Glossary
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Certificate Number - the unique number assigned to the
licensee when his or her certificate is issued by the Board.
License Status
Active
- a person who possesses a North
Carolina certificate of qualification and who has not
otherwise been granted "Retired," "Inactive," or
"Conditional" status.
CPE
Conditional a person who possesses
a North Carolina
certificate of qualification and who failed to complete the Continuing
Professional Education requirements prior to the end of the calendar year.
Deceased
Endless
Inactive a person whose North Carolina
certificate of qualification has been permanently placed on inactive status
under a discipline imposed by the Board.
Forfeited - a person whose North
Carolina certificate of qualification has been
returned by the Board under conditions imposed by 21 NCAC 8G
.0406(b)(2) or 8J
.0101(c).
Inactive -
a person who has requested inactive
status and been approved by the Board and who does not use the title
"certified public accountant" nor does he or she allow anyone to
refer to him or her as a "certified public accountant," and neither
he or she nor anyone else refers to him or her in any representation as
described in 21
NCAC 8A .0308(b).
Firm
Conditional -
a person who possesses a North
Carolina certificate of qualification under
conditions imposed by 21 NCAC 8J
.0111(1) or (2) for failure to comply with firm registration requirements.
Probation -
a person who possesses a North Carolina
certificate of qualification under a discipline imposed by the Board.
Peer
Review Conditional - a person who
possesses a North Carolina
certificate of qualification under conditions imposed by 21 NCAC 8M
.0106(c)(1) or (2) for failure to comply with peer review registration
and/or compliance.
Retired -
a person possessing a North Carolina certificate of qualification
who verifies to the Board that the applicant does not receive or intend to
receive in the future any earned compensation for current personal services in
any job whatsoever and will not return to active status. However, retired
status does not preclude volunteer services for which the retired CPA receives
no direct or indirect compensation so long as the retired CPA does not sign any
documents, related to such services, as a CPA.
Suspended - a person whose North
Carolina certificate of qualification has been
revoked for a specific period of time under conditions imposed by 21 NCAC 8J .0111(3) or
under a discipline imposed by the Board.
Revoked - a person whose North
Carolina certificate of qualification has been
permanently removed or for a specific time under a discipline imposed by the
Board.
(*)
Cant Use Title- a person who possesses
a North Carolina certificate of qualification and has signed a Form of Practice
affidavit stating that because the individual practices public accounting in a
form not approved by the Board, he or she will not use the CPA title in any
way.
Date of Original Certification - the date the CPA certificate was issued
to the licensee.
Expiration Date the date through which the CPA certificate is valid
Address - the address that the individual or CPA
firm has designated as the address to which the Board should send all
correspondence.
CPE Carryforward the number of CPE hours the licensee has carried over to the next calendar year (maximum of 20).