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.

 

Can’t 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.

 

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.

 

Firm Conditional - a person who possesses a North Carolina certificate of qualification under conditions imposed by 21 NCAC 08J .0111(1) or (2) for failure to comply with firm registration requirements.

 

Fixed Inactive – a person whose North Carolina certificate of qualification has been surrendered for a fixed period of time 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 08G .0406(b)(2), 08J .0101(c), or a Consent Order.

 

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 08A .0308(b).

 

Permanent Inactive – a person whose North Carolina certificate of qualification has been permanently placed on inactive status under a discipline imposed by the Board.

 

Probation - a person who possesses a North Carolina certificate of qualification under a discipline imposed by the Board.

 

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.

 

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.

 

Suspended - a person whose North Carolina certificate of qualification has been revoked for a specific period of time under conditions imposed by 21 NCAC 08J .0111(3) or under a discipline imposed by the Board.

 

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).