North Carolina General Statutes


Chapter 93 | Chapter 93B | Chapter 55B | Chapter 57C | Chapter 59 | Chapter 105 | Chapter 150B | Statutes in PDF


This website contains excerpts from the various sections of the North Carolina General Statutes. 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 as available from the NC General Assembly website.


CHAPTER 93 - Certified Public Accountants

Sec. 93-1. Definitions; Practice of Law

Sec. 93-2. Qualifications

Sec. 93-3. Unlawful Use of Title "Certified Public Accountant" by Individual

Sec. 93-4. Use of Title by Firm

Sec. 93-5. Use of Title by Corporation

Sec. 93-6. Practice as Accountants Permitted; Use of Misleading Titles Prohibited

Sec. 93-8. Public Practice of Accounting by Corporations Prohibited

Sec. 93-9. Assistants Need Not Be Certified

Sec. 93-10. Practice Privileges

Sec. 93-11. Not Applicable to Officers of State, County or Municipality

Sec. 93-12. Board of Certified Public Accountant Examiners

Sec. 93-12.1 Effect of New Requirements

Sec. 93-12.2 Board Records are Confidential

Sec. 93-13. Violation of Chapter; Penalty


CHAPTER 93B - Occupational Licensing Boards


Sec. 93B-1. Definitions

Sec. 93B-2. Annual Reports Required; Contents; Open to Inspection

Sec. 93B-3. Register of Persons Licensed; Information as to Licensed Status of Individuals

Sec. 93B-4. Audit of Occupational Licensing Boards; Payment of Costs

Sec. 93B-5. Compensation and Employment of Board Members

Sec. 93B-6. Use of Funds for Lobbying Prohibited

Sec. 93B-7. Rental of State-owned Office Space

Sec. 93B-8. Examination Procedures

Sec. 93B-9. Age Requirements

Sec. 93B-10. Expiration of Term of Appointment

Sec. 93B-11. Interest from State Treasurer's Interest Program

Sec. 93B-12. Information from licensing boards having authority over health care providers

Sec. 93B-13. Revocation when licensing privilege forfeited for nonpayment of child support or for failure to comply with subpoena

Sec. 93B-14. Information on applicants for licensure

Sec. 93B-15.  Payment of License Fees by Members of the Armed Forces

Sec. 93B-16.   Occupational board liability for negligent acts


CHAPTER 55B - Professional Corporation Act


Sec. 55B-1. Title

Sec. 55B-2. Definitions

Sec. 55B-3. Business Corporation Act Applicable

Sec. 55B-4. Formation of Corporation

Sec. 55B-5. Corporate Name

Sec. 55B-6. Capital Stock

Sec. 55B-7. Death or Disqualification of a Stockholder or Employee

Sec. 55B-8. Rendition of Professional Services

Sec. 55B-9. Professional Relationship and Liability

Sec. 55B-10. Registration with Licensing Board

Sec. 55B-11. Renewal of Certificate of Registration

Sec. 55B-12. Application of Regulations of Licensing Boards

Sec. 55B-13. Suspension or Revocation of Certificate of Registration

Sec. 55B-14. Types of Professional Services

Sec. 55B-15. Applicability of Chapter

Sec. 55B-16.  Foreign Professional Corporations


CHAPTER 57C - North Carolina Limited Liability Company Act


Sec. 57C-1-01. Short Title

Sec. 57C-2-01. Purposes

Sec. 57C-2-02.  Powers of the Limited Liability Company

CHAPTER 59 - Partnership

Sec. 59-32. Definition of Terms

Sec. 59-45. Nature of Partner's Liability in Ordinary Partnerships and in Registered Limited Liability Partnerships

Sec. 59-84.2. Registered Limited Liability Partnerships

Sec. 59-84.3. Name of Registered Limited Liability Partnerships

Sec. 59-84.4. Annual Report for Secretary of State


CHAPTER 105 - Taxation


Sec. 105-41. Attorneys-at-Law and Other Professionals


CHAPTER 150B - Administrative Procedures Act


Sec. 150B-1. Policy and Scope

Sec. 150B-2. Definitions

Sec. 150B-3. Special Provisions on Licensing

Sec. 150B-4. Declaratory Rulings

Sec. 150B-18. Scope and Effect

Sec. 150B-19. Restrictions on What Can Be Adopted as a Rule

Sec. 150B-19.1 Requirements for Agencies in the Rule-making Process

Sec. 150B-19.2 Review of Existing Rules

Sec. 150B-20. Petitioning an Agency to Adopt a Rule

Sec. 150B-21. Agency must Designate Rule-making Coordinator; Duties of Coordinator

Sec. 150B-24.4. State Funds

Sec. 150B-38. Scope; Hearing Required; Notice; Venue

Sec. 150B-39. Depositions; Discovery; Subpoenas

Sec. 150B-40. Conduct of Hearing; Presiding Officer; Ex Parte Communication

Sec. 150B-41. Evidence; Stipulations; Official Notice

Sec. 150B-42. Final Agency Decision; Official Record

Sec. 150B-43. Right to Judicial Review

Sec. 150B-44. Right to Judicial Intervention When Decision Unreasonably Delayed

Sec. 150B-45. Procedure for Seeking Review; Waiver

Sec. 150B-46. Contents of Petition; Copies Served on All Parties; Intervention

Sec. 150B-47. Records Filed with Clerk of Superior Court; Contents of Records; Costs

Sec. 150B-48. Stay of Decision

Sec. 150B-49. New Evidence

Sec. 150B-50. Review by Superior Court Without Jury

Sec. 150B-51. Scope and Standard of Review

Sec. 150B-52. Appeal; Stay of Court's Decision