North Carolina Administrative Code

Subchapter 08A | Subchapter 08B | Subchapter 08C | Subchapter 08F | Subchapter 08G | Subchapter 08H | Subchapter 08I | Subchapter  08J | Subchapter 08K | Subchapter 08M | Subchapter 08N

NOTE: This website contains excerpts from the various sections of the North Carolina Administrative Code which are applicable to accountancy and occupational licensing. Reasonable efforts have been made to produce an accurate and useful reference tool for the public and the practitioner. However, individuals are encouraged to refer to actual texts including rule amendments and appeals, future codifications, and rule history.

February 2012 Rulebook (PDF)

References are to North Carolina Administrative Code, Title 21 Occupational Licensing Boards, Chapter 08 Board of Certified Public Accountant Examiners, as amended through February 1, 2012.


SUBCHAPTER 08A - Departmental Rules

Section .0100 - Organizational Rules
Section .0200 - Board of Certified Public Accountant Examiners
Section .0300 - Definitions


SUBCHAPTER 08B - Rule-making Procedures

Section .0100 - Petitions for Rule-making
Section .0200 - Notice
Section .0300 - Hearings
Section .0500 - Declaratory Rulings


SUBCHAPTER 08C - Contested Cases

Section .0100 - Procedure in Contested Cases


SUBCHAPTER 08F - Requirements for Certified Public Accountant Examination and Certificate Applicants

Section .0100 - General Provisions
Section .0300 - Educational Requirements for Examination
Section .0400 - Experience
Section .0500 - Applications for Certificates


SUBCHAPTER 08G - Continuing Professional Education (CPE)

Section .0400 - CPE Requirements


SUBCHAPTER 08H - Reciprocity

Section .0100 Requirements


SUBCHAPTER 08I - Revocation of Certificates and Other Disciplinary Action

Section .0100 General Provisions


SUBCHAPTER 08J - Renewals and Registrations

Section .0100 Requirements


SUBCHAPTER 08K - Professional Corporations and Professional Limited Liability Companies

Section .0100 - General Provisions
Section .0200 - Practice Procedures of Professional Corporations and Limited Liability Companies
Section .0300 - Registered Limited Liability Partnerships


SUBCHAPTER 08M - Peer Review Program

Section .0100 - General Peer Review Requirements


SUBCHAPTER 08N - Professional Ethics and Conduct

Section .0100 - Scope and Applicability

Section .0200 - Rules Applicable to all CPAs
Section .0300 - Rules Applicable to All CPAs Who Use the CPA Title In Offering or Rendering Products or Services to Clients
Section .0400 - Rules Applicable to CPAs Performing Attest Services