 1988;
Pursuant to
				  G.S.
				  150B-21.3A, rule is necessary without
				  substantive public interest Eff. April 27, 2019;
Repealed Eff.
				  January 1, 2022.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0206 - REPEALED - CERTIFICATION OF RADIOLOGIC TECHNOLOGISTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  90-143.2;
				  90-154.3;
Eff.
				  February 1, 1993;
Temporary Amendment Eff. January 1,
				  2003;
Temporary Amendment Expired October 31, 2003;
Amended Eff. April 1, 2018; July 1, 2010; January 1, 2004;
Pursuant
				  to G.S.
				  150B-21.3A, rule is necessary without
				  substantive public interest Eff. April 27, 2019;
Amended Eff.
				  January 1, 2020;
Repealed Eff. January 1,
				  2022.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0207 - CONTINUING EDUCATION SEMINARS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				Approval of Seminars. Only continuing education seminars approved by the Board
				shall count towards satisfying the requirements for license renewal. The
				sponsor and co-sponsors of any proposed seminar shall be responsible for
				submitting all the information outlined on the Board's Course Application
				("Application") to enable the Board to evaluate the seminar in accordance with
				this Rule. The Application can be found on and must be submitted pursuant to
				instructions on the Board's website at
https://ncchiroboard.com
. All
				applications must reflect that the seminar for which approval is being sought
				has been previously approved no more than 12 months prior to the date of the
				seminar by one of the following organizations:
(1) Any chiropractic college recognized by
				the Council on Chiropractic Education (CCE);
(2) Federation of Chiropractic Licensing
				Boards, PACE program; or
(3) Any
				other chiropractic association that can demonstrate an active membership base
				of at least 200 members.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0208 - ACUPUNCTURE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) In order to
				perform acupuncture, a licentiate or applicant for licensure shall first
				certify to the Board that he or she has completed a minimum of 200 hours of
				instruction sponsored or given by a chiropractic college accredited by the
				Council on Chiropractic Education or a college or university accredited by an
				accrediting body recognized by the US Department of Education. The 200 hours of
				instruction must contain at least 30 percent practical, hands-on hours.
				Individual classes can only be taken once for credit. To perform acupuncture, a
				licentiate shall also take the National Board of Chiropractic Examiners
				Acupuncture Examination and receive a passing score of 375 or
				greater.
(b) Prior to performing
				acupuncture, a licentiate or applicant for licensure must provide the Board
				with the following:
(1) An official
				transcript from an accredited acupuncture program demonstrating completion of
				the 200 hours of instruction described in this Rule; and
(2) Proof of successful completion of the
				acupuncture examination described in this Rule.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0209 - NUTRITIONAL SUPPLEMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
For the purpose of enforcing
				  G.S.
				  90-151.1, the term Anutritional supplements@
				  includes vitamins, minerals, enzymes, dietary supplements, herbs, homeopathic
				  and naturopathic preparations, glandular extracts, food concentrates and other
				  natural agents. The term Anutritional supplements@ does not include controlled
				  substances.
Authority
				  G.S.
				  90-142;
				  90-151;
				  90-151.1;
				  90-154;
Eff. May 1,
				  2004;
Pursuant to
				  G.S.
				  150B-21.3A, rule is necessary without
				  substantive public interest Eff. April 27,
				  2019.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0210 - INDIVIDUAL-STUDY CONTINUING EDUCATION

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Hours
				permitted. A doctor of chiropractic may obtain as many as eight credit hours of
				continuing education each year by successfully completing one or more
				individual-study courses approved by the Board.
(b) Course approval. The criteria for Board
				approval of any individual-study course are as follows:
(1) no practice-building or motivational
				courses shall be approved;
(2) no
				course shall be approved that requires participants, in order to utilize the
				information presented, to purchase equipment or clinical supplies available
				only through the course's instructors, sponsors, or co-sponsors;
(3) each subject taught shall fall within the
				extent and limitation of chiropractic licensure in this State as provided in
				G.S.
				90-151;
(4) the subject matter shall be presented in
				a manner comparable to instruction at chiropractic colleges accredited by the
				Council on Chiropractic Education;
(5) the sponsor shall have a method for
				recording and verifying a doctor's participation expressed in credit hours and
				fractions thereof, and the sponsor shall assume responsibility for submitting a
				certificate of participation to the Board within 60 days after a doctor
				completes the course;
(6) the
				course shall include one or more examinations or other means of verifying that
				a participating doctor has mastered the material presented in the
				course.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0212 - MEDICAL COLLEGE TRANSFER CREDITS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				Purpose of Rule. An increasing number of students who initially enrolled in
				medical colleges are transferring to chiropractic colleges. The standard
				curricula for the first two years of medical and chiropractic colleges are
				similar. The Board of Chiropractic Examiners believes that it is in the public
				interest to allow applicants for chiropractic licensure in this State to
				receive credit for hours earned while attending medical college, as such a
				policy promotes the efficient use of classroom resources, reduces wasteful
				duplication and lowers the cost of obtaining a chiropractic degree.
(b) Declaration of Equivalency. To the extent
				the curricula of the institutions overlap, the Board deems a medical college
				approved by the Liaison Commission on Medical Education or the Committee for
				the Accreditation of Canadian Medical Schools or an osteopathic college
				approved by the American Osteopathic Association to be the equivalent of a
				chiropractic college accredited by the Council on Chiropractic
				Education.
(c) Counting Transfer
				Credits. For purposes of North Carolina licensure, the Board shall count any
				and all hours earned by an applicant at an approved medical college that have
				been accepted as transfer credits by the applicant's chiropractic
				college.
Authority
				  G.S.
				  90-142;
				  90-143;
Eff. July 1,
				  2011;
Pursuant to
				  G.S.
				  150B-21.3A, rule is necessary without
				  substantive public interest Eff. April 27,
				  2019.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0213 - CERTIFIED CHIROPRACTIC ASSISTANTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				Designation. The Board shall classify Certified Chiropractic Assistants as
				follows:
(1) Level 1 - Clinical
(2) Level 2 - X-ray
For purposes of this Rule, a Certified Chiropractic Assistant
				  - Level 1 is the same as a "chiropractic clinical assistant" as defined in
				  G.S.
				  90-143.4(a). For purposes of
				  this Rule, a Certified Chiropractic Assistant - Level 2 is the same as a
				  "diagnostic imaging technician" as defined in
				  G.S.
				  90-143.2 and may be referred to as a
				  "radiologic technologist", "X-ray tech", and "X-ray technician."
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0214 - EXPIRED - RANDOM OFFICE INSPECTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  90-142;
				  90-154;
				  90-154.2;
				  90-154.3;
Eff. March
				  1, 2016;
Expired Eff. May 1, 2019 pursuant to
				  G.S.
				  150B-21.3A.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0215 - PETITION FOR PREDETERMINATION

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				General. Pursuant to
				G.S.
				93B-8.1(b6), any person with
				a criminal history may petition the Board at any time for a predetermination of
				whether the individual's criminal history will likely disqualify the individual
				from obtaining a license, in accordance with this Rule. The Petition form may
				be found on the Board's website at
https://ncchiroboard.com
.
(b) Petition Procedure. To petition the Board
				under this Rule, a person must submit to the Board's office a petition for
				predetermination that contains all of the following information:
(1) The person's name;
(2) The last four digits of the person's
				social security number;
(3) The
				person's current residential address;
(4) The person's current mailing
				address;
(5) A nationwide criminal
				history record report from the criminal records reporting service currently
				under contract with the Board;
(6)
				For each crime identified in the criminal history record report, the following
				information:
(A) Whether the crime was a
				felony or misdemeanor;
(B) The date
				that the crime occurred;
(C) The
				date the person was convicted of, or plead guilty or nolo contendere to, the
				crime;
(D) The age of the person at
				the time of the crime;
(E) The
				circumstances surrounding the commission of the crime;
(F) The sentence imposed for the
				crime;
(G) The period of time
				during which the person was incarcerated for the crime;
(H) The period of time during which the
				person was on probation or parole for the crime;
(I) Any documentation related to the person's
				rehabilitation or employment since the date of the crime;
(J) Whether the person has undergone any
				rehabilitative drug or alcohol treatment since the date of the crime;
(K) Whether a Certificate of Relief has been
				granted regarding the crime, pursuant to G.S. 15A 173.2; and
(L) Any affidavits or other written
				documents, including character references, for the person.
(7) An affirmation under oath that the person
				has read the Instructions for Submitting a Petition for Predetermination and
				the statutes and rules governing the practice of chiropractic and that the
				information contained in the petition is true and accurate.
Incomplete petitions shall not be considered by the Board. If
				  incomplete petitions received by the Board are not made complete within 30 days
				  of receipt, the incomplete petitions will be returned to the person from whom
				  the request was made.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0216 - WAIVER

Current through Register Vol. 39, No. 2, July 15, 2024
The Board may waive any rule in this Chapter that is not
				  statutorily required if a licensee, or applicant for license or certification,
				  submits a written request. Factors the Board shall use in determining whether
				  to grant the waiver are:
(1) degree of
				disruption to the Board;
(2) cost
				to the Board;
(3) degree of benefit
				to the public;
(4) whether the
				requesting party had control over the circumstances that required the requested
				waiver;
(5) notice to and
				opposition by the public;
(6) need
				for the waiver; and
(7) previous
				requests for waivers submitted from the requesting party.
Authority
				  G.S.
				  90-142;
				  150B-19(6);
Emergency Adoption Eff. April 28, 2020;
Temporary Adoption Eff.
				  July 24, 2020;
Eff. July 1, 2021.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0217 - PROFESSIONAL ENTITIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A chiropractor
				who seeks to deliver chiropractic services through a professional corporation
				or professional limited liability company shall first obtain Board approval.
				Prior to approval, the entity shall submit its Articles of
				Incorporation/Organization to the Board for the purpose of verifying the legal
				name of the entity.
(b) No proper
				names of persons other than licensees may be included in the name and all
				professional entities must include the word "Chiropractor," "Chiropractic," or
				the name of a licensed chiropractor who is an owner of the professional entity.
				The name of a professional entity shall not be false or misleading. For the
				purposes of this rule, "misleading" is defined as possessing the capacity or
				tendency to create a mistaken understanding or impression including a name that
				implies services beyond the scope of practice set forth in Art. 8, Chapter 90
				of the NC General Statutes, or a name that is identical or similar in name to
				an existing registered business entity.
(c) Business entities organized for the
				purpose of providing professional chiropractic services shall not contain the
				name of an individual unless:
(1) The named
				individual is licensed under this statute; or
(2) The named individual is either a deceased
				or retired owner of the business, provided that the professional entity has
				permission to use the name of the deceased or retired owner. Permission shall
				be obtained from any person or legal entity who has authority to act on behalf
				of the deceased or retired owner.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0200 - PRACTICE OF CHIROPRACTIC › Section 10 .0218 - PRECEPTORS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Chiropractic physicians who supervise
				students pursuant to G.S. 90-142.1 ("preceptors") shall provide the Board with
				the following information prior to commencing student supervision on a form
				available on the Board's website:
(1) Full
				name and license number of the preceptor;
(2) Full name of student;
(3) Chiropractic college in which student is
				enrolled;
(4) Expected date of
				graduation;
(5) Contact phone
				number and email for student;
(6)
				Start and end dates of preceptorship;
(7) Address where preceptorship will take
				place; and
(8) Acknowledgement by
				the preceptor that he/she has read the statutes, rules and guidelines regarding
				the preceptor role.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0300 - RULES OF UNETHICAL CONDUCT › Section 10 .0301 - REPEALED - RULES OF UNETHICAL CONDUCT

Current through Register Vol. 39, No. 2, July 15, 2024
Legislative Objection
				  Lodged Eff. January 31, 1983;
Statutory Authority
				  G.S.
				  90-142;
				  90-154;
Eff. February
				  1, 1976;
Readopted Eff. January 27, 1978;
Amended Eff.
				  January 1, 1983;
Curative Amended Eff. February 18,
				  1983;
Repealed Eff. June 1, 1988.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0300 - RULES OF UNETHICAL CONDUCT › Section 10 .0302 - ADVERTISING AND PUBLICITY

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				Methods of Professional Identification. Methods of professional identification
				that are compliant with
				G.S.
				90-154.2(4) include:
(1) Signs. Signs may be placed on exterior
				doors, windows or walls of the licentiate's office or at entrances to the
				building in which his office is located.
(2) Stationery. A licentiate may identify
				himself on his stationery and mailing literature using the terms permitted by
				this Rule.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0300 - RULES OF UNETHICAL CONDUCT › Section 10 .0303 - SOLICITATION OF AUTO ACCIDENT VICTIMS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				In-Person and Telephone Solicitation of Auto Accident Victims. In order to
				protect the public from misrepresentation, coercion or undue influence, it
				shall be unlawful for a doctor of chiropractic, or the doctor's employee, to
				initiate direct personal contact or telephone contact with any person who has
				been injured in a motor vehicle collision, or with any person residing in the
				injured person's household, for a period of 90 days following the collision, if
				the purpose of initiating contact is, in whole or part, to solicit the injured
				person to become a patient of the doctor.
(b) Acceptance of Referrals From Runners. It
				shall be unlawful for a doctor of chiropractic to accept as a patient any
				person injured in an automobile accident who was referred by a runner. As used
				in this Rule, the term "runner" means any person, firm or corporation that
				routinely obtains the names of injured persons from motor vehicle accident
				reports or other public records and then contacts those persons to induce them
				to seek medical or chiropractic treatment or pursue legal claims.
(c) Solicitation of Auto Accident Victims by
				Mail. A doctor of chiropractic may solicit persons injured in motor vehicle
				collisions at any time through the use of posted communications such as
				letters, brochures, information packages and sound or video recordings. The
				words, "This is an advertisement for chiropractic services" must appear on the
				communication's envelope or mailing container in print large enough to be
				easily read.
(d) Nonconforming
				Solicitation Deemed Unethical Conduct. Any solicitation of automobile accident
				victims which does not conform to the requirements of this Rule shall be
				considered a violation of the Rules of Ethics of Advertising and Publicity
				pursuant to
				G.S.
				90-154.2(5).
Authority
				  G.S.
				  90-142,
				  90-154,
				  90-154.2;
Eff.
				  September 1, 1994;
Pursuant to
				  G.S.
				  150B-21.3A, rule is necessary without
				  substantive public interest Eff. April 27,
				  2019.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 10 - CHIROPRACTIC EXAMINERS › Section .0300 - RULES OF UNETHICAL CONDUCT › Section 10 .0304 - DESIGNATION OF SPECIALTIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				Definitions. For purposes of this Rule, the following definitions shall apply:
(1) Claim of Specialization: any use of the
				designations listed in this Rule or any representation stating or implying
				that, by virtue of additional training, a licentiate possesses greater
				expertise in any aspect of health care than is possessed by chiropractic
				physicians who have not had additional training. The mere recitation of
				academic degrees awarded to a licentiate does not constitute a claim of
				specialization.
(2) Publication:
				representations regarding any claim of specialization made by a licentiate
				which may include representations made in advertising, whether printed or
				broadcast; written representations appearing on professional stationery,
				business cards, curriculum vitae, or office signage; and oral representations
				made in judicial proceedings.