North Carolina Administrative Code


Subchapter 08A | Subchapter 08B | Subchapter 08C | Subchapter 08F | Subchapter 08G | Subchapter 08H | Subchapter 08I | Subchapter  08J | Subchapter 08K | Subchapter 08M | Subchapter 08N

 

Printer-Friendly Rules

Disclaimer

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

 

SUBCHAPTER 08I - Revocation of Certificates and Other Disciplinary Action

Section .0100 – General Provisions

 

SUBCHAPTER 08J - Renewals and Registrations

Section .0100 – Requirements

 

SUBCHAPTER 08K - 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 08M - Peer Review Program

Section .0100 - General Peer Review Requirements

 

SUBCHAPTER 08N - 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