The information contained in this web site is provided as a public service of the North Carolina State Board of Certified Public Accountant Examiners and does not constitute legal or professional advice. 

Neither the North Carolina State Board of Certified Public Accountant Examiners, nor any agency, officer, or employee of the State of North Carolina warrants the accuracy, reliability, or timeliness of any information included in this web site. 

Neither the North Carolina State Board of Certified Public Accountant Examiners, nor any agency, officer, or employee of the State of North Carolina shall be held liable for any losses caused by reliance on the accuracy, reliability, or timeliness of such information.

Requests to Board or staff members for informal opinions and interpretations of the statutes and rules are discouraged. Whenever given, these informal opinions are non-binding and individuals who thereafter act in reliance, do so at their own risk. 

This web site contains excerpts from the various sections of the North Carolina General Statutes and 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. 

Additionally, as a convenience to Internet users, this web site includes links to other web sites. However, the listing of such links does not constitute an endorsement of any web site.