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Contents
Staff Directory | About the
Board | Administrative Services | Agenda/Public Session Minutes | Communications | CPE
Sponsor Register | Examinations |
Executive Office | Fee
Schedule | Forms || Licensing | Newsletter
| Professional Standards | Related Links | Rules: NC Administrative Code
| Statutes: NC General Statutes |
About the
Board
Statement of Organization
Address
Hours of Operation
Staff
Directory
Board Members
Board Committees
Board Meetings
Important Dates
Administrative
Services
General
Information
Register
of Active North Carolina CPAs
Mailing Labels and Lists
Tax ID Number (IRS Form
W-9)
Agenda
Public Session Minutes
General
Information
Press
Releases
Activity
Review Newsletter
Awards and Recognition
Examinations
General
Information
Computer-based
Uniform CPA Exam
Eligibility
and Requirements
Applications
Name Change
Results of the
Exam
Request to
Review the Exam
Request for Appeal of Candidate
Answer Papers
General
Information
Request for
Declaratory Rulings
Rule-Making
Procedures
Public Hearings
Licensing
150-Hour
Education Requirement
Accountancy
Law in North Carolina
Address Changes
Annual
Certificate Renewal
Approved
Ethics Courses
Certificate
Status
Continuing
Professional Education (CPE)
Eligibility
Firm
Registration
Foreign
Accountants
General
Information
Notification of Intent to
Practice
Peer Review
Reciprocal
Certificates and Temporary Permits to Practice
Requirements
for Certification
Use of Title
Newsletter: Activity Review
Professional Standards
General Information
Conduct and Ethics
Unauthorized Use
of CPA Title
Third-party Complaints
Consent Orders
Public Record Requests
Rules: North Carolina Administrative Code
SUBCHAPTER 8A -
Departmental Rules
Section .0100 -
Organizational Rules
Section
.0200 - Board of Certified Public Accountant Examiners
Section .0300 -
Definitions
SUBCHAPTER 8B - Rule-making
Procedures
Section
.0100 - Petitions for Rule-making
Section .0200 - Notice
Section .0300 - Hearings
Section .0500 - Declaratory Rulings
SUBCHAPTER 8C -
Contested Cases
Section
.0100 - Procedure in Contested Cases
SUBCHAPTER
8F - 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 8G - Continuing
Professional Education (CPE)
Section
.0400 - CPE Requirements
SUBCHAPTER 8H - Reciprocity
Section .0100 –
Requirements
SUBCHAPTER
8I - Revocation of Certificates and Other Disciplinary Action
Section .0100
– General Provisions
SUBCHAPTER
8J - Renewals and Registrations
Section
.0100 – Requirements
SUBCHAPTER
8K - 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 8M - Peer Review
Program
Section
.0100 - General Peer Review Requirements
SUBCHAPTER
8N - 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
Statutes: North Carolina General
Statutes
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.
Persons Certified in Other States
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-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-20. Petitioning an Agency to
Adopt a Rule
Sec. 150B-21. Agency must designate rule-making
coordinator; duties of coordinator
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 of Review
Sec. 150B-52. Appeal; Stay of
Court's Decision
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