Forms of Practice

  • How do I know if I am required to register my practice with the Board?

If you use "CPA" (or any words, letters, abbreviations, symbols, or other means of identification that indicate CPA) in or with the business name, the CPA must register the CPA firm with the Board. In addition, any CPA who provides, or offers to provide, an audit, a review of a financial statement, a compilation of a financial statement, an examination of a financial statement, or any agreed-upon procedure, must register his or her CPA firm with the Board.

  • What does "uses CPA in or with the business name" mean?

The CPA firm name, "Fred G. Smith, CPA," is an example of using "CPA" in the business name on stationery, business cards, or any form of advertising. The following examples show the use of "CPA" (or any words, letters, abbreviations, symbols, or other means of identification that indicate CPA) with the CPA firm name:

Fred G. Smith, CPA
Certified Public Accountant & Business Advisor

Fred G. Smith CPA
CPA & Consultant

  • Am I required to register my firm with the Board if I will only prepare tax returns and will not provide any attest services or use "CPA" in or with my business name?

If you will prepare tax returns only and will not provide, or offer to provide, any attest services and will not use "CPA" in or with your business name, it is not necessary to register your firm with the Board.

  •  If I am an owner or an employee of a non-registered firm that provides tax preparation and business consulting services only, am I allowed to use "CPA" (or any words, letters, abbreviations, symbols, or other means of identification that indicate CPA) on the firm stationery, business cards, and any other form of advertising? Am I allowed to sign my name using "CPA"?

If you are an owner or an employee of a non-registered firm that provides tax preparation and business consulting services only, you are permitted to use CPA with your name on stationery, business cards, and most forms of advertising. However, you may not list yourself or your firm in any type of yellow page advertising under the heading "Certified Public Accountants." You also may not list any accounting organization membership or logo on stationery, business cards, or any form of advertising because doing so would imply that the firm is a CPA firm, which it is not. You may sign your name using "CPA."

  • Through which forms of practice is my CPA firm permitted to provide services?

A CPA firm may provide services through a sole proprietorship, a partnership, a professional corporation, a professional limited liability company, or a registered limited liability partnership, all of which must register with the Board.

  • Through which forms of practice, that are not required to register with the Board, may my firm provide services?

If your firm is not required to register with the Board, you may practice through any form that is legal to operate in the State of North Carolina.

  • Are there any restrictions on the name that I may use for my CPA firm?

A CPA may use his or her name or the name of any partner or shareholder in the firm name. A CPA firm may also use the name of a retired or deceased partner or shareholder in the firm name as long as the name is not deceptive.

  • If I am not required to register my firm with the Board, are there any restrictions on the name that I may use for my firm?

A firm that is not required to register with the Board may not use "Certified Public Accountant" or "CPA" in the firm name.

  • Does the rule change regarding forms of practice automatically rescind the "Form of Practice" affidavit I signed?

Each "Form of Practice" affidavit is signed under a unique set of circumstances. If you signed a "Form of Practice" affidavit and wish to discuss your specific situation in light of the rule change, contact Robert N. Brooks, the Board's Executive Director at (919) 733-4222.

You are required to comply with all rules of professional ethics and conduct found in 21 NCAC 8N .0100, .0200, and .0300.

  • Are there any Board rules that I should read and understand before I change my form of practice?

Before changing your form of practice, you should be familiar with the following Board rules found in 21 NCAC: