reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter A - DEPARTMENTAL RULES › Section .0100 - ORGANIZATIONAL RULES › Section 08A .0103 - OFFICE HOURS

Current through Register Vol. 39, No. 2, July 15, 2024
The office hours are 8:00 a.m. to 5:00 p.m., Monday through
					 Friday. The office is closed on recognized state holidays.
Authority
					 G.S.
					 93-12(3);
					 150B-11(1);
Eff. February 1, 1976;
Readopted Eff. September 26,
					 1977;
Amended Eff. 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ACCOUNTANT EXAMINERS › Subchapter A - DEPARTMENTAL RULES › Section .0100 - ORGANIZATIONAL RULES › Section 08A .0104 - REPEALED - MAILING ADDRESS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 150B-11(1);
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. April 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Repealed Eff.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ACCOUNTANT EXAMINERS › Subchapter A - DEPARTMENTAL RULES › Section .0100 - ORGANIZATIONAL RULES › Section 08A .0105 - REPEALED - PURPOSES AND RESPONSIBILITIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
Eff. February 1,
					 1976;
Readopted Eff. September 26, 1977;
Amended Eff.
					 April 1, 1991; May 1, 1989; June 1, 1988; May 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Repealed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 A - DEPARTMENTAL RULES › Section .0200 - BOARD OF CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Section 08A .0201 - ELECTION OF OFFICERS

Current through Register Vol. 39, No. 2, July 15, 2024
The Board shall annually, prior to March 31 of each year,
					 elect a President, Vice-President and Secretary-Treasurer.
Authority
					 G.S.
					 93-12;
Eff. February 1,
					 1976;
Readopted Eff. September 26, 1977;
Amended Eff.
					 April 1, 2003; 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 A - DEPARTMENTAL RULES › Section .0200 - BOARD OF CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Section 08A .0202 - REPEALED - MEETINGS OF THE BOARD

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.
					 May 1, 1989.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter A - DEPARTMENTAL RULES › Section .0200 - BOARD OF CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Section 08A .0203 - QUORUM

Current through Register Vol. 39, No. 2, July 15, 2024
Four members of the Board shall constitute a quorum to
					 transact all business.
Authority
					 G.S.
					 93-12;
Eff. February 1,
					 1976;
Readopted Eff. September 26, 1977;
Amended Eff.
					 October 1, 1984; August 24, 1981;
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 A - DEPARTMENTAL RULES › Section .0200 - BOARD OF CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Section 08A .0204-.0206

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
Eff. February 1,
					 1976;
Readopted Eff. September 26, 1977;
Amended Eff.
					 August 24, 1981; 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 A - DEPARTMENTAL RULES › Section .0300 - DEFINITIONS › Section 08A .0302-.0306

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-1;
Eff. February 1,
					 1976;
Readopted Eff. September 26, 1977;
Amended Eff.
					 June 16, 1980;
Repealed Eff. June 1,
					 1983.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter A - DEPARTMENTAL RULES › Section .0300 - DEFINITIONS › Section 08A .0307 - PUBLIC PRACTICE OF ACCOUNTANCY OR ACCOUNTING

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A
				  person is engaged in the "public practice of accountancy" who:
(1) holds himself or herself out to the
				  public as a certified public accountant or an accountant; and
(2) in consideration of compensation received
				  or to be received, offers to perform or does perform for other persons services
				  that involve:
(A) preparing, auditing, or
				  verifying financial transactions, books, accounts, or records;
(B) preparing, verifying or certifying
				  financial, accounting, and related statements intended for publication,
				  including preparing tax returns;
(C) rendering professional services or
				  assistance in or about any and all matters of principle or detail relating to
				  accounting procedure and systems; or
(D) recording, presenting or certifying, and
				  interpreting such service (including tax, consulting or management advisory
				  services) through statements and reports.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter A - DEPARTMENTAL RULES › Section .0300 - DEFINITIONS › Section 08A .0308 - HOLDING OUT TO THE PUBLIC

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The
				  phrase "holds himself out to the public as a certified public accountant," as
				  used in defining "public practice of accountancy" in
				  G.S.
				  93-1(a)(5) and in these
				  rules, means any representation that a person holds a certificate of
				  qualification, if that representation is made in connection with an offer to
				  perform or the performance of accountancy services for the public, regardless
				  of whether that representation is made by the person, someone associated with
				  that person, or someone serving as that person's agent. Any such representation
				  is presumed to invite the public to rely upon the professional skills implied
				  by the certificate in connection with the professional services offered to be
				  performed or performed by the person.
(b) For purposes of this Rule, a
				  "representation" shall be deemed to include any oral, electronic, or written
				  communication indicating that the person holds a certificate, including without
				  limitation, the use of titles or legends on letterheads, reports, business
				  cards, brochures, resumes, office signs, telephone directories, websites, the
				  Internet, or any other advertisements, news articles, publications, listings,
				  tax return signatures, signatures on experience or character affidavits for
				  exam or certificate applicants, displayed membership in CPA associations,
				  displayed CPA licenses from this or any other jurisdiction, and displayed
				  certificates or licenses from other organizations which have the designation
				  "CPA" or "Certified Public Accountant" by the person's name.
Authority
					 G.S.
					 93-1(a)(5);
					 93-12;
Eff. September
					 1, 1988;
Amended Eff. January 1, 2006; April 1, 1999; April 1,
					 1994; May 1, 1989;
Readopted Eff. February 1,
					 2016.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter A - DEPARTMENTAL RULES › Section .0300 - DEFINITIONS › Section 08A .0309 - CONCENTRATION IN ACCOUNTING

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A
				  concentration in accounting includes:
(1) at
				  least 30 semester hours, or the equivalent in quarter hours, of undergraduate
				  accountancy courses that shall include no more than six semester hours of
				  accounting principles and no more than three semester hours of business law;
				  or
(2) at least 20 semester hours
				  or the equivalent in quarter hours, of graduate accounting courses that are
				  open exclusively to graduate students; or
(3) a combination of undergraduate and
				  graduate courses that would be equivalent to Subparagraph (1) or (2).
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter A - DEPARTMENTAL RULES › Section .0300 - DEFINITIONS › Section 08A .0310 - DIRECT SUPERVISION DEFINED

Current through Register Vol. 39, No. 2, July 15, 2024
"Direct supervision" means:
(1) having jurisdiction and oversight
				  authority over the process of planning, coordinating, guiding, inspecting,
				  controlling, and evaluating on a continuing basis the activities and
				  accomplishments of the employees under one's command;
(2) having the power of direction and
				  decision in implementing activities to meet the objectives of one's
				  stewardship;
(3) having authority
				  delegated by higher management to hire, transfer, suspend, recall, promote,
				  assign, or discharge an employee under one's charge or to recommend such action
				  through the proper administrative chain of command;
(4) having authority to supervise the
				  employee in the usual line of authority unrestricted by multiple positions of
				  influence; and
(5) having authority
				  to verify the employee's experience in a notarized experience
				  affidavit.
Authority
					 G.S.
					 93-12(5);
Eff.
					 May 1, 1989;
Amended Eff. April 1, 1999;
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 A - DEPARTMENTAL RULES › Section .0300 - DEFINITIONS › Section 08A .0311 - REPEALED - EMPHASIS IN TAXATION OR ACCOUNTING

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12(5);
Eff.
					 March 1, 1990;
Repealed Eff. January 1,
					 2006.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter A - DEPARTMENTAL RULES › Section .0300 - DEFINITIONS › Section 08A .0315 - REPEALED - NEW CPA FIRM, ONGOING CPA FIRM

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-1;
					 93-12(8c);
Eff. April 1, 1991;
Amended Eff. April 1, 1999;
Repealed Eff. January 1, 2004.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter B - RULE MAKING PROCEDURES › Section .0100 - PETITIONS FOR RULE MAKING › Section 08B .0101 - PETITIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Any person wishing to submit a petition requesting the
					 adoption, amendment or repeal of a rule by the Board shall address a petition
					 to the Board's Executive Director, as set forth in
					 21 NCAC
					 08A .0102.
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-16;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. May 1, 1989; July 1, 1987; October 1, 1984; April 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 B - RULE MAKING PROCEDURES › Section .0100 - PETITIONS FOR RULE MAKING › Section 08B .0102 - CONTENTS OF PETITION FOR NEW RULE

Current through Register Vol. 39, No. 2, July 15, 2024
A petition requesting the adoption of a rule should contain
					 the following information:
(1) either
				  a draft of the proposed rule or a summary of the contents of the proposed
				  rule;
(2) reason for the
				  proposal;
(3) effect of the new
				  rule on existing rules;
(4) data
				  supporting the rule proposal;
(5)
				  effects of the rule on existing practices in the area involved; and
(6) name, address and phone number of each
				  petitioner.
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-16;
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 B - RULE MAKING PROCEDURES › Section .0100 - PETITIONS FOR RULE MAKING › Section 08B .0103 - REPEALED - AMENDMENT OR REPEAL

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-16;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. October 1, 1984; April 1, 1982;
Repealed Eff. July 1,
					 1987.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter B - RULE MAKING PROCEDURES › Section .0100 - PETITIONS FOR RULE MAKING › Section 08B .0104 - CONTENTS OF PETITIONS FOR RULE AMENDMENT OR REPEAL

Current through Register Vol. 39, No. 2, July 15, 2024
A petition requesting the amendment or repeal of a rule
					 should contain the following information:
(1) rule affected;
(2) reasons for change;
(3) either a draft of the proposed amendment
				  or a summary of the proposed amendment, if the petition is to amend the
				  rule;
(4) data supporting the rule
				  proposal;
(5) effect of the
				  proposed change on existing practices in the area involved; and
(6) name and address of each
				  petitioner.
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-16;
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 B - RULE MAKING PROCEDURES › Section .0100 - PETITIONS FOR RULE MAKING › Section 08B .0105 - GRANTING OR DENYING PETITIONS

Current through Register Vol. 39, No. 2, July 15, 2024
The Executive Director of the Board shall make a
					 recommendation to a committee of the Board and the committee shall recommend to
					 the full Board, based on a study of the facts stated in the petition, whether
					 the public interest will be better served by granting or denying the petition.
					 The Board will consider all the contents of the submitted petition plus any
					 additional information deemed relevant.
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-16;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. May 1, 1989; July 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 B - RULE MAKING PROCEDURES › Section .0100 - PETITIONS FOR RULE MAKING › Section 08B .0106 - REPEALED - RECOMMENDATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-16;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Repealed Eff. June 1, 1985.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter B - RULE MAKING PROCEDURES › Section .0100 - PETITIONS FOR RULE MAKING › Section 08B .0107 - REPEALED - FINAL DECISION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-16;
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 B - RULE MAKING PROCEDURES › Section .0200 - NOTICE › Section 08B .0201 - REPEALED - NOTICE TO PARTIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-12;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended 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 B - RULE MAKING PROCEDURES › Section .0200 - NOTICE › Section 08B .0202 - MAILING LIST

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Persons or
				  agencies desiring to be placed on the mailing list for the Board's rule-making
				  notices issued pursuant to
				  G.S.
				  150B-21.2 may file a request in writing,
				  furnishing their name and mailing address to the Executive Director of the
				  Board, at the address set forth in
				  21 NCAC
				  08A .0102.
(b) The request shall state the subject areas
				  within the authority of the agency for which notice is requested.
Authority
					 G.S.
					 93-12;
					 150B-21.2;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. April 1, 1994; May 1, 1989; April 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 B - RULE MAKING PROCEDURES › Section .0200 - NOTICE › Section 08B .0203-.0204

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-12;
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 B - RULE MAKING PROCEDURES › Section .0300 - HEARINGS › Section 08B .0301-.0303

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-12;
					 150B-12(e);
					 150B-16;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. June 1, 1985; 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 B - RULE MAKING PROCEDURES › Section .0300 - HEARINGS › Section 08B .0304 - ORAL PRESENTATION

Current through Register Vol. 39, No. 2, July 15, 2024
Upon receipt of a request to make an oral presentation at a
					 rule-making hearing, the Executive Director will acknowledge receipt of the
					 request and inform the person making the request of any limitations deemed
					 necessary to achieve a full and effective public hearing on the proposed
					 rule.
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-12(e);
					 150B-16;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. May 1, 1989; 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 B - RULE MAKING PROCEDURES › Section .0300 - HEARINGS › Section 08B .0305 - REPEALED - WRITTEN STATEMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-12(e);
					 150B-16;
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 B - RULE MAKING PROCEDURES › Section .0300 - HEARINGS › Section 08B .0306 - REPEALED - ACKNOWLEDGEMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-16;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Repealed Eff. June 1, 1985.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter B - RULE MAKING PROCEDURES › Section .0300 - HEARINGS › Section 08B .0307 - CONTROL OF RULE MAKING HEARINGS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The
				  presiding officer of a rule-making hearing shall have complete control of the
				  proceedings including the following:
(1)
				  extension of any deadlines,
(2)
				  rescheduling a hearing time, as announced at the published hearing, and
				  continuation of any hearing,
(3)
				  limitations for individual presentations,
(4) recognition of speakers, and
(5) direction of the flow of discussion and
				  the management of the hearing.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter B - RULE MAKING PROCEDURES › Section .0300 - HEARINGS › Section 08B .0308-.0309

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-12(e);
					 150B-37;
					 150B-42;
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 B - RULE MAKING PROCEDURES › Section .0400 - EMERGENCY RULES › Section 08B .0401-.0402

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-13;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. October 1, 1984;
Repealed Eff. June 1,
					 1985.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter B - RULE MAKING PROCEDURES › Section .0500 - DECLARATORY RULINGS › Section 08B .0501 - REQUEST FOR DECLARATORY RULING

Current through Register Vol. 39, No. 2, July 15, 2024
Any person aggrieved, as defined in
					 G.S.
					 150B-2(6), by a statute
					 administered or rule promulgated by the Board may request a declaratory ruling
					 as to how the statute or rule applies to a given factual situation or whether a
					 particular Board rule is valid. All requests for declaratory rulings shall be
					 in writing and mailed to the Board at its address, as set forth in
					 21 NCAC
					 08A .0102.
Authority
					 G.S.
					 93-12;
					 150B-17;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. May 1, 1989; October 1, 1984; April 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 B - RULE MAKING PROCEDURES › Section .0500 - DECLARATORY RULINGS › Section 08B .0502 - CONTENTS OF REQUEST

Current through Register Vol. 39, No. 2, July 15, 2024
All requests for a declaratory ruling must include the
					 following information:
(1) name and
				  address of petitioner;
(2) statute
				  or rule to which the petition relates;
(3) concise statement of the manner in which
				  the petitioner is aggrieved, as defined in
				  G.S.
				  150B-2(6), or thinks that he
				  or she may be injured by the rule or statute and its application to him or her;
				  and
(4) statement of whether an
				  oral hearing is desired and if so the reasons for such an oral
				  hearing.
Authority
					 G.S.
					 93-12;
					 150B-4;
Eff.
					 February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. April 1, 1994; 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 B - RULE MAKING PROCEDURES › Section .0500 - DECLARATORY RULINGS › Section 08B .0503 - REFUSAL TO ISSUE DECLARATORY RULING

Current through Register Vol. 39, No. 2, July 15, 2024
Whenever the Board believes for good reason that issuing a
					 declaratory ruling is undesirable, it may refuse to do so. The Board will
					 notify the petitioner in writing of its reasons for refusing to issue a
					 declaratory ruling.
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-17;
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 B - RULE MAKING PROCEDURES › Section .0500 - DECLARATORY RULINGS › Section 08B .0504-.0506

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 93-12;
					 150B-17;
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 B - RULE MAKING PROCEDURES › Section .0500 - DECLARATORY RULINGS › Section 08B .0507 - CIRCUMSTANCES

Current through Register Vol. 39, No. 2, July 15, 2024
As a general rule the Board will issue a declaratory ruling
					 except:
(1) when the subject of a
				  requested declaratory ruling is also the subject of a lawsuit pending in a
				  court of this state or a federal court;
(2) when the facts presented in the request
				  were considered at a rule-making hearing; or
(3) in other special circumstances.
Authority
					 G.S.
					 93-12;
					 150B-17;
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 B - RULE MAKING PROCEDURES › Section .0500 - DECLARATORY RULINGS › Section 08B .0508 - REQUESTS FOR INFORMAL OPINIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Requests to Board employees or legal counsel, or requests
					 to Board members not in accordance with Rule .0501 of this Section, for
					 opinions concerning the application of the Board's rules or any statutes are
					 discouraged. If ever an opinion is given, it shall not be binding on the Board.
					 Applicants, licensees, and any other persons who act in reliance on such
					 opinions do so at their own risk.
Authority
					 G.S.
					 93-12(3);
					 93-12(9);
					 150B-17;
Eff.
					 December 1, 1987
Amended Eff. May 1, 1989;
Readopted
					 Eff. February 1, 2016.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter B - RULE MAKING PROCEDURES › Section .0600 - FEES › Section 08B .0601 - REPEALED - FEE SCHEDULE

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;
Amended Eff. October 1, 1984;
Repealed Eff. June
					 1, 1985.
North Carolina Administrative Code › Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS › Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS › Subchapter B - RULE MAKING PROCEDURES › Section .0600 - FEES › Section 08B .0602 - REPEALED - AMOUNT

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. 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 .0100 - PROCEDURE IN CONTESTED CASES › Section 08C .0101-.0102

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;
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 .0100 - PROCEDURE IN CONTESTED CASES › Section 08C .0103 - ADDITIONAL INFORMATION ON NOTICES OF HEARINGS

Current through Register Vol. 39, No. 2, July 15, 2024
In addition to the items required by
					 G.S.
					 150B-38 to be included in a notice of hearing
					 for a contested case before the Board, such a notice shall include the
					 following information:
(1) the name,
				  title, address and phone number of Board personnel to contact for further
				  information or discussion; and
(2)
				  the date and place for any pre-hearing conference.
Authority
					 G.S.
					 93-12;
					 150B-38;
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 .0104 - WRITTEN PETITION FOR INTERVENTION

Current through Register Vol. 39, No. 2, July 15, 2024
A person desiring to intervene in a contested case must
					 file a written petition with the Board at its address set forth in
					 21 NCAC
					 08A .0102. A petition to intervene shall be
					 filed in accordance with
					 G.S.
					 1A-1, Rule 24.
Authority
					 G.S.
					 93-12;
					 150B-38;
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 .0105 - NOTICE OF ALLOWANCE OR DENIAL OF PETITION TO INTERVENE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) If a petition for intervention is one of
				  right, or if a petition for permissive intervention is allowed by the Board,
				  the Board will promptly send written notice of the intervention to all parties,
				  including the intervenor. In cases of permissive intervention, such
				  notification will also include a statement of any limitations of time, subject
				  matter, evidence or any other matters the Board thereby imposes upon the
				  intervenor.
(b) If the Board denies
				  a petition for permissive intervention, it will promptly send written notice of
				  such denial to the petitioner and all parties setting forth its reasons for
				  denying the petition.
Authority
					 G.S.
					 93-12;
					 150B-38;
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 .0106 - 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 C - CONTESTED CASES › Section .0100 - PROCEDURE IN CONTESTED CASES › Section 08C .0107 - DISQUALIFICATION OF BOARD MEMBER

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A
				  Board member shall be disqualified from participating in the hearing of any
				  contested case or performing any duties related to a contested case if personal
				  bias or other factors would keep the member from being able to participate in
				  the hearing or to perform any duty related to the contested case or hearing in
				  an impartial manner.
(b) If a party
				  to a hearing or any other interested person has a reasonable good faith belief
				  that a Board member should be disqualified, that person shall submit an
				  affidavit of disqualification to the Board.
Authority
					 G.S.
					 93-12;
					 150B-40;
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 .0108 - AFFIDAVIT OF DISQUALIFICATION

Current through Register Vol. 39, No. 2, July 15, 2024
An affidavit of disqualification must state all the facts
					 the affiant deems relevant to the disqualification of the Board
					 member.
Authority
					 G.S.
					 93-12;
					 150B-40;
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 .0109 - FILING AFFIDAVIT OF DISQUALIFICATION

Current through Register Vol. 39, No. 2, July 15, 2024
An affidavit of disqualification must be filed with the
					 Board office before commencement of the hearing. However, it may be filed after
					 the commencement of the hearing if it is filed within a reasonable time after
					 the affiant knows or reasonably should know the facts giving rise to the
					 affiant's reasonable belief that the Board member should be disqualified from
					 participating in a contested case under this Section.
Authority
					 G.S.
					 93-12;
					 150B-40;
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 .0110 - DETERMINATION OF DISQUALIFICATION

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The members of the Board not challenged
				  in an affidavit of disqualification shall determine whether the challenged
				  Board member should be disqualified from participating in the hearing of a
				  contested case. In making this determination, those Board members may:
(1) call upon the challenged Board member to
				  furnish relevant information; and
(2) appoint a member of the Board or a member
				  of the staff to investigate the allegations of the affidavit and report their
				  findings and recommendations to the Board.
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 .0111 - NEW HEARING AFTER DISQUALIFICATION

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  Upon request of a party to a contested case, the Board will conduct a new
				  hearing of the contested case if a Board member was disqualified after the
				  beginning of the initial hearing and if either:
(1) less than a majority of Board members
				  remained at the hearing subsequent to the disqualification, or
(2) when the Board determines that
				  substantial prejudice would result if a new hearing was not
				  conducted.
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 .0112 - 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 C - CONTESTED CASES › Section .0100 - PROCEDURE IN CONTESTED CASES › Section 08C .0113 - 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 C - CONTESTED CASES › Section .0100 - PROCEDURE IN CONTESTED CASES › Section 08C .0114 - PRE HEARING CONFERENCE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The Board may
				  itself conduct an informal pre-hearing conference for the purposes set forth in
				  21 NCAC
				  08C .0115 or it may designate a committee to
				  conduct such a conference. The committee so designated may be composed entirely
				  of staff members.
(b) Evidence of
				  conduct or evidence of statements made during the pre-hearing conference are
				  not admissable at the hearing in a contested case. However, evidence otherwise
				  discoverable shall not be excluded merely because it is presented during the
				  pre-hearing conference.
Authority
					 G.S.
					 93-12;
					 150B-38;
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 .0115 - PURPOSES OF A PRE HEARING CONFERENCE

Current through Register Vol. 39, No. 2, July 15, 2024
The purposes of a pre-hearing conference in a contested
					 case are:
(1) to determine the
				  possibility of simplifying or eliminating the issues;
(2) to facilitate the stipulation to facts or
				  findings by the parties;
(3) to
				  identify evidence which will be needed at the hearing;
(4) to determine the validity of proposed
				  evidence;
(5) to determine the need
				  for depositions or subpoenas;
(6)
				  to determine the relevance of findings in some other case to the case at
				  hand;
(7) to determine the need for
				  consolidation of cases or joint hearings; and
(8) to determine any other matters which will
				  reduce cost or save time or otherwise aid in the expeditious disposition of the
				  contested case.
Authority
					 G.S.
					 93-12;
					 150B-38;
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 .0116 - NOTICE OF PRE HEARING CONFERENCE

Current through Register Vol. 39, No. 2, July 15, 2024
Notice of a pre-hearing conference in a contested case will
					 be given in the notice of hearing for the case or, if the decision to hold a
					 pre-hearing conference is made after the notice of hearing has been sent, in a
					 subsequent notice.
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-38;
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 .0117 - 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 C - CONTESTED CASES › Section .0100 - PROCEDURE IN CONTESTED CASES › Section 08C .0118 - CONTINUANCES

Current through Register Vol. 39, No. 2, July 15, 2024
A continuance of a pre-hearing conference will be granted
					 to a party only under compelling circumstances, especially when a continuance
					 has been previously requested by and granted to the party. Under no
					 circumstances is the Board required to grant continuances.
Authority
					 G.S.
					 93-12;
					 150B-11(1);
					 150B-38;
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 .0119 - 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 C - CONTESTED CASES › Section .0100 - PROCEDURE IN CONTESTED CASES › Section 08C .0120 - 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 C - CONTESTED CASES › Section .0100 - PROCEDURE IN CONTESTED CASES › Section 08C .0121 - SERVICE OF SUBPOENAS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Subpoenas shall
				  be served as the officer issuing the subpoenas shall direct and as may be
				  appropriate to the circumstances of the case. The Executive Director, Board
				  counsel, or staff member designated by the Executive Director may serve
				  subpoenas on behalf of the Board pursuant to
				  G.S.
				  1A-1, Rule 45(e).
(b) Subpoenas shall be issued in duplicate
				  with a "Return of Service" form attached to each copy. The person serving the
				  subpoena shall fill out the attached "Return of Service" form for each copy and
				  promptly return one copy of the subpoena and the completed "Return of Service"
				  form to the Board office.
Authority
					 G.S.
					 93-12;
					 150B-39;
Eff. May 1,
					 1989;
Amended Eff. March 1, 1990;
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 .0122 - OBJECTIONS TO SUBPOENAS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A person who is
				  subject to a subpoena or a party to the contested case may file an objection to
				  the subpoena with the Board within ten days of the issuance of the
				  subpoena.
(b) An objection to a
				  subpoena must include a concise but complete statement of reasons why the
				  subpoena should be revoked or modified. These reasons may include, for example,
				  lack of relevancy of the evidence requested, lack of particularity in the
				  description of the evidence sought, or any other reason sufficient in law for
				  holding the subpoena invalid, such as the evidence is privileged or the
				  appearance or production would be so disruptive as to be unreasonable in light
				  of the significance of the evidence sought or would produce some other undue
				  hardship.
(c) The person objecting
				  to the subpoena must serve a copy of the objection upon the party who requested
				  the subpoena. Service must be on or before the date the objection is filed with
				  the Board's office and may be accomplished by the United States Postal
				  Service.
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 .0123 - RESPONSES TO OBJECTIONS TO SUBPOENAS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The
				  person requesting the subpoena may file a written response to the objection to
				  the subpoena with the Board within ten days of service of the
				  objection.
(b) The person
				  responding shall also serve a copy of the response upon the person who objected
				  to the subpoena. Service must be on or before the date the response is filed
				  with the Board's office and may be accomplished by the United States Postal
				  Service.
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.