reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 30 - STATE ETHICS COMMISSION › Chapter 10 - LOBBYING › Subchapter D - LOBBYING COMPLAINTS › Section .0400 - COMPLAINT DISPOSITIONS › Section 10D .0405 - MIXED COMPLAINT DETERMINATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) In
				  a mixed complaint, within 10 business days after determination by the
				  Commission of the Article 1, 3, 5, and 7 portions of the complaint, Commission
				  staff shall:
(1) provide the Secretary of
				  State's Lobbying Compliance Division with:
(A)
				  written notice of the Commission's final disposition, and
(B) access to, and, if requested, temporary
				  possession and custody of, all investigative materials in mixed complaint
				  investigations, excluding attorney work-product and items subject to the
				  attorney-client privilege under current law;
North Carolina Administrative Code › Title 30 - STATE ETHICS COMMISSION › Chapter 10 - LOBBYING › Subchapter D - LOBBYING COMPLAINTS › Section .0400 - COMPLAINT DISPOSITIONS › Section 10D .0406 - NOTIFICATION OF VIOLATION TO RESPONDENT

Current through Register Vol. 39, No. 2, July 15, 2024
If the Commission finds that a violation has occurred, the
					 respondent shall be notified of the following:
(1) the Commission's decision;
(2) any sanctions imposed pursuant to Rule
				  .0501 of this Subchapter;
(3) if it
				  is a mixed complaint, the referral to the Secretary of State's Lobbying
				  Compliance Division and the respondent's duty to retain any potentially
				  relevant information, including documents, correspondence, notes, electronic
				  communications, electronically stored information and emails;
(4) the respondent's right to appeal the
				  determination by filing a petition with the Office of Administrative Hearings
				  and that the Commission's determination shall become final upon a failure to
				  appeal within 60 days;
(5) the
				  respondent's opportunity to meet with Commission staff to discuss post-decision
				  settlement; and
(6) the requirement
				  that pursuant to
				  G.S.
				  120C-603(a), apparent
				  violations of G.S. 120C shall be reported to the district attorney.
Authority
					 G.S.
					 120C-101(a);
					 120C-601;
					 120C-603;
Eff. June
					 1, 2014.
North Carolina Administrative Code › Title 30 - STATE ETHICS COMMISSION › Chapter 10 - LOBBYING › Subchapter D - LOBBYING COMPLAINTS › Section .0400 - COMPLAINT DISPOSITIONS › Section 10D .0407 - NOTIFICATION OF VIOLATION TO COMPLAINANT

Current through Register Vol. 39, No. 2, July 15, 2024
If the Commission determines that a violation occurred,
					 Commission staff shall notify the complainant that an Order has been entered
					 and, if relevant that a referral has been made to the Secretary of State under
					 Rule .0405 of this Subchapter.
Authority
					 G.S.
					 120C-101(a);
					 120C-601;
					 120C-603;
Eff. June
					 1, 2014.
North Carolina Administrative Code › Title 30 - STATE ETHICS COMMISSION › Chapter 10 - LOBBYING › Subchapter D - LOBBYING COMPLAINTS › Section .0500 - SANCTION CRITERIA AND IMPOSITION OF SANCTIONS › Section 10D .0501 - POTENTIAL SANCTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Upon finding a violation and taking the criteria in Rule
					 .0502 of this Subchapter into consideration, the Commission may:
(1) issue a letter of warning;
(2) impose a fine of up to five thousand
				  dollars ($5,000) per violation;
(3)
				  require a respondent to attend lobbying education as specified by the
				  Commission; and
(4) impose other
				  sanctions as provided in Chapter 120C.
Authority
					 G.S.
					 120C-101(a);
					 120C-300;
					 120C-601;
					 120C-602;
Eff. June
					 1, 2014.
North Carolina Administrative Code › Title 30 - STATE ETHICS COMMISSION › Chapter 10 - LOBBYING › Subchapter D - LOBBYING COMPLAINTS › Section .0500 - SANCTION CRITERIA AND IMPOSITION OF SANCTIONS › Section 10D .0502 - SANCTION CRITERIA

Current through Register Vol. 39, No. 2, July 15, 2024
The Commission may consider one or more of the following
					 criteria in imposing sanctions:
(1) the
				  length of time the respondent has been engaged in lobbying for
				  payment;
(2) the length of time the
				  respondent has been paying an individual to lobby on its behalf;
(3) the length of time the respondent has
				  been registered as a lobbyist or liaison personnel;
(4) the length of time the respondent has
				  been registered as a lobbyist principal;
(5) the number of past violations of G.S.
				  120C by the respondent;
(6) the
				  number of times the respondent has received a warning letter;
(7) whether the respondent knew or should
				  have known that the conduct or activity was a violation of Article 1, 3, 5, or
				  7 of G.S. 120C;
(8) the nature and
				  number of violations in the complaint;
(9) the duration of the violation;
(10) whether the respondent attempted to
				  correct the violation prior to a complaint being filed;
(11) the result or effect of the
				  violation;
(12) whether the
				  violation was inadvertent or intentional;
(13) whether the respondent has received
				  advice, informal or formal, from the Commission regarding the conduct or
				  activity giving rise to the violation;
(14) the scope of the lobbying activity
				  concealed;
(15) the amount of the
				  resources expended to violate the law;
(16) the amount of expenditures concealed;
				  or
(17) any other criteria that the
				  Commission deems reasonable to assist with the determination of
				  sanctions.
Authority
					 G.S.
					 120C-101(a);
					 120C-601;
					 120C-602;
Eff. June
					 1, 2014.
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-01 - General Administration › Chapter 2-01-01 - Organization of Board › Section 2-01-01-01 - Organization of abstracters' board of examiners

Current through Supplement No. 393, July, 2024
1.
History
. The 1925 legislative assembly enacted abstracters'
				examiners legislation, codified as North Dakota Century Code chapter
				 43-01. This chapter requires the
				governor to appoint a state abstracters' board of examiners. The board,
				generally speaking, stands between the abstracter and the public. It is the
				responsibility of the board to protect the public against poorly trained and
				irresponsible abstracters.
2.
Board membership
. The board consists of three members appointed by
				the governor for a term of six years, with the terms of office so arranged that
				one term expires on March thirty-first of every odd-numbered year. One member
				of the board must be an abstracter. Each member of the board qualifies by
				taking the oath required by civil officers and holds office until a successor
				is appointed and qualified. Any vacancy on the board is filled by appointment
				by the governor for the unexpired term. At the first meeting of the board
				subsequent to the thirty-first day of March in each odd-numbered year, the
				members of the board elect a president from board membership and a
				secretary-treasurer.
3.
Secretary-treasurer
. The secretary-treasurer is not a member of
				the board but is a practical abstracter engaged in the business of making
				abstracts of title to real estate.
4.
Inquiries
. Inquiries
				regarding the board may be addressed to the secretary-treasurer:
Mr. Rodney B. Lindstrom
Secretary-Treasurer
Abstracters' Board of Examiners
P. O. Box 551
New Rockford, North Dakota 58356
General Authority: NDCC 28-32-02.1
Law Implemented: NDCC 28-32-02.1
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-02 - Continuing Education › Chapter 2-02-01 - Continuing Education › Section 2-02-01-01 - Continuing education requirements - Reporting periods

Current through Supplement No. 393, July, 2024
Beginning on July 1, 1995, each abstracter who is a holder of
				  a certificate of registration under North Dakota Century Code chapter
				   43-01 shall complete not less than
				  eighteen hours of approved continuing education during each three-year period
				  that the abstracter is a holder of a certificate of registration in this state.
				  Continuing education hours will not accumulate beyond each three-year period.
The reporting period for abstracters holding a certificate of
				  registration in the state prior to July 1, 1995, begins on July 1, 1995, and
				  will conclude on June 30, 1998. Subsequent reporting periods will conclude on
				  June thirtieth every three years thereafter. The reporting periods for
				  abstracters who received an initial certificate of registration between July 1,
				  1995, and July 1, 2007, will commence on July first succeeding the date the
				  abstracter initially secures a certificate of registration to practice in this
				  state and concludes on June thirtieth three years later. Subsequent reporting
				  periods for these abstracters will conclude on June thirtieth every three years
				  thereafter. Credits for continuing education hours acquired at the North Dakota
				  land title association school after January 1, 1995, and prior to July 1, 1995,
				  will be recognized.
The reporting period for abstracters who initially receive a
				  certificate of registration after July 1, 2007, begins on July 1, 2007, and
				  will conclude on June 30, 2010. Subsequent reporting periods for these
				  abstracters will conclude on June thirtieth every three years thereafter. New
				  abstracters shall have the same reporting dates as existing abstracters, but
				  the required total of continuing education hours for their initial reporting
				  period shall be prorated based on the number of years to the next reporting
				  date.
General Authority: NDCC 43-01-10(4)
Law Implemented: NDCC 43-01-10(4)
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-02 - Continuing Education › Chapter 2-02-01 - Continuing Education › Section 2-02-01-02 - Reporting

Current through Supplement No. 393, July, 2024
Each abstracter shall report to the secretary of the board
				  all schools, seminars, and training sessions attended and all correspondence
				  courses taken relating to the title industry at the time the abstracter applies
				  for renewal of the abstracter's certificate of registration. The report must
				  include the date, where the sessions were held, and the hours attended. Failure
				  to complete the required hours results in nonrenewal of the certificate of
				  registration at the discretion of the board.
General Authority: NDCC 43-01-10(4)
Law Implemented: NDCC 43-01-10(4)
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-02 - Continuing Education › Chapter 2-02-01 - Continuing Education › Section 2-02-01-03 - Continuing education hours approval procedure

Current through Supplement No. 393, July, 2024
The board shall determine what constitutes an approved course
				  or event. It may issue and publish advance guidelines or evaluate courses and
				  supporting information as submitted for approval. It may approve courses or
				  events after they have been presented or for fewer credit hours than requested.
Any abstracter desiring continuing education credits for
				  attendance at a course, session, or other event must request board approval of
				  the event, with the exception that credit will be given for attending all North
				  Dakota land title association and American land title association events,
				  including conventions, seminars, or midwinter conventions. Seminars sponsored
				  by the North Dakota bar association and North Dakota board of realtors may be
				  granted points by the board upon examination of the material being offered. A
				  minimum of four hours of credit must be earned by attendance at North Dakota
				  land title association-sponsored schools, seminars, or conventions.
General Authority: NDCC 43-01-10(4)
Law Implemented: NDCC 43-01-10(4)
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-02 - Continuing Education › Chapter 2-02-01 - Continuing Education › Section 2-02-01-04 - Computation of hours

Current through Supplement No. 393, July, 2024
Credit hours will be awarded on the basis of one hour for
				  each fifty minutes actually spent in the attendance at a course or event
				  approved by the board. Credit hours will be rounded to the nearest quarter
				  hour.
General Authority: NDCC 43-01-10(4)
Law Implemented: NDCC 43-01-10(4)
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-02 - Continuing Education › Chapter 2-02-01 - Continuing Education › Section 2-02-01-05 - Waiver of continuing education requirements

Current through Supplement No. 393, July, 2024
Waiver of continuing education requirements will be granted
				  to a holder of a certificate of registration not actively engaged in the title
				  business. If the abstracter becomes active again, the abstracter shall comply
				  with the educational requirements established by this chapter. The reporting
				  period for the abstracter commences on July first succeeding the date the
				  abstracter becomes reactive and concludes on June thirtieth three years later.
				  Subsequent reporting periods will conclude on June thirtieth every three years
				  thereafter.
General Authority: NDCC 43-01-10(4)
Law Implemented: NDCC 43-01-10(4)
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-03 - Practice Standards › Chapter 2-03-01 - Timeliness of Service › Section 2-03-01-01 - Logbook

Current through Supplement No. 393, July, 2024
Every abstract office shall maintain a logbook of requested
				  abstract work. The logbook must document the customer's name, the date the
				  request for work is received, the promised or expected completion date, the
				  actual completion date, and a remarks column. Except as otherwise agreed by the
				  customer, the expected completion date will be three weeks or less after
				  receipt of the work order The abstracter shall note any extenuating
				  circumstances under section 2-03-01-03, and shall include an
				  explanation if work is not completed within three weeks. The board or the
				  board's representative may examine the logbook at any time, either in person or
				  by requiring the abstracter to photocopy pages from the book and mail them to
				  the board or the board's representative or by requiring the abstracter to fax
				  pages from the logbook to a designated facsimile machine within a specified
				  time period.
General Authority: NDCC 43-01-16
Law Implemented: NDCC 43-01-16
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-03 - Practice Standards › Chapter 2-03-01 - Timeliness of Service › Section 2-03-01-02 - Timeliness of service

Current through Supplement No. 393, July, 2024
Under normal circumstances, the abstracter will complete each
				  requested abstract work order within a presumed period of three weeks or less
				  from receipt of the requested abstract work order.
General Authority: NDCC 43-01-16
Law Implemented: NDCC 43-01-16
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-03 - Practice Standards › Chapter 2-03-01 - Timeliness of Service › Section 2-03-01-03 - Exceptions to presumed timeliness standard

Current through Supplement No. 393, July, 2024
The following are exceptions from the standard presumed
				  turnaround time of three weeks or less:
1. The customer and abstract company have
				mutually agreed upon a different time limit, which must be documented in the
				logbook.
2. Circumstances other
				than the customer's consent which may prevent an abstract company from
				completing a job request within three weeks include:
a. The extended absence of a key employee or
				employees due to illness, death in the employee's immediate family, deployment
				by any branch of the armed forces, jury duty, or a reasonable unavoidable
				absence caused by circumstances beyond the employee's control.
b. The abstracter is delayed by waiting for
				information from third parties or the customer which prevent the abstracter
				from completing the work.
c. The
				abstract job is too voluminous to be completed within a three-week time period,
				in which case, the abstracter shall notify the customer and attempt to mutually
				agree upon a specific date.
d.
				Work may be delayed until the requesting customer's previous invoices have been
				paid.
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-03 - Practice Standards › Chapter 2-03-01 - Timeliness of Service › Section 2-03-01-04 - Practice parameters

Current through Supplement No. 393, July, 2024
In addition to any other disciplinary measure available to
				  the board, if the board determines there are consistent problems with tardiness
				  in completing abstract work under normal circumstances, the board may require
				  the abstract company to hire and to train additional employees at the company's
				  expense.
General Authority: NDCC 43-01-16
Law Implemented: NDCC 43-01-16
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-03 - Practice Standards › Chapter 2-03-01 - Timeliness of Service › Section 2-03-01-05 - Work product requirements

Current through Supplement No. 393, July, 2024
As part of the duty to provide an abstract on request:
1. Abstracters and abstract companies
				may not refuse to provide an industry acceptable alternative abstract product,
				such as stubbing separate parcels or providing a partial abstract, if requested
				in writing by a customer and if the alternative is not adverse to provisions
				guiding such products or the usage thereof under law.
2. Abstracters and abstract companies may not
				refuse to exclude from abstracts of title, at the customer's written request,
				recorded documents such as zoning ordinances, mineral instruments, or other
				documents under North Dakota Century Code section
				 43-01-15.1.
General Authority: NDCC 43-01-05, 43-01-16
Law Implemented: NDCC 43-01-15.1, 43-01-16
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-03 - Practice Standards › Chapter 2-03-02 - Ethics › Section 2-03-02-01 - Practicing law

Current through Supplement No. 393, July, 2024
Abstracters are well-versed in land title law and may find
				  customers seeking to rely upon the abstracter's advice in legal matters.
				  Abstracters are not attorneys by virtue of their certificate of registration or
				  authority from the board. Abstracters may provide professional advice within
				  the scope of practice as an abstracter, but they may not provide title
				  examination nor shall abstracters create legal documents for customers. All
				  these acts may be deemed to be practicing law, and may not be performed by an
				  abstracter unless the abstracter is admitted to practice law by the North
				  Dakota supreme court.
General Authority: NDCC 43-01-05, 43-01-16
Law Implemented: NDCC 43-01-16
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-03 - Practice Standards › Chapter 2-03-02 - Ethics › Section 2-03-02-02 - Confidentiality

Current through Supplement No. 393, July, 2024
Abstracters shall practice confidentiality in all facets of
				  their work in order to protect their customers' privacy.
General Authority: NDCC 43-01-05, 43-01-16
Law Implemented: NDCC 43-01-16
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-03 - Practice Standards › Chapter 2-03-02 - Ethics › Section 2-03-02-03 - Public duty

Current through Supplement No. 393, July, 2024
Abstracters must at all times conscientiously perform their
				  duties to protect the legal rights and expectations of their customers and the
				  community, they must provide the best possible abstract products and services,
				  and they shall at all times maintain honesty in providing their services. Ready
				  transferability of land ownership or interests result from accuracy and
				  perfection of titles and therefore abstacters shall issue abstracts of title
				  only after a complete, thorough search founded on adequate records and they
				  shall conduct their business so that the needs of their customers and the
				  community are given paramount importance.
General Authority: NDCC 43-01-05
Law Implemented: NDCC 43-01-16
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-03 - Practice Standards › Chapter 2-03-02 - Ethics › Section 2-03-02-04 - Abstracters serve the interests of real estate owners, purchasers, and lenders

Current through Supplement No. 393, July, 2024
1. Abstracters
				shall facilitate transactions involving title by eliminating delays and
				unnecessary exceptions and making their services available in a manner which
				will encourage transferability of title. Abstracters and their employees may
				not engage in any unfair or deceptive acts or practices and shall conduct their
				business so as to promote the public interest and the continued integrity and
				stability of the abstract profession.
2. Abstract companies, abstracters, and
				abstract company employees must be courteous and prompt when communicating with
				their customers regarding timelines, abstract products, and other issues in
				order to avoid misunderstandings and prevent hardship for the customers.
3. Abstracters serve the public by
				assisting with other people's business transactions. This duty requires trust
				and confidence in the abstract profession. Abstract companies, abstracters, and
				abstract company employees may not abuse their position by wrongfully
				interfering with transactions between their customers and other people.
				Wrongful interference includes intentionally usurping a customer's sales for
				other services, such as title insurance, or any intentional act that creates,
				supports, or promotes an unlawful interference with business, except that
				actual damages need not be proven.
General Authority: NDCC 43-01-05
Law Implemented: NDCC 43-01-16
North Dakota Administrative Code › Title 2 - Abstracters' Board of Examiners › Article 2-03 - Practice Standards › Chapter 2-03-03 - Billing › Section 2-03-03-01 - Billing

Current through Supplement No. 393, July, 2024
An abstracter may charge no more than is allowed under North
				  Dakota Century Code section
				   43-01-18. The following rules
				  guide charges under the law:
1.
				Charges are allowed for searching different names, but a separate charge may
				not be made for the same or substantially the same name. A name with or without
				a middle initial is substantially the same name, but names with substantial
				differences, such as the suffixes jr. or sr, are different names. A married
				woman who uses the prefix mrs. followed by her husband's given name and surname
				creates a different name for searching than the woman's given name and her
				married surname. Also, a separate search charge may be made if a person's name
				has changed for any reason, such as marriage (including name combinations or
				hyphenations).
2. It is
				presumptively not overcharging to search all names on the title within the last
				forty years for tax and judgment liens, if relevant to the time period being
				searched.
3. Recording practices
				differ across the state. When billing, an abstracter shall charge based on the
				actual recording practice in the county.
a.
				Some counties will record documents as miscellaneous instruments and some
				counties will record the same documents as deeds or mortgages. Abstracters may
				charge by the actual recording.
b.
				Any document that was recorded as a single document may only be charged as a
				single instrument without regard to the number of attachments, letters, or
				riders. Conversely, if a document was recorded separately, it may be charged as
				a separate instrument even if it obviously relates to an additional instrument.
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-01 - General Administration › Chapter 3-01-01 - Organization of Board › Section 3-01-01-01 - Organization of the state board of accountancy

Current through Supplement No. 393, July, 2024
1.
History.
The state board of accountancy was created in 1913 and
				originally supervised certified public accountants. The 1975 Public Accountancy
				Act, codified as North Dakota Century Code chapter 43-02.1, completely revamped
				the accountancy laws and added licensed public accountants to the board's
				jurisdiction. The Accountancy Act of 1993 replaced North Dakota Century Code
				chapter 43-02.1 with chapter 43-02.2.
2.
Legislative intent.
It is the
				policy of this state, and the purpose of the Accountancy Act of 1993 to promote
				the reliability of information used for guidance in financial transactions or
				for accounting for or assessing the financial status or performance of
				enterprises.
3.
Board
				membership.
The board consists of five members appointed by the
				governor. There are five certified public accountants on the board.
4.
Board organization.
The board
				shall elect from its members a president and a secretary-treasurer, and any
				other officers the board may require. The officers shall take office
				immediately following election and shall serve for one year, and shall be
				eligible for reelection. The president shall preside at meetings of the board;
				the secretary-treasurer shall preside in the absence of the
				president.
5.
Compensation of
				board members.
Each member of the state board of accountancy shall
				receive compensation of three hundred dollars for each day or portion thereof,
				spent in official business of the board, not to exceed two thousand dollars per
				fiscal year.
6.
Executive
				director.
The board is authorized to employ an executive director. The
				executive director is responsible for keeping the board's records and
				administering the board's activities.
General Authority:
NDCC 28-32-02,
					 43-02.2-03
Law Implemented:
NDCC 28-32-02,
					 43-02.2-03
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-01 - General Administration › Chapter 3-01-02 - Definitions › Section 3-01-02-01 - Definitions

Current through Supplement No. 393, July, 2024
Unless specifically stated otherwise, the following
				  definitions are applicable throughout this title:
1. "Accountant" means either a certified
				public accountant (CPA) or a licensed public accountant (LPA), except as
				provided in section 3-01-02-02.
2.
				"Accounting concentration" means twenty-four semester credits or equivalent of
				accounting courses, plus twenty-four credits of other business courses.
				Principles of accounting or equivalent courses do not count toward the required
				accounting or business courses.
3.
				"AICPA" means the American institute of certified public accountants.
4. "Bookkeeping" means the maintaining of
				financial records and preparation of tax returns. Bookkeeping does not include
				the preparation of any financial statement or similar such documents on which
				language similar to that utilized by certified public accountants or licensed
				public accountants is placed including compilation and review
				language.
5. "Enterprise" means any
				person, persons, or entity, whether or not organized for profit, for which an
				accountant provides services.
6.
				"Financial statements" means a presentation of financial data, including any
				accompanying notes, intended to show financial position at a point in time or
				changes in financial position for a period of time in accordance with generally
				accepted accounting principles or another comprehensive basis of accounting.
				Incidental financial data included in management advisory services, reports to
				support recommendations to a client, and tax returns and supporting schedules
				are not financial statements.
7.
				"NASBA" means the national association of state boards of
				accountancy.
8. "Practice of public
				accounting" does not include reviews conducted under peer review programs.
The terms "public practice", "practice", "practice of public
				  accountancy", and "practice public accounting", shall be synonymous with the
				  term "practice of public accounting".
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC
					 43-02.2-03
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-01 - General Administration › Chapter 3-01-02 - Definitions › Section 3-01-02-02 - Use of words "accountant" and "accounting"

Current through Supplement No. 393, July, 2024
Except as provided in subsections 2, 3, 4, 5, and 6 of the
				  North Dakota Century Code section 43-02.2-12, a person or firm assuming or
				  using any title , designation, acronym, or abbreviation that includes the words
				  "accountant" or "accounting" does not imply the person or firm holds a valid
				  certificate, license, or permit issued under North Dakota Century Code chapter
				  43-02.2 or has special competence as an accountant or auditor, if the words are
				  accompanied by a suitable disclaimer. For a person the disclaimer must state
				  the person is not a CPA or LPA. For a firm the disclaimer must state the firm
				  is not a CPA firm or LPA firm. The disclaimer is suitable if its location, size
				  or volume, and form clearly informs the public.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC 43-02.2-03,
					 43-02.2-12
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-01 - General Administration › Chapter 3-01-03 - Ethics, Firm Ownership, and Firm Review › Section 3-01-03-01 - Code of ethics

Current through Supplement No. 393, July, 2024
Licensees must observe the code of professional conduct of
				  the American institute of certified public accountants, with references to
				  "member" being understood to apply to licensees. Licensees must also observe
				  the codes of conduct of the general accounting office, the securities and
				  exchange commission, and any other bodies, whenever they are relevant and
				  applicable based on services performed by the licensee.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC
					 43-02.2-03
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-01 - General Administration › Chapter 3-01-03 - Ethics, Firm Ownership, and Firm Review › Section 3-01-03-02 - Firm ownership

Current through Supplement No. 393, July, 2024
A minority of the ownership of a firm practicing public
				  accountancy within this state may be held by noncertified public accountants or
				  nonlicensed public accountants, but each such owner:
1. Must be an individual;
2. Must not serve as the principal executive
				officer of the firm;
3. Must not
				exercise authority over the performance of audit, review, compilation, or other
				attest services; and
4. Must not
				aid in the unauthorized practice of public accounting, or knowingly
				misrepresent facts, or commit any act discreditable to the accounting
				profession.
When any owner of a firm practicing public accounting within
				  this state is convicted of a felony or other crime involving fraud or
				  dishonesty, or is disciplined by a regulatory agency, that person's ownership
				  in the firm must be fully divested within six months thereafter, if so directed
				  by the board.
In the event of death or incapacity of a firm's sole owner,
				  the firm may continue to operate under the owner's name and credential, for up
				  to one year. The board may require firm supervision.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC
					 43-02.2-06
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-01 - General Administration › Chapter 3-01-03 - Ethics, Firm Ownership, and Firm Review › Section 3-01-03-03 - Firm review

Current through Supplement No. 393, July, 2024
Firms practicing public accounting are required to undergo a
				  practice review conforming to the standards of the AICPA peer review program,
				  or a program deemed comparable by the board. The board will not require such
				  review more frequently than every three years, except in the case of quality
				  concerns or the lack of timely review progress. A copy of the review report and
				  letter of acceptance, plus any letters of comment and response issued, are to
				  be submitted to the board when directed. When the review process reveals
				  substantive quality concerns, the board may take various actions against the
				  firm, such as requiring specific continuing education, preissuance report
				  review, accelerated practice review, practice restrictions, and other
				  measures.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC
					 43-02.2-06
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-02 - Examinations, Fees, and Experience › Chapter 3-02-01 - Examinations › Section 3-02-01-01 - Examinations - Location

Current through Supplement No. 393, July, 2024
The examination administered to applicants for certification as certified public accountants shall be the uniform certified public accountant examination. All successful examination candidates will be required to complete an approved self-study ethics course before they will be issued a certificate. The examination shall be given at a site or sites approved by the board.
General Authority: NDCC 43-02.2-03
Law Implemented: NDCC 43-02.2-04
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-02 - Examinations, Fees, and Experience › Chapter 3-02-01 - Examinations › Section 3-02-01-02 - Examinations - Passing conditions

Current through Supplement No. 393, July, 2024
An applicant may take the examination sections individually
				  and in any order. An applicant shall retain conditional credit for any section
				  passed for thirty months after the score release date. An applicant must pass
				  all sections of the examination within a rolling thirty-month period which
				  begins on the score release date of the first section passed. In the event all
				  sections of the examination are not passed within the rolling thirty-month
				  period, credit will expire for any section passed outside the thirty-month
				  period. The board may lengthen the thirty-month period referenced above, in the
				  event of extraordinary circumstances or substantial scoring delays.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC
					 43-02.2-04
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-02 - Examinations, Fees, and Experience › Chapter 3-02-01 - Examinations › Section 3-02-01-03 - Cheating

Current through Supplement No. 393, July, 2024
Cheating by an applicant in applying for or taking the examination may result in the invalidating of examination grades, expulsion from the examination room, disqualification from taking the examination for a specified period of time, and other penalties the board may impose. When the board believes that it has evidence that cheating has occurred, it shall conduct a hearing on the matter.
General Authority: NDCC 43-02.2-03
Law Implemented: NDCC 43-02.2-04
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-02 - Examinations, Fees, and Experience › Chapter 3-02-02 - Fees › Section 3-02-02-01 - Examination fees

Current through Supplement No. 393, July, 2024
The following examination fees have been established by the
				  board for the certified public accountants examination:
1. An application fee not to exceed two
				hundred dollars.
2. Applicants will
				also be required to pay testing-related fees as required by the national
				testing program, either to the board or a third party designated by the board.
				Unused testing fees may not be returned to the applicant, except in unusual
				situations approved by the board.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC
					 43-02.2-04
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-02 - Examinations, Fees, and Experience › Chapter 3-02-02 - Fees › Section 3-02-02-02 - Fee for certificate without examination

Current through Supplement No. 393, July, 2024
The fee for the issuance of a certificate when the board has
				  waived the examination shall not exceed two hundred dollars. The fee to
				  transfer examination grades shall not exceed two hundred
				  dollars.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC
					 43-02.2-04
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-02 - Examinations, Fees, and Experience › Chapter 3-02-02 - Fees › Section 3-02-02-04 - Certificate and license annual renewal fees

Current through Supplement No. 393, July, 2024
The annual renewal fee for every CPA and LPA shall be set by
				  the board but not to exceed two hundred dollars. A CPA or LPA who registers and
				  pays the annual renewal fee by July first will be considered licensed during
				  the period July first through June thirtieth. A CPA or LPA who fails to
				  register or pay the renewal fee by June thirtieth shall pay a late filing fee
				  not to exceed one hundred dollars in addition to the regular annual fee. If not
				  paid by July thirty-first, the certificate is deemed involuntarily relinquished
				  and not renewed, and subject to return as specified in section 3-02-02-07, and
				  subject to the reinstatement requirements of section 3-02-02-08. Individuals
				  registered under the substantial equivalency provisions shall be required to
				  file an annual renewal form and pay the annual renewal fee, plus the late
				  filing fee if applicable.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC 43-02.2-03, 43-02.2-04,
					 43-02.2-07
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-02 - Examinations, Fees, and Experience › Chapter 3-02-02 - Fees › Section 3-02-02-04.1 - Fee for annual firm permit

Current through Supplement No. 393, July, 2024
The annual fee for a firm permit may not exceed two hundred
				  dollars. A late filing fee not to exceed one hundred dollars shall also be paid
				  by a firm that fails to register or pay the annual firm permit fee by June
				  thirtieth. If not renewed by July thirty-first, the permit is deemed
				  involuntarily relinquished and not renewed, and subject to the reinstatement
				  requirements of section 3-02-02-08. A firm shall register and pay a firm permit
				  fee before commencing any activity that requires such a permit. Failure to
				  register and pay the appropriate firm permit fees may result in the board
				  proceeding to revoke, suspend, or refuse to renew the certificates and licenses
				  of each of the firm's partners, officers, directors, shareholders, or
				  owners.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC 43-02.2-03, 43-02.2-06,
					 43-02.2-07
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-02 - Examinations, Fees, and Experience › Chapter 3-02-02 - Fees › Section 3-02-02-05 - Retired or inactive accountants

Current through Supplement No. 393, July, 2024
Upon written request, retired status is available for a CPA
				  or LPA who is no longer employed because of disability or retirement, who is at
				  least sixty years of age, and who performs no accounting, auditing, management,
				  or financial advisory, consulting, bookkeeping, or tax services. The
				  certificate to practice as a CPA or license to practice as an LPA shall be
				  designated retired and shall remain as such without payment of the annual fees
				  required by this chapter. A retired certificate holder or licenseholder may not
				  practice in this state but may use the title "certified public accountant,
				  retired" or "licensed public accountant, retired" or the abbreviation "CPA,
				  retired" or "LPA, retired", as applicable. A retired certificate holder or
				  licenseholder must adhere to the code of ethics set forth in section 3-01-03-01
				  but is not required to comply with continuing education regulations set forth
				  in  3-03.
Upon written request, inactive status is available for a CPA
				  or LPA who performs no compensated accounting, auditing, management, or
				  financial advisory, consulting, bookkeeping, or tax services. The certificate
				  to practice as a CPA or license to practice as an LPA shall be designated
				  inactive. An inactive certificate holder or licenseholder may not practice in
				  this state but may use the title "certified public accountant, inactive" or
				  "licensed public accountant, inactive" or the abbreviation, "CPA, inactive" or
				  "LPA, inactive" as applicable. An inactive certificate holder or licenseholder
				  shall pay the annual fees required by this chapter, and adhere to the code of
				  ethics set forth in section 3-01-03-01 but is not required to comply with
				  continuing education requirements set forth in  3-03.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC 43-02.2-03,
					 43-02.2-04(16)
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-02 - Examinations, Fees, and Experience › Chapter 3-02-02 - Fees › Section 3-02-02-06 - Change of address notification

Current through Supplement No. 393, July, 2024
CPAs, LPAs, and permitholders are required to notify the board of address changes within thirty days of such change.
General Authority: NDCC 43-02.2-03
Law Implemented: NDCC 43-02.2-04, 43-02.2-05, 43-02.2-06, 43-02.2-07, 43-02.2-09
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-02 - Examinations, Fees, and Experience › Chapter 3-02-02 - Fees › Section 3-02-02-07 - Return of suspended, revoked, or nonrenewed CPA certificate or LPA license

Current through Supplement No. 393, July, 2024
Should a certificate holder's certificate be suspended or
				  revoked or not renewed, or a licenseholder's license be suspended or revoked or
				  not renewed, the certificate holder or licenseholder shall return the
				  certificate or license to the North Dakota state board of accountancy within
				  thirty days after receipt of notice of said suspension, revocation, or
				  nonrenewal. The certificate or license returned under this section must be the
				  original document issued by the board.
A CPA or LPA who voluntarily relinquishes the certificate or
				  license shall return the original certificate or license to the board within
				  thirty days after notifying the board of the intent to
				  relinquish.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC 43-02.2-03,
					 43-02.2-09
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-02 - Examinations, Fees, and Experience › Chapter 3-02-02 - Fees › Section 3-02-02-08 - Reinstatement fees

Current through Supplement No. 393, July, 2024
A CPA, LPA, or permitholder whose certificate, license, or
				  permit is suspended, relinquished, not renewed, or revoked, is required to pay
				  a reinstatement fee not to exceed two hundred dollars in addition to the annual
				  fee, as provided in sections 3-02-02-04 and 3-02-02-04.1, and must also satisfy
				  the board that all current requirements to hold a certificate or license or
				  permit in good standing have been met. Application for reinstatement shall be
				  in writing, showing good cause for the reinstatement; such application may be
				  submitted at any time. If the board rules against the applicant, the applicant
				  shall have the right to request a hearing on the application, in accordance
				  with North Dakota Century Code chapter 28-32.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC 43-02.2-03,
					 43-02.2-11
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-02 - Examinations, Fees, and Experience › Chapter 3-02-04 - Experience › Section 3-02-04-01 - Qualifying experience

Current through Supplement No. 393, July, 2024
The experience required for initial certification must
				  consist of at least two thousand hours gained within four or fewer calendar
				  years, and must be verified to the satisfaction of the board. The majority of
				  the experience must consist of providing some service or advice involving the
				  use of accounting, audit, attest, management advisory, financial advisory, tax,
				  or consulting skills. Candidates may complete the required examinations before
				  completing any of the experience required for initial
				  certification.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC
					 43-02.2-04
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-03 - Continuing Education › Chapter 3-03-01 - Basic Requirements › Section 3-03-01-01 - Credit-hours Required

Current through Supplement No. 393, July, 2024
Continuing education reports are due from all CPAs and LPAs,
				  except those on retired or inactive status, before July first of each year and
				  any credit-hours submitted must be for the previous July first through June
				  thirtieth.
At the end of each continuing education reporting year, each
				  CPA and LPA, while holding out to the public as a licensee in this state must
				  have completed one hundred twenty credit-hours of acceptable continuing
				  education in the immediate preceding three reporting years, including six
				  credit-hours of professional ethics content, and a minimum of twenty
				  credit-hours each year.
At the end of the first full continuing education reporting
				  year following receipt of an initial original certificate, an accountant must
				  meet the applicable per year minimum, and must meet the applicable three-year
				  minimum, including ethics content, two years thereafter.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC 43-02.2-03,
					 43-02.2-04
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-03 - Continuing Education › Chapter 3-03-01 - Basic Requirements › Section 3-03-01-02 - How credits determined

Current through Supplement No. 393, July, 2024
1. Continuing
				education programs are measured in one-fifth-hour increments, with one-fifth
				hour of credit awarded for each full ten minutes of instruction.
2. Only class hours or self-study
				equivalents, and not preparation hours, are to be counted.
3. Service as a lecturer or discussion leader
				will receive credit to the extent that it contributes to the individual's
				professional competence, to a total credit limit equal to twice the program's
				credit allowance for enrolled participants. Repetitious presentations are not
				to be counted.
4. Courses taken for
				university or college credit may receive continuing education credit at the
				rate of fifteen credit-hours per semester hour of institutional credit, or ten
				credit-hours per quarter hour of institutional credit.
5. A CPA or LPA teaching a specific
				university or college level accounting course for the first time may be granted
				credit for preparation and instruction to the extent that it contributes to the
				individual's professional competence, up to a limit of twice the continuing
				education course credit available for CPAs or LPAs taking the course. No credit
				is available for repetitious teaching of the course or for subsequent teaching
				of courses with similar content.
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC 43-02.2-03,
					 43-02.2-04
North Dakota Administrative Code › Title 3 - Accountancy, Board of › Article 3-03 - Continuing Education › Chapter 3-03-01 - Basic Requirements › Section 3-03-01-03

Current through Supplement No. 393, July, 2024
General Authority:
NDCC 43-02.2-03
Law Implemented:
NDCC 43-02.2-03,
					 43-02.2-05