reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0100 - PROCEDURE IN CONTESTED CASES › Section 08C .0124 - HEARINGS ON SUBPOENA CHALLENGES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) After
				  receipt of an objection to a subpoena, the Board shall schedule a public
				  hearing on the objection within a reasonable time and shall issue a notice of
				  hearing to the person requesting the subpoena and to the person objecting to
				  it. The Board may also give notice to all other parties to the contested
				  case.
(b) The hearing on objections
				  to a subpoena shall be limited to the issues properly raised by the objection
				  and any response, and all parties to the contested case may present evidence at
				  the hearing relevant to those issues.
(c) Promptly after the close of a hearing,
				  the Board shall rule on the objection to the subpoena and shall issue a written
				  decision. The copy of the decision will be issued to all parties to the hearing
				  and will be made a part of the permanent record of the contested
				  case.
Authority
					 G.S.
					 93-12;
					 150B-39;
Eff. May 1,
					 1989;
Pursuant to
					 G.S.
					 150B-21.3A, rule is necessary without
					 substantive public interest Eff. October 28,
					 2014.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0100 - PROCEDURE IN CONTESTED CASES › Section 08C .0125 - RECORDS OF CONTESTED CASES

Current through Register Vol. 39, No. 2, July 15, 2024
A copy of the record of a contested case proceeding may be
					 obtained by requesting such in writing from the Board.
Authority
					 G.S.
					 93-12;
					 150B-42;
Eff. May 1,
					 1989;
Pursuant to
					 G.S.
					 150B-21.3A, rule is necessary without
					 substantive public interest Eff. October 28,
					 2014.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0100 - PROCEDURE IN CONTESTED CASES › Section 08C .0126 - HEARING EXHIBITS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The Board staff
				  shall serve upon the Respondent copies of documents it plans to offer as
				  evidence at a contested case hearing at least 14 business days prior to the
				  scheduled hearing.
(b) Respondent
				  shall likewise serve upon the Board staff copies of documents Respondent plans
				  to offer as evidence at the hearing at least 14 business days prior to the
				  scheduled hearing.
(c) Additional
				  exhibits may be introduced by the Board staff or Respondent and admitted into
				  evidence at the hearing if the presiding officer determines that the
				  document(s) were not otherwise available to the party 14 business days prior to
				  the hearing or the documents(s) are offered in response to documents served by
				  the other party.
(d) Respondents
				  shall supply at the hearing 16 copies of any document(s) that is of this Rule
				  not served upon the Board staff in advance as prescribed in Paragraph (b) of
				  this Rule.
Authority
					 G.S.
					 93-12;
					 150B-41;
Eff.
					 February 1, 2011;
Pursuant to
					 G.S.
					 150B-21.3A, rule is necessary without
					 substantive public interest Eff. October 28,
					 2014.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0200 - REQUEST FOR A HEARING › Section 08C .0201-.0205

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-2;
					 150B-38;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. October 1, 1984; April 1, 1982;
Repealed Eff. March 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0300 - THE GRANTING OF HEARING REQUESTS › Section 08C .0301-.0304

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-2;
					 150B-11(1);
					 150B-23;
					 150B-38;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. October 1, 1984;
Repealed Eff. March 1, 1987; October
					 1, 1984.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0400 - WAIVER › Section 08C .0401-.0402

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-25;
					 150B-40;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Repealed Eff. March 1, 1987; October 1, 1984.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0500 - NOTICE › Section 08C .0501-.0502

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-38;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. June 1, 1985; October 1, 1984;
Repealed Eff. March 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0500 - NOTICE › Section 08C .0503 - REPEALED - ADDITIONAL INFORMATION ON NOTICES AND HEARINGS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-38;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. June 1, 1985; October 1, 1984;
Repealed Eff. May 1,
					 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0500 - NOTICE › Section 08C .0504 - REPEALED - WRITTEN ANSWERS TO NOTICE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-25;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. October 1, 1984; April 1, 1982;
Repealed Eff. March 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0600 - WHO SHALL HEAR CONTESTED CASES › Section 08C .0601-.0602

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-32;
					 150B-40;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. October 1, 1984;
Repealed Eff. March 1, 1987; October
					 1, 1984.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0700 - PLACE OF HEARING › Section 08C .0701-.0702

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-24;
					 150B-38;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. June 1, 1985; April 1, 1982;
Repealed Eff. March 1,
					 1987; June 1, 1985.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0800 - INTERVENTION › Section 08C .0801-.0804

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-38;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Repealed Eff. March 1, 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0800 - INTERVENTION › Section 08C .0805-.0808

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-38;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. April 1, 1987; October 1, 1984; April 1, 1982;
Repealed Eff. May 1, 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0900 - HEARING OFFICERS › Section 08C .0901-.0902

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-25;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. June 1, 1985; October 1, 1984;
Repealed Eff. March 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0900 - HEARING OFFICERS › Section 08C .0903 - REPEALED - BIAS OF BOARD MEMBER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-25;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. June 1, 1985;
Repealed Eff. May 1,
					 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0900 - HEARING OFFICERS › Section 08C .0904 - REPEALED - BIAS CLAIMED BY PARTY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-25;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. October 1, 1984;
Repealed Eff. March 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0900 - HEARING OFFICERS › Section 08C .0905-.0908

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-25;
					 150B-40;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. October 1, 1984;
Repealed Eff. May 1,
					 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0900 - HEARING OFFICERS › Section 08C .0909 - REPEALED - DISQUALIFICATION OF ENTIRE BOARD

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-25;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Repealed Eff. March 1, 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0900 - HEARING OFFICERS › Section 08C .0910 - REPEALED - DETERMINATION TO CONTINUE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-40;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. April 1, 1987;
Repealed Eff. May 1,
					 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter C - CONTESTED CASES › Section .0900 - HEARING OFFICERS › Section 08C .0911 - REPEALED - RECORDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-34;
					 150B-37;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Repealed Eff. March 1, 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter D - CONDUCT OF THE CONTESTED CASE › Section .0100 - FAILURE TO APPEAR › Section 08D .0101-.0102

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-33;
					 150B-38;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. October 1, 1984; April 1, 1982;
Repealed Eff. March 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter D - CONDUCT OF THE CONTESTED CASE › Section .0100 - FAILURE TO APPEAR › Section 08D .0103 - REPEALED - CONTINUANCES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-38;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Repealed Eff. May 1, 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter D - CONDUCT OF THE CONTESTED CASE › Section .0100 - FAILURE TO APPEAR › Section 08D .0104-.0105

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-38;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. October 1, 1984; April 1, 1982;
Repealed Eff. March 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter D - CONDUCT OF THE CONTESTED CASE › Section .0200 - PRE HEARING CONFERENCE › Section 08D .0201 - REPEALED - DISCRETION TO HOLD CONFERENCE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-11(1);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Repealed Eff. March 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter D - CONDUCT OF THE CONTESTED CASE › Section .0200 - PRE HEARING CONFERENCE › Section 08D .0202-.0204

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-38;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. July 1, 1987;
Repealed Eff. May 1,
					 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter D - CONDUCT OF THE CONTESTED CASE › Section .0200 - PRE HEARING CONFERENCE › Section 08D .0205 - REPEALED - SIMPLIFICATION OF ISSUES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
Eff. February 1,
					 1976;
Readopted Eff. September 26, 1977;
Repealed Eff.
					 March 1, 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter D - CONDUCT OF THE CONTESTED CASE › Section .0300 - SUBPOENAS › Section 08D .0301-.0302

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-39;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977.
Amended Eff. October 1, 1984;
Repealed Eff. March 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter D - CONDUCT OF THE CONTESTED CASE › Section .0300 - SUBPOENAS › Section 08D .0303 - REPEALED - SERVICE OF SUBPOENAS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-39;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Repealed Eff. May 1, 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter D - CONDUCT OF THE CONTESTED CASE › Section .0300 - SUBPOENAS › Section 08D .0304-.0305

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-39;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. October 1, 1984; April 1, 1982;
Repealed Eff. March 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter D - CONDUCT OF THE CONTESTED CASE › Section .0300 - SUBPOENAS › Section 08D .0306-.0310

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-39;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. June 1, 1985;
Repealed Eff. May 1,
					 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter D - CONDUCT OF THE CONTESTED CASE › Section .0400 - DISCOVERY › Section 08D .0401-.0402

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-39;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977.
Amended Eff. October 1, 1984;
Repealed Eff. March 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter D - CONDUCT OF THE CONTESTED CASE › Section .0500 - DEPOSITIONS › Section 08D .0501-.0502

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-39;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Repealed Eff. March 1, 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter D - CONDUCT OF THE CONTESTED CASE › Section .0500 - DEPOSITIONS › Section 08D .0503 - REPEALED - RULINGS ON DEPOSITIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-39;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Repealed Eff. May 1, 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter E - DECISION IN CONTESTED CASES › Section .0100 - PROPOSALS FOR DECISIONS › Section 08E .0101-.0102

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-40;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. June 1, 1985; October 1, 1984;
Repealed Eff. March 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter E - DECISION IN CONTESTED CASES › Section .0100 - PROPOSALS FOR DECISIONS › Section 08E .0103 - REPEALED - EXCEPTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-40;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. March 1, 1987; October 1, 1984; April 1, 1982;
Repealed Eff. May 1, 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter E - DECISION IN CONTESTED CASES › Section .0200 - OBJECTIONS TO BOARD DECISIONS › Section 08E .0201-.0205

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-38;
					 150B-40;
					 150B-42;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. April 1, 1987; June 1, 1985; October 1, 1984; April 1,
					 1982;
Repealed Eff. May 1, 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0100 - GENERAL PROVISIONS › Section 08F .0101 - TIME AND PLACE OF CPA EXAMINATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The
				  Board shall offer the CPA examination through the examination vendors(s), who
				  have contracted with NASBA, at least eight months in a calendar year.
(b) The months the CPA Examination is
				  administered are determined by the examination vendor(s).
(c) The examination vendor(s) shall provide
				  examination applicants with computer access to the testing centers for the CPA
				  examination.
Authority
					 G.S.
					 93-12(3);
					 93-12(4);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Amended Eff. February 1, 2011; January 1, 2004; May 1,
					 1989;
Pursuant to
					 G.S.
					 150B-21.3A, rule is necessary without
					 substantive public interest Eff. October 28,
					 2014.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0100 - GENERAL PROVISIONS › Section 08F .0102 - TYPE OF CPA EXAMINATION

Current through Register Vol. 39, No. 2, July 15, 2024
The Uniform CPA Examination prepared by the AICPA shall be
					 the CPA examination used by the Board.
Authority
					 G.S.
					 93-12(3);
					 93-12(4);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Amended Eff. May 1, 1989;
Pursuant to
					 G.S.
					 150B-21.3A, rule is necessary without
					 substantive public interest Eff. October 28,
					 2014.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0100 - GENERAL PROVISIONS › Section 08F .0103 - FILING OF EXAMINATION APPLICATIONS AND FEES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) All
				  applications for CPA examinations shall be filed with the Board and accompanied
				  by the examination fee. The Board sets the fee for each examination at the
				  amount that enables the Board to recover its actual costs of examination
				  services. If a check or credit card authorization fails to clear the bank, the
				  application shall be deemed incomplete and returned. CPA examination
				  applications and fee information are on the Board's website at nccpaboard.gov
				  and may be requested from the Board.
(b) The initial application filed to take the
				  examination shall include supporting documentation demonstrating that all legal
				  requirements have been met, including:
(1)
				  minimum legal age;
(2) education;
				  and
(3) good moral
				  character.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0100 - GENERAL PROVISIONS › Section 08F .0104 - REPEALED - APPLICATIONS FOR RE EXAMINATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(3);
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. February 1, 1983;
Repealed Eff. October 1,
					 1984.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0100 - GENERAL PROVISIONS › Section 08F .0105 - CONDITIONING REQUIREMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Passing
				  Grades. A candidate shall pass all sections of the examination with a grade of
				  75 or higher on each section.
(b)
				  Military Service. A candidate who is on active military service shall not have
				  the time on active military service counted against Subparagraph (c)(1) of this
				  Rule unless the candidate applies to take the examination during the active
				  military service, in which case each month a candidate sits shall be counted
				  toward Subparagraph (c)(1) of this Rule.
(c) A candidate is subject to the following
				  conditioning requirements:
(1) a candidate
				  shall earn a passing grade on all sections of the examination within a 30-month
				  period;
(2) a candidate may sit for
				  any section of the examination individually and in any order;
(3) a candidate may retake the same section
				  of the examination as many times during a one-year period as determined by the
				  examination vendors but shall not retake a failed test section until the
				  candidate has been notified of the score of the most recent attempt of that
				  failed section;
(4) credit awarded
				  by the Board for passage of a section of the examination shall be valid for a
				  30-month period from the date the passing scores are released by the
				  examination vendors;
(5) the
				  30-month period begins on the date the first passing score is released to the
				  candidate and concludes with the sit date of the final passed examination
				  section, regardless of when the score is released by the examination vendors
				  for the final passed section. A candidate, after earning credit for the initial
				  passed section, must complete the remaining test sections of the examination by
				  the last day of the 30-month period. If all four sections of the examination
				  are not passed within the 30-month period, credit for any test section passed
				  outside of the 30-month period shall expire; and
(6) notwithstanding Subparagraphs (c)(1),
				  (c)(4), and (c)(5) of this Rule, the period of time in which to pass all test
				  sections of the examination may be extended by the Board upon a showing that
				  the credit was lost by reason of circumstances beyond the testing candidate's
				  control.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0100 - GENERAL PROVISIONS › Section 08F .0106 - GRANTING EXAMINATION CREDIT FROM OTHER JURISDICTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  The Board may grant candidates credit for passing parts of the AICPA Uniform
				  CPA Examination in another jurisdiction or territory of the United
				  States.
(b) To be considered for
				  credit, the passing grades must meet the requirements of
				  21 NCAC
				  08F .0105. To transfer credit, the candidate
				  must file an application with the Board on a form provided by the Board. Such
				  application may be made simultaneously with the application to take the CPA
				  examination.
Authority
					 G.S.
					 93-12(2);
					 93-12(3);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Amended Eff. January 1, 2006; May 1, 1989; October 1,
					 1984;
Pursuant to
					 G.S.
					 150B-21.3A, rule is necessary without
					 substantive public interest Eff. October 28,
					 2014.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0100 - GENERAL PROVISIONS › Section 08F .0107 - COMMUNICATION OF RESULTS OF CPA EXAMINATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  The Board shall communicate to candidates in writing the result achieved in
				  each of their examinations. Grades awarded to candidates shall not be released
				  to third parties except by written consent of the candidate.
(b) In no event shall any information
				  concerning answers of candidates be given to anyone other than the
				  candidate.
(c) Examination grades
				  shall be mailed to the candidates upon receipt by the Board.
Authority
					 G.S.
					 93-12(2);
					 93-12(3);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Amended Eff. January 1, 2006; April 1, 1999; April 1, 1994;
					 May 1, 1989; December 1, 1987; June 1, 1985;
Pursuant to
					 G.S.
					 150B-21.3A, rule is necessary without
					 substantive public interest Eff. October 28,
					 2014.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0100 - GENERAL PROVISIONS › Section 08F .0108 - REPEALED - APPEARANCE BEFORE THE BOARD

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(3);
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Repealed Eff. March 1, 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0100 - GENERAL PROVISIONS › Section 08F .0109 - REPEALED - APPLICATIONS FOR CERTIFICATES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(5),(6),(7a);
Eff. February 1, 1983;
Amended Eff. May 1, 1984; August 1,
					 1983;
Repealed Eff. October 1,
					 1984.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0100 - GENERAL PROVISIONS › Section 08F .0110 - REPEALED - PROCTORING OTHER JURISDICTIONS' CANDIDATES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
Eff. December 1,
					 1987;
Amended Eff. January 1, 2004; May 1, 1989;
Repealed Eff. January 1, 2006.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0100 - GENERAL PROVISIONS › Section 08F .0111 - INELIGIBILITY DUE TO VIOLATION OF ACCOUNTANCY ACT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A
				  person may not be eligible to take the CPA examination or receive a North
				  Carolina certificate of qualification as a CPA if the Board determines that the
				  person has engaged in conduct that would constitute a violation of G.S. 93 or
				  the Rules of Professional Ethics and Conduct as set forth in
				  21 NCAC
				  08N.
(b) Any individual found to have engaged in
				  conduct that subverts, or attempts to subvert the CPA Examination process may
				  have his or her scores on the examination withheld and declared invalid, be
				  disqualified from holding the CPA certification, and may be subject to the
				  imposition of other appropriate sanctions.
(c) Conduct that subverts or attempts to
				  subvert the examination process includes the following:
(1) conduct that violates the standard of the
				  test administration such as communicating with any other examinee during the
				  administration of the examination;
(2) having in one's possession during the
				  administration of the examination any books, notes, written or printed
				  material, or data of any other kind, other than the distributed examination
				  materials;
(3) failure to cooperate
				  with testing officials;
(4) conduct
				  that violates the credentialing process, such as falsifying or misrepresenting
				  educational credentials or other information required for admission to the
				  examination, impersonating an examinee, or having an impersonator take the
				  examination on another's behalf;
(5) conduct that violates the nondisclosure
				  prohibitions of the examination or aiding or abetting another in doing so;
				  or
(6) retaking or attempting to
				  retake an examination section by an individual holding a valid CPA certificate
				  in this State or a candidate who has unexpired credit for having already passed
				  the same examination section, unless directed to do so by the Board.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0100 - GENERAL PROVISIONS › Section 08F .0112 - REPEALED - CANDIDATE'S REQUEST TO SIT IN ANOTHER JURISDICTION

Current through Register Vol. 39, No. 2, July 15, 2024
21 NCAC 08F .0112 CANDIDATE'S
					 REQUEST TO SIT IN ANOTHER JURISDICTION
Authority
					 G.S.
					 93-12;
Eff. April 1,
					 1994;
Repealed Eff. January 1,
					 2006.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0100 - GENERAL PROVISIONS › Section 08F .0113 - CANDIDATE'S REQUEST TO REVIEW CPA EXAMINATION

Current through Register Vol. 39, No. 2, July 15, 2024
The Board may allow a North Carolina candidate pursuant to
					 G.S. 93B-(8) to review his or her CPA Examination within 60 days after the
					 release of the grades in question.
Authority
					 G.S.
					 93-12(3);
Eff.
					 August 1, 1995;
Amended Eff. January 1, 2004;
Pursuant
					 to G.S.
					 150B-21.3A, rule is necessary without
					 substantive public interest Eff. October 28,
					 2014.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0200 - FEES AND REFUNDS › Section 08F .0201-.0202

Current through Register Vol. 39, No. 2, July 15, 2024
Filed as a Temporary
					 Amendment Eff. May 13, 1983 for a
Period of 111 Days to Expire on
					 September 1, 1983;
Statutory Authority
					 G. S.
					 93-12(7);
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. August 1, 1983; November 19, 1979;
Repealed Eff.
					 October 1, 1984.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0200 - FEES AND REFUNDS › Section 08F .0203 - REPEALED - CERTIFICATION FEES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(7a);
Eff.
					 February 1, 1983;
Repealed Eff. October 1,
					 1984.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0300 - EDUCATIONAL REQUIREMENTS FOR EXAMINATION › Section 08F .0301 - REPEALED - GENERAL

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(3);
					 93-12(5);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Amended Eff. August 1, 1983; February 1, 1983; June 16,
					 1980;
Repealed Eff. October 1,
					 1984.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0300 - EDUCATIONAL REQUIREMENTS FOR EXAMINATION › Section 08F .0302 - EDUCATION AND WORK EXPERIENCE REQUIRED PRIOR TO CPA EXAM

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Applicants who intend to demonstrate
				  their possession of sufficient education to become a CPA by showing that they
				  possess a bachelor's degree shall submit official transcripts with their
				  application to take the CPA examination. Official transcripts shall show the
				  grades the applicant received on courses completed and shall also show degrees
				  awarded. An official transcript bears the seal of the school and the signature
				  of the registrar or assistant registrar.
(b) The Board may approve an application to
				  take the CPA examination prior to the receipt of a bachelor's degree, if:
(1) the concentration in accounting that
				  shall be included in or supplement the bachelor's degree is already complete or
				  is reasonably expected to be completed by the end of the school term within
				  which the examination falls; and
(2) an applicant reasonably expects to
				  receive the bachelor's degree within 120 days after the application is received
				  by the Board. However, if the applicant fails to receive the degree within the
				  specified time, the CPA examination grades shall not be released and if the
				  applicant wishes to retake the examination, the applicant shall
				  reapply.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0300 - EDUCATIONAL REQUIREMENTS FOR EXAMINATION › Section 08F .0303 - SEMESTER HOUR EQUIVALENT

Current through Register Vol. 39, No. 2, July 15, 2024
One quarter hour of undergraduate study shall equal
					 two-thirds of a semester hour.
Authority
					 G.S.
					 93-12(5);
Eff.
					 October 1, 1984;
Pursuant to
					 G.S.
					 150B-21.3A, rule is necessary without
					 substantive public interest Eff. October 28,
					 2014.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0300 - EDUCATIONAL REQUIREMENTS FOR EXAMINATION › Section 08F .0304 - REPEALED - WAIVER OF EDUCATION REQUIRED PRIOR TO EXAMINATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(5);
					 93-12(7);
Eff. June 16, 1980;
Amended Eff. September 1, 1983;
Recodified from 8F .0406 Eff. October 1, 1984;
Amended Eff. January
					 1, 2006; May 1, 1989; January 1, 1988; July 1, 1987;
Repealed Eff.
					 February 1, 2011.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0300 - EDUCATIONAL REQUIREMENTS FOR EXAMINATION › Section 08F .0305 - REPEALED - CONCENTRATION IN ACCOUNTING

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(5);
Eff.
					 April 1, 1987;
Amended Eff. December 1, 1987;
Repealed
					 Eff. May 1, 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0400 - EXPERIENCE › Section 08F .0401 - WORK EXPERIENCE REQUIRED OF CANDIDATES FOR CPA CERTIFICATION

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  G.S. 93-12(5)(c) sets forth work experience alternatives, one of which is
				  required of candidates applying for CPA certification. In connection with those
				  requirements, the following provisions apply:
(1) the work experience shall be acquired
				  prior to the date a candidate applies for certification; and
(2) all experience that is required to be
				  under the direct supervision of a CPA shall be under the direct supervision of
				  a licensed CPA on active status in one of the U.S. states or
				  jurisdictions.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0400 - EXPERIENCE › Section 08F .0402 - REPEALED - EXPERIENCE PRIOR TO EXAMINATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(3);
					 93-12(5);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Amended Eff. April 1, 1987; October 1, 1984; November 19,
					 1979; March 6, 1979;
Repealed Eff. May 1,
					 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0400 - EXPERIENCE › Section 08F .0403-.0404

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(2);
					 93-12(3);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Amended Eff. June 1, 1982;
Repealed Eff. October
					 1, 1984.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0400 - EXPERIENCE › Section 08F .0405 - REPEALED - INTERNSHIPS FOR COLLEGE CREDIT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
Eff. February 1,
					 1976;
Readopted Eff. September 26, 1977;
Repealed Eff.
					 August 24, 1981.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0400 - EXPERIENCE › Section 08F .0406 - EQUIVALENCY EXAMINATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(5);
Eff.
					 June 16, 1980;
Amended Eff. September 1, 1983;
Transferred to
					 21 NCAC
					 08F .0304 Eff. October 1,
					 1984.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0400 - EXPERIENCE › Section 08F .0407-.0408

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12.1;
					 93-12(5);
					 93-12(7);
Eff. June 16, 1980;
Amended Eff. September 1, 1983;
Repealed Eff. October 1, 1984.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0400 - EXPERIENCE › Section 08F .0409 - SATISFACTION OF EXPERIENCE REQUIREMENT BY TEACHING

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  Teaching Experience. The requirement of "four years experience teaching
				  accounting,"G.S. 93-12(5),
				  means teaching accounting full-time for four years.
(1) Full-time teaching as described by the
				  rules of the educational institution where the applicant taught will be
				  accepted by the Board to be full-time teaching. However, in no case will less
				  than 12 semester hours, or the equivalent, be accepted by the Board as
				  full-time teaching.
(2) If the
				  applicant has not taught accounting full-time for four years, credit will be
				  allowed by the Board for teaching accounting less than full-time on a pro rata
				  basis based upon the number of semester hours required for full-time teaching
				  at the educational institution where the applicant taught. However, in no case
				  can an applicant receive credit for a full-time teaching year for teaching done
				  in less than one academic year or more credit than one full-time teaching year
				  for teaching done within one calendar year.
(3) Courses outside the field of accounting
				  will not be counted toward full-time teaching. Such courses include, but are
				  not limited to: business law, finance, computer applications, personnel
				  management, economics and statistics.
(4) Of the four years of full-time teaching
				  experience, teaching accounting principles (below intermediate accounting)
				  cannot be counted toward the educational requirement for more than the
				  equivalent of two full-time years. The remaining two full-time teaching years
				  must be taught in at least two different areas of advanced accounting such as
				  auditing, income tax, intermediate financial accounting or advanced managerial
				  accounting, and the applicant must have taught at least nine semester hours, or
				  the equivalent, in at least two of the different areas.
The purpose of this Subparagraph is to render unacceptable
					 as meaningful experience both the continuous teaching of the elementary
					 accounting course and the continuous teaching of the advanced courses in only
					 one area of accounting.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0400 - EXPERIENCE › Section 08F .0410 - EDUCATION REQUIRED OF CANDIDATES FOR CPA CERTIFICATION

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
										G.S.
				  93-12(5)(a) sets forth the
				  education required of candidates applying for CPA certification. The 150
				  semester hours required include:
(1) a
				  concentration in accounting, as defined by
				  21 NCAC
				  08A .0309; and
(2) 24 semester hours of coursework that
				  includes one three semester hour course from at least 8 of the following 10
				  fields of study:
(A)
				  communications;
(B) computer
				  technology;
(C)
				  economics;
(D) ethics;
(E) finance;
(F) humanities or social science;
(G) international environment;
(H) law;
(I) management; or
(J) statistics.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS › Section .0500 - APPLICATIONS FOR CERTIFICATES › Section 08F .0501 - REPEALED - RESIDENCY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(5);
					 93-12(6);
					 93-12(7a);
					 93-10;
Eff. December
					 1, 1982;
Amended Eff. May 1, 1989; December 1, 1984;
Repealed Eff. April 1, 1994.