North Carolina Accountancy Rules

North Carolina Administrative Code

NOTE: This website contains excerpts from the various sections of the North Carolina 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.

February 2012 Rulebook – (PDF)

References are to North Carolina Administrative Code, Title 21 – Occupational Licensing Boards, Chapter 08 – Board of Certified Public Accountant Examiners, as amended through February 1, 2012.

SUBCHAPTER 08A - Departmental Rules

Section .0100 - Organizational Rules
Section .0200 - Board of Certified Public Accountant Examiners
Section .0300 - Definitions

SUBCHAPTER 08B - Rule-making Procedures

Section .0100 - Petitions for Rule-making
Section .0200 - Notice
Section .0300 - Hearings
Section .0500 - Declaratory Rulings

SUBCHAPTER 08C - Contested Cases

Section .0100 - Procedure in Contested Cases

SUBCHAPTER 08F - 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 08G - Continuing Professional Education (CPE)

Section .0400 - CPE Requirements

SUBCHAPTER 08H - Reciprocity

Section .0100 – Requirements