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.
- 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