reglab/statecodes huggingface dataset:
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 .0502 - APPLICATION FOR CPA CERTIFICATE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A
				  person applying for a certificate of qualification shall file with the Board an
				  application and an experience affidavit on forms provided by the Board and
				  supporting documentation to determine that the applicant has met the statutory
				  and rule requirements. CPA certificate applications and fee information are on
				  the Board's website at
www.nccpaboard.gov
or may be requested from
				  the Board.
(b) The application for
				  a CPA certificate shall include three certificates of good moral character
				  provided by the Board and completed by CPAs and the Board shall conduct a
				  background check of the applicant including a check of criminal
				  records.
(c) An applicant shall
				  include as part of any application for a CPA certificate a statement of
				  explanation and a certified copy of final disposition if the applicant has been
				  arrested, charged, convicted or found guilty of, received a prayer for judgment
				  continued, or pleaded nolo contendere to any criminal offense. An applicant
				  shall not be required to disclose any arrest, charge, or conviction that has
				  been expunged by the court.
(d) If
				  an applicant has been denied any license by any state or federal agency, the
				  applicant shall also include as part of the application for the CPA certificate
				  a statement explaining such denial. An applicant shall include a statement of
				  explanation and a certified copy of applicable license records if the applicant
				  has been registered with or licensed by a state or federal agency and has been
				  disciplined by that agency.
(e) No
				  application for a certificate shall be considered while the applicant is
				  serving a sentence for any criminal offense. Serving a sentence includes
				  incarceration, probation (supervised or unsupervised), parole, or conditionally
				  suspended sentence, any of which are imposed as a result of having been
				  convicted or having pled to a criminal charge.
Authority
					 G.S.
					 93-2;
					 93-10;
					 93-12(3);
					 93-12(5);
Eff. December 1, 1982;
Amended Eff. January 1, 2014; March 1, 1990;
					 May 1, 1989; October 1, 1984;
Readopted Eff. February 1,
					 2016;
Amended Eff. February 1,
					 2018.
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 .0503 - REPEALED - APPLICATION FEE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(5);
					 93-12(7a);
Eff. December 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 .0500 - APPLICATIONS FOR CERTIFICATES › Section 08F .0504 - CANDIDATES' ACCOUNTANCY LAW COURSE REQUIREMENT

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  Within one year prior to applying for certification, all candidates for
				  original or reciprocal certification must pass an open book examination on the
				  North Carolina Accountancy Statutes and Rules, including the Rules of
				  Professional Ethics and Conduct contained therein.
(b) In lieu of taking the examination, a
				  candidate may complete an eight-hour CPE course on the subject of the
				  examination within one year prior to applying for the CPA certificate. Such
				  course or examination must meet the requirements of
				  21 NCAC
				  08G .0404(a). This course
				  may count toward the candidate's annual CPE requirement.
Authority
					 G.S.
					 93-12(8a);
Eff.
					 October 1, 1987;
Amended Eff. April 1, 2003; April 1, 1999; 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 G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0100 - GENERAL PROVISIONS › Section 08G .0101-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 55B-12;
					 93-12(9);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Amended Eff. September 1, 1992; October 1, 1992; May 1, 1989;
					 July 1, 1987;
Repealed Eff. April 1,
					 1994.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0100 - GENERAL PROVISIONS › Section 08G .0104-.0105

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-8;
					 93-12(9);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Amended Eff. 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 G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0100 - GENERAL PROVISIONS › Section 08G .0106-.0109

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 55B-12;
					 93-12(9);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Amended Eff. May 1, 1989; September 1, 1988; April 1, 1987;
					 October 1, 1984;
Repealed Eff. April 1,
					 1994.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0100 - GENERAL PROVISIONS › Section 08G .0110 - REPEALED - INELIGIBILITY DUE TO VIOLATION OF ACCOUNTANCY ACT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(5),(9);
Eff. June 1, 1985;
Amended Eff. June 1, 1988;
Repealed
					 Eff. May 1, 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0100 - GENERAL PROVISIONS › Section 08G .0111 - REPEALED - PUBLIC PRACTICE OF ACCOUNTANCY IN CORPORATE FORM

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-8;
					 93-12(9);
Eff. June 1, 1985;
Repealed Eff. March 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0100 - GENERAL PROVISIONS › Section 08G .0112 - REPEALED - DISCIPLINARY ACTIONS FOR VIOLATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G. S.
					 55B-12;
					 93-12(9);
Eff. September 1, 1986;
Amended Eff. March 1, 1990; May 1, 1989;
					 July 1, 1987;
Repealed Eff. April 1,
					 1994.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0100 - GENERAL PROVISIONS › Section 08G .0113 - REPEALED - REPORTING CONVICTIONS, JUDGMENTS AND DISCIPLINARY ACTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 55B-12;
					 93-12(9);
Eff. October 1, 1987;
Amended Eff. May 1, 1989; February 1,
					 1988;
Repealed Eff. April 1,
					 1994.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0100 - GENERAL PROVISIONS › Section 08G .0114 - REPEALED - COOPERATION WITH BOARD INQUIRY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 55B-12;
					 93-12(9);
Eff. May 1, 1989;
Repealed Eff. April 1,
					 1994.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0200 - RESPONSIBILITIES TO CLIENTS AND COLLEAGUES › Section 08G .0201-.0205

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 55B-12;
					 93-12(8c);
					 93-12(9);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Amended Eff. September 1, 1993; April 1, 1991; May 1, 1989;
					 June 1, 1988;
Repealed Eff. April 1,
					 1994.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0200 - RESPONSIBILITIES TO CLIENTS AND COLLEAGUES › Section 08G .0206 - REPEALED - ENCROACHMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-8;
					 93-12(9);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Repealed Eff. November 6,
					 1979.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0200 - RESPONSIBILITIES TO CLIENTS AND COLLEAGUES › Section 08G .0207 - REPEALED - OFFERS OF EMPLOYMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-8;
					 93-12(9);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Repealed Eff. August 7,
					 1978.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0200 - RESPONSIBILITIES TO CLIENTS AND COLLEAGUES › Section 08G .0208-.0210

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 55B-12;
					 93-12(9);
Eff. January 1, 1983;
Amended Eff. May 1, 1989; June 1, 1988; July
					 1, 1987; August 1, 1986;
Repealed Eff. April 1,
					 1994.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0200 - RESPONSIBILITIES TO CLIENTS AND COLLEAGUES › Section 08G .0211 - REPEALED - GOVERNMENTAL ACCOUNTING STANDARDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 55B-12;
					 93-12(9);
Eff. August 1, 1986;
Amended Eff. May 1, 1989; June 1, 1988; July
					 1, 1987;
Repealed Eff. April 1,
					 1994.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0200 - RESPONSIBILITIES TO CLIENTS AND COLLEAGUES › Section 08G .0212 - REPEALED - ATTESTATION STANDARDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 55B-12;
					 93-12(9);
Eff. February 1, 1987;
Amended Eff. May 1, 1989; June 1,
					 1988;
Repealed Eff. April 1,
					 1994.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0200 - RESPONSIBILITIES TO CLIENTS AND COLLEAGUES › Section 08G .0213 - REPEALED - RETENTION OF CLIENT RECORDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 55B-12;
					 93-12(9);
Eff. May 1, 1989;
Repealed Eff. April 1,
					 1994.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0300 - OTHER RESPONSIBILITIES › Section 08G .0301-.0306

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 55B-5;
					 93-12(9);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Amended Eff. March 1, 1992; October 1, 1991; April 1, 1991;
					 May 1, 1989;
Repealed Eff. April 1,
					 1994.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0300 - OTHER RESPONSIBILITIES › Section 08G .0307 - REPEALED - COMPLAINTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 55B-12;
					 93-12(9);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Amended Eff. October 1, 1984; April 1, 1982; June 16,
					 1980;
Repealed Eff. March 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0300 - OTHER RESPONSIBILITIES › Section 08G .0308 - RESERVED FOR FUTURE CODIFICATION

Current through Register Vol. 39, No. 2, July 15, 2024
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0300 - OTHER RESPONSIBILITIES › Section 08G .0309 - RESERVED FOR FUTURE CODIFICATION

Current through Register Vol. 39, No. 2, July 15, 2024
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0300 - OTHER RESPONSIBILITIES › Section 08G .0310-.0312

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 55B-12;
					 93-12(8c);
					 93-12(9);
Eff. April 1, 1991;
Repealed Eff. April 1,
					 1994.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0300 - OTHER RESPONSIBILITIES › Section 08G .0313 - EXPIRED - FIRM NAME

Current through Register Vol. 39, No. 2, July 15, 2024
Filed as a Temporary
					 Adoption Eff. September 25, 1991 For a Period of 180 Days to Expire
on March 22, 1992;
Statutory Authority
					 G.S.
					 55B-5;
					 93-12(9);
Temporary Adoption Expired Eff. March 22,
					 1992.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0400 - CPE REQUIREMENTS › Section 08G .0401 - CPE REQUIREMENTS FOR CPAS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) In order
				  for a CPA to receive credit for CPE activities:
(1) the CPA shall attend or complete the
				  activity and receive a certificate of completion as set forth in the Standards
				  for CPE Program Sponsors in the NASBA/AICPA Statement on Standards for
				  Continuing Professional Education (CPE) Programs, including subsequent
				  amendments and editions, are hereby incorporated by reference. Copies of the
				  Standards for CPE Program Sponsors can be found at no cost on the NASBA website
				  at www.nasbaregistry.org/the-standards;
(2) the activity shall meet the requirements
				  set out in Rule .0404 of this Section; and
(3) the activity shall increase the
				  professional competency of the CPA.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0400 - CPE REQUIREMENTS › Section 08G .0402 - REPEALED - DEFINITIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(8b);
Eff.
					 May 1, 1981;
Amended Eff. January 1, 1989; 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 G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0400 - CPE REQUIREMENTS › Section 08G .0403 - QUALIFICATION OF CPE SPONSORS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The
				  Board shall not register CPE activities nor sponsors or providers of CPE
				  activities.
(b) CPE providers not
				  in good standing on the NASBA National Registry of CPE Sponsors shall comply
				  with the Standards for CPE Program Sponsors in the NASBA/AICPA Statement on
				  Standards for Continuing Professional Education (CPE) Programs found on the
				  NASBA website at
www.nasbaregistry.org
.
(c) Sponsors of continuing education
				  activities that are listed in good standing on the NASBA National Registry of
				  CPE Sponsors shall be considered by the Board as compliant with the Standards
				  for CPE Program Sponsors in the NASBA/AICPA Statement on Standards for
				  Continuing Profession Education (CPE) Programs found on the NASBA website at
				  www.nasbaregistry.org.
(d) Failure
				  of a National Registry of CPE Sponsor to comply with this Rule shall be grounds
				  for the Board to disqualify the sponsor as a CPE sponsor with this Board and to
				  notify NASBA and the public of this action.
Authority
					 G.S.
					 93-12(3);
					 93-12(8b);
Eff. May 1, 1981;
Amended Eff. January 1, 2014; January 1, 2007;
					 January 1, 2004; March 1, 1990; May 1, 1989; August 1, 1988; February 1,
					 1983;
Readopted Eff. February 1, 2016;
Amended Eff.
					 January 1, 2020.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0400 - CPE REQUIREMENTS › Section 08G .0404 - REQUIREMENTS FOR CPE CREDIT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A CPA
				  shall not be granted CPE credit for an activity unless the activity is in one
				  of the fields of study listed in the NASBA Fields of Study, including
				  subsequent amendments and editions, which are hereby incorporated by reference.
				  Copies of the NASBA Fields of Study can be found at no cost on the NASBA
				  website at www.nasbaregistry.org/the-standards.
(b) The following shall qualify as acceptable
				  types of CPE activities, provided the activities comply with the requirements
				  set forth in Rule .0403(b) or (c) of this Section:
(1) professional development activities of
				  national and state accounting organizations;
(2) technical sessions at meetings of
				  national and state accounting organizations and their chapters;
(3) courses taken at regionally accredited
				  colleges and universities;
(4)
				  educational activities that are designed and intended for continuing
				  professional education activity conducted within a business, accounting firm,
				  or an association of accounting firms; or
(5) correspondence activities that are
				  designed and intended for continuing professional education.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0400 - CPE REQUIREMENTS › Section 08G .0405 - REPEALED - ADMINISTRATION OF REQUIREMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(8b);
Eff.
					 May 1, 1981;
Amended Eff. October 1, 1984; January 1,
					 1982;
Pursuant to
					 G.S.
					 150B-21.3A, rule is necessary without
					 substantive public interest Eff. October 28, 2014;
Repealed Eff.
					 January 1, 2020.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0400 - CPE REQUIREMENTS › Section 08G .0406 - COMPLIANCE WITH CPE REQUIREMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  All active CPAs shall file a reporting of CPE minutes by the July 1 renewal
				  date of each year. The Board may audit information submitted by licensees who
				  apply for a renewal license.
(b) If
				  a CPA fails to complete the CPE requirements prior to the end of the previous
				  calendar year but the CPA has completed them by June 30, the Board may:
(1) issue a letter of warning for the first
				  such failure within a five-calendar year period; and
(2) deny the renewal of the CPA's certificate
				  for a period of not less than 30 days and until the CPA meets the reinstatement
				  requirements set forth in
				  21 NCAC
				  08J .0106 for the second such failure within
				  a five-calendar year period.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0400 - CPE REQUIREMENTS › Section 08G .0407 - REPEALED - EXEMPTION AND SUBSEQUENT REINSTATEMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(8b);
Eff.
					 May 1, 1981;
Amended Eff. September 1, 1988; April 1, 1987; October
					 1, 1984; August 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 G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0400 - CPE REQUIREMENTS › Section 08G .0408 - REPEALED - REQUIRED COURSES ON ACCOUNTANCY LAWS AND RULES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(8b);
Eff.
					 April 1, 1987;
Repealed Eff. April 1,
					 1988.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE) › Section .0400 - CPE REQUIREMENTS › Section 08G .0410 - REPEALED - PROFESSIONAL ETHICS AND CONDUCT CPE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(3);
					 93-12(8b);
					 93-12(9);
Eff. January 1, 2005;
Amended Eff. January 1, 2014; February 1,
					 2012; January 1, 2007; January 1, 2006;
Readopted Eff. February 1,
					 2016;
Repealed Eff. January 1,
					 2020.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter H - RECIPROCITY › Section 08H .0101 - RECIPROCAL CERTIFICATES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Unless
				utilizing a practice privilege per
				G.S.
				93-10(a), a person having a
				CPA certificate from another jurisdiction who desires to utilize the CPA title
				in this State or offer or render professional services as a CPA to his or her
				employer or a client in this State shall obtain a reciprocal North Carolina CPA
				certificate.
(b) The fee for a
				reciprocal certificate shall be the maximum amount allowed by
				G.S.
				93-12(7a).
(c) An applicant for a reciprocal certificate
				shall meet the following requirements:
(1) The
				applicant has the legal authority to use the CPA title and to practice public
				accountancy in a United States jurisdiction; and
(2) The applicant has received a passing
				score on each section of the Uniform CPA Examination.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter H - RECIPROCITY › Section 08H .0102 - TEMPORARY PERMIT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The Board may
				grant temporary permits only to applicants for reciprocal certificates pending
				their qualification under
				21 NCAC
				08H .0101 and application to the Board on
				forms provided by the Board.
(b)
				Upon approval of a temporary permit, the Board will issue the applicant a
				statement confirming that the CPA is in good standing in the state issuing the
				CPA's certificate and is entitled temporarily to use the CPA title and engage
				in the public practice of accountancy in North Carolina for a stated period.
				The stated period shall expire 120 days after issue or upon issuance of the
				individual's reciprocal certificate, whichever comes first.
Authority
				  G.S.
				  93-12(6);
				  93-12(7a);
Eff. February 1, 1976;
Readopted Eff. September 1,
				  1977;
Amended Eff. April 1, 1999; April 1, 1994; May 1, 1989;
				  December 1, 1982;
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 H - RECIPROCITY › Section 08H .0103 - REPEALED - APPLICATION FOR TEMPORARY PERMIT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  93-10;
				  93-12(6);
				  93-12(7a);
				  93-12(8);
Eff. February 1, 1976;
Readopted Eff. September 26,
				  1977;
Amended Eff. March 1, 1990; May 1, 1989; July 1, 1987;
				  December 1, 1982;
Repealed Eff. April 1,
				  1994.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter H - RECIPROCITY › Section 08H .0104 - NOTICE TO BOARD OF DISCIPLINE BY OTHER AGENCY

Current through Register Vol. 39, No. 2, July 15, 2024
Any applicant for or holder of a temporary permit or
				  reciprocal certificate issued by this Board shall also comply with the
				  reporting requirements listed in
				  21 NCAC
				  08N .0208.
Authority
				  G.S.
				  93-12(3);
Eff.
				  December 1, 1987;
Amended Eff. April 1, 1994; March 1, 1990; 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 H - RECIPROCITY › Section 08H .0105 - REPEALED - USE OF CPA TITLE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  93-1;
Eff. August 1,
				  1988;
Amended Eff. January 1, 2006; April 1, 1991; May 1,
				  1989;
Repealed Eff. July 1, 2010.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter H - RECIPROCITY › Section 08H .0106 - REPEALED - NON-RESIDENT NOTIFICATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  93-10;
Eff. April 1,
				  2003;
Repealed Eff. July 1, 2010.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter I - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section 08I .0101 - DISCIPLINARY ACTION

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Any person may
				file a complaint with the Board against a CPA, pursuant to G.S. 150B, Article
				3A for disciplinary action against a CPA for violations of G.S. 93 and this
				Chapter on forms provided by the Board that are on the Board's website at
www.nccpaboard.gov
and may be
				requested from the Board.
(b) The
				complaint shall set forth the facts upon which the complaint is based. The
				complainant shall confirm that he or she believes the facts stated in the
				complaint are true and that he or she is prepared to prove them at a
				hearing.
(c) The complaint shall be
				filed in the office of the Board. The Board's professional standards staff
				shall open a case file, notify the complainant of receipt of the complaint,
				notify and provide a copy of the complaint to the respondent named in the
				complaint, and conduct an investigation of the allegations in the complaint.
				Based upon the investigation and the recommendation of the Professional
				Standards Committee of the Board appointed by the Board President, and with the
				approval of the Board, the professional standards staff may do any of the
				following:
(1) close the case without
				prejudice;
(2) close the case with
				prejudice:
(3) prepare a Consent
				Order;
(4) apply to the courts for
				injunctive relief; or
(5) prepare a
				proposed Hearing Notice.
The Professional Standards Committee shall determine whether
				  the allegations in a case warrant applying to the courts for injunctive relief
				  and whether the allegations in the proposed Hearing Notice, if proven, warrant
				  a contested case proceeding pursuant to
				  G.S.
				  150B-38 - 150B-42. A copy of any Hearing
				  Notice filed and application for injunctive relief applied for shall be
				  provided to the complainant in that matter.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter I - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section 08I .0102 - PROCEDURE WHEN PETITION AGAINST BOARD MEMBER OR EMPLOYEE

Current through Register Vol. 39, No. 2, July 15, 2024
If the person against whom a petition for disciplinary action
				  is filed is a Board member or a Board employee, the Secretary-Treasurer or
				  Executive Director shall immediately notify that person and every member of the
				  Board of the petition. The person against whom the petition was filed shall not
				  participate in considering or acting on the petition.
Authority
				  G.S.
				  55B-12;
				  93B-12(9);
Eff. February 1, 1976;
Readopted Eff. September 26,
				  1977;
Amended Eff. April 1, 1994; May 1, 1989; June 1, 1985;
				  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 I - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section 08I .0103 - REPEALED - PUBLICATION OF FINDINGS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  55B-12;
				  93B-12(9);
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 I - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section 08I .0104 - MODIFICATION OF DISCIPLINE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A
				person whose certificate or CPA firm whose registration has been permanently
				revoked by the Board may apply to the Board for modification of the discipline
				at any time after five years from the date of the original discipline. If an
				application for modification of discipline is denied, the person or CPA firm
				may re-apply three years thereafter.
(b) The application for modification of
				discipline shall be in writing and show good cause for the relief sought. The
				application for a person shall be accompanied by three or more supporting
				recommendations, made under oath, from CPAs who have personal knowledge of the
				facts relating to the revocation and of the activities of the applicant since
				the discipline was imposed. The application for a CPA firm shall be accompanied
				by three or more supporting recommendations, made under oath, for each CPA
				partner, CPA member, or CPA shareholder from CPAs who have personal knowledge
				of the facts relating to the revocation and of the activities of the CPA
				partner, CPA member, or CPA shareholder since the discipline was
				imposed.
(c) "Good cause" as used
				in Paragraph (b) of this Rule means that the applicant is rehabilitated with
				respect to the conduct that was the basis of the discipline. Evidence
				demonstrating such rehabilitation shall include evidence that:
(1) the person has not engaged in any conduct
				during the discipline period that, if that person had been licensed or
				registered during such period, would have constituted the basis for discipline
				pursuant to
				G.S.
				93-12(9);
(2) the person has completed the sentence
				imposed with respect to any criminal conviction that constituted any part of
				the previous discipline; and
(3)
				restitution has been made to any aggrieved party with respect to a court order,
				civil settlement, lien or other agreement.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter I - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section 08I .0105 - REVOCATION OF CERTIFICATES

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				When a certificate is revoked either for a specific period of time or
				permanently, the certificate holder shall return the certificate to the Board
				office within 15 days of receipt of notice of revocation.
(b) Pursuant to the provisions of 21 NCAC 08I
				.0004, the Board may issue a new certificate under a new number to anyone whose
				certificate has been revoked.
Authority
				  G.S.
				  55B-12;
				  93-12(8);
				  93-12(9);
				  93-12(15);
Eff. September 1, 1982;
Amended Eff. August 1, 1998;
				  July 1, 1987; 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 I - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section 08I .0106 - REPEALED - OTHER PENALTIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  55B-12;
				  93-12(7);
				  93-12(8);
				  93-12(9);
Eff. September 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 J - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section .0100 - RENEWALS AND REGISTRATIONS › Section 08J .0101 - ANNUAL RENEWAL OF CERTIFICATE, FORFEITURE, AND REAPPLICATION

Current through Register Vol. 39, No. 2, July 15, 2024
(a) All active CPAs shall renew their
				  certificates annually by the first day of July. The fee for such renewal is the
				  maximum amount allowed by
				  G.S.
				  93-12(8).
(b) To renew a certificate a CPA shall submit
				  to the Board:
(1) a completed certificate
				  renewal application form;
(2) a
				  completed CPE report, as required by
				  21 NCAC
				  08G .0406(a); and
(3) the annual renewal fee set forth in
				  G.S.
				  93-12(8).
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter J - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section .0100 - RENEWALS AND REGISTRATIONS › Section 08J .0102 - REPEALED - SUPERVISION OF CPA OFFICES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(8a)(5);
					 93-12(9);
Eff. February 1, 1977;
Readopted Eff. September 26,
					 1977;
Amended Eff. April 1, 1994; May 1, 1989; August 1, 1988; June
					 16, 1980;
Repealed Eff. April 1,
					 1999.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter J - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section .0100 - RENEWALS AND REGISTRATIONS › Section 08J .0103 - REPEALED - REPORTS/ANNUAL REGISTRATION OF OFFICES/PARTNERSHIPS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(9);
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. May 1, 1989; August 1, 1988;
Repealed Eff. April 1,
					 1991.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter J - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section .0100 - RENEWALS AND REGISTRATIONS › Section 08J .0104 - REPEALED - REGISTRATION OF FIRMS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(8a);
Eff.
					 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 J - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section .0100 - RENEWALS AND REGISTRATIONS › Section 08J .0105 - INACTIVE STATUS: CHANGE OF STATUS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A CPA may
				  apply to the Board for change of status to inactive status provided the CPA
				  meets the description of inactive status as defined in
				  21 NCAC
				  08A .0301. Application for any status change
				  shall be made on the form provided by the Board.
(b) A CPA who does not meet the definition of
				  inactive may not remain on inactive status.
(c) A CPA on inactive status may change to
				  active status by:
(1) paying the certificate
				  renewal fee for the license year in which the application for change of status
				  is received;
(2) furnishing the
				  Board with evidence of satisfactory completion of 40 hours of CPE courses
				  during the 12-month period immediately preceding the application for change of
				  status. Eight of the required hours shall be credits derived from a course or
				  examination in North Carolina accountancy statutes and rules (including the
				  Code of Professional Ethics and Conduct as set forth in
				  21 NCAC
				  08N contained therein) as set forth in
				  21 NCAC
				  08F .0504; and
(3) submitting three certificates of good
				  moral character and completed by CPAs.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter J - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section .0100 - RENEWALS AND REGISTRATIONS › Section 08J .0106 - FORFEITURE OF CERTIFICATE AND REISSUANCE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A
				  person who has forfeited a certificate is no longer a CPA and thus is not
				  subject to the renewal fee or CPE requirements contained in these
				  Rules.
(b) A person who requests
				  reissuance of a forfeited certificate shall make application and provide the
				  following to the Board:
(1) payment of the
				  current certificate application fee;
(2) three certificates of moral character
				  provided by the Board and completed by CPAs; and
(3) evidence of satisfactory completion of
				  the CPE requirement described in Rule .0105(c)(2) of this Section.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter J - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section .0100 - RENEWALS AND REGISTRATIONS › Section 08J .0107 - MAILING ADDRESSES OF CERTIFICATE HOLDERS AND CPA FIRMS

Current through Register Vol. 39, No. 2, July 15, 2024
All certificate holders and CPA firms shall notify the
					 Board in writing within 30 days of any change in home address and phone number;
					 CPA firm address and phone number; business location and phone number; and
					 email address.
Authority
					 G.S.
					 55B-12;
					 57D-2-02;
					 93-12(3);
					 93-12(7b)(5);
Eff. October 1, 1984;
Amended Eff. January 1, 2014; April 1, 1999;
					 April 1, 1991; August 1, 1986;
Readopted Eff. February 1,
					 2016.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter J - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section .0100 - RENEWALS AND REGISTRATIONS › Section 08J .0108 - CPA FIRM REGISTRATION

Current through Register Vol. 39, No. 2, July 15, 2024
(a) All CPA firms
				  shall register with the Board within 30 days after opening a North Carolina
				  office or beginning a new CPA firm unless they are a professional corporation,
				  professional limited liability company, or registered limited liability
				  partnership, in which case they shall register prior to formation pursuant to
				  21 NCAC
				  08K .0104 and
				  08K .0301.
(b) In addition to the registration required
				  by Paragraph (a) of this Rule, all CPA firms shall renew annually by January 31
				  with the Board upon forms provided by the Board.
(c) The information provided by the
				  registration shall include:
(1) Either an
				  application for exemption from peer review, a request to be deemed in
				  compliance with peer review or registration for peer review, pursuant to
				  21 NCAC
				  08M .0105;
(2) For all CPA firms not exempt from the
				  peer review program, with the registration immediately following its review,
				  the information required by
				  21 NCAC
				  08M .0106(a);
(3) For all North Carolina offices, an office
				  registration form indicating the name of the office supervisor, the location of
				  the office and its telephone number;
(4) For all partnerships or registered
				  limited liability partnerships, a list of all resident and nonresident partners
				  of the partnership;
(5) For all
				  professional limited liability companies, the information set forth in
				  21 NCAC
				  08K .0104(d);
(6) For all incorporated CPA firms, the
				  information set forth in
				  21 NCAC
				  08K .0104(d);
(7) For all CPA firms, the appropriate
				  registration fees as set forth in
				  21 NCAC
				  08J .0110; and
(8) For all new CPA firms, the percentage of
				  ownership held individually by each non-CPA owner who has five percent or more
				  of ownership:
(A) in the new CPA firm;
				  and
(B) at the year-end in each CPA
				  firm in which that owner was an owner during the preceding two years.
(9) For all changes in ownership
				  of a CPA firm, the percentage of ownership held individually by each owner who
				  has five percent or more of ownership.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter J - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section .0100 - RENEWALS AND REGISTRATIONS › Section 08J .0109 - CPA FIRM PRACTICE PRIVILEGE NOTIFICATION

Current through Register Vol. 39, No. 2, July 15, 2024
Notice pursuant to
					 G.S.
					 93-10(c)(3) shall be made on
					 a form supplied by the Board.
Authority
					 G.S.
					 93-10;
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 J - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section .0100 - RENEWALS AND REGISTRATIONS › Section 08J .0110 - REGISTRATION FEES

Current through Register Vol. 39, No. 2, July 15, 2024
The annual registration fees shall be as follows:
(1) For all professional corporations or
				  professional limited liability companies, twenty-five dollars ($25.00);
				  and
(2) For all non-incorporated
				  CPA firms which have offices both within and outside the state of North
				  Carolina, whether sole proprietorships, partnerships, or registered limited
				  liability partnerships, an amount equal to two thousand five hundred dollars
				  ($2,500.00) or the number of CPA members of the CPA firm multiplied by ten
				  dollars ($10.00), whichever is less.
Authority
					 G.S.
					 55B-11;
					 55B-12;
					 57D-1;
					 57D-2;
					 59-84.2;
					 93-12(7b);
					 93-12(8a);
					 93-12(8c);
Eff. April 1, 1991;
Amended Eff. January 1, 2004; April 1, 1999;
					 August 1, 1998; April 1, 1994;
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 J - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section .0100 - RENEWALS AND REGISTRATIONS › Section 08J .0111 - COMPLIANCE WITH CPA FIRM REGISTRATION

Current through Register Vol. 39, No. 2, July 15, 2024
If a CPA firm fails to comply with any part of Rule .0108
					 or Rule .0110 of this Section, and continues to offer or render services, the
					 Board may take disciplinary action against the CPA firm's members. As set forth
					 in G.S.
					 93-12(9)(e), disciplinary
					 action may include:
(1) one hundred
				  dollars ($100.00) civil penalty for non-compliance of less than 60
				  days;
(2) two hundred dollars
				  ($200.00) civil penalty for non-compliance in excess of 60 days but not more
				  than 120 days;
(3) five hundred
				  dollars ($500.00) civil penalty for each member for non-compliance in excess of
				  120 days.
Authority
					 G.S.
					 55B-12;
					 57D-2-02;
					 59-84.2;
					 93-12(8c);
					 93-12(9);
Eff. April 1, 1994;
Amended Eff. February 1, 2011; January 1, 2004;
					 April 1, 1999;
Readopted Eff. February 1,
					 2016.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter J - REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION › Section .0100 - RENEWALS AND REGISTRATIONS › Section 08J .0112 - RETIRED STATUS - CHANGE OF STATUS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A CPA
				  on active or inactive status may apply to the Board for a change to CPA-retired
				  status if that CPA completes an application provided by the Board confirming
				  the following:
(1) they will not perform any
				  of the services listed in
				  21 NCAC
				  08A .0307(2) except that:
(A) they may prepare tax returns for
				  themselves and their immediate family members without compensation. Immediate
				  family is defined as spouse, domestic partner, parent, child, sibling,
				  stepparent, parent-in-law, stepchild, child-in-law, grandparent, grandchild,
				  sibling-in-law, or legal dependent; and
(B) they may prepare tax returns through
				  public service programs without compensation, such as the Volunteer Income Tax
				  Assistance program.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter K - PROFESSIONAL CORPORATIONS AND PROFESSIONAL LIMITED LIABILITY COMPANIES › Section .0100 - GENERAL PROVISIONS › Section 08K .0101 - REPEALED - FORMATION AND REGISTRATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 55B-4;
					 55B-10;
					 93-8;
Eff. February 1,
					 1976;
Readopted Eff. September 26, 1977;
Amended Eff.
					 June 1, 1985; October 1, 1984;
Repealed Eff. March 1,
					 1987.