North Carolina Accountancy Rules

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, 2011.

 

SUBCHAPTER 08B ‑ RULE‑MAKING PROCEDURES

SECTION .0100 ‑ PETITIONS FOR RULE‑MAKING

 

21 NCAC 08B .0101       PETITIONS

Any person wishing to submit a petition requesting the adoption, amendment or repeal of a rule by the Board shall address a petition to the Board's Executive Director, as set forth in 21 NCAC 08A .0102.

 

21 NCAC 08B .0102       CONTENTS OF PETITION FOR NEW RULE

A petition requesting the adoption of a rule should contain the following information:

(1)        either a draft of the proposed rule or a summary of the contents of the proposed rule;

(2)        reason for the proposal;

(3)        effect of the new rule on existing rules;

(4)        data supporting the rule proposal;

(5)        effects of the rule on existing practices in the area involved; and

(6)        name, address and phone number of each petitioner.

 

21 NCAC 08B .0104       CONTENTS OF PETITIONS FOR RULE AMENDMENT OR REPEAL

A petition requesting the amendment or repeal of a rule should contain the following information:

(1)        rule affected;

(2)        reasons for change;

(3)        either a draft of the proposed amendment or a summary of the proposed amendment, if the petition is to amend the rule;

(4)        data supporting the rule proposal;

(5)        effect of the proposed change on existing practices in the area involved; and

(6)        name and address of each petitioner.

 

21 NCAC 08B .0105       GRANTING OR DENYING PETITIONS

The Executive Director of the Board shall make a recommendation to a committee of the Board and the committee shall recommend to the full Board, based on a study of the facts stated in the petition, whether the public interest will be better served by granting or denying the petition. The Board will consider all the contents of the submitted petition plus any additional information deemed relevant.

 

SECTION .0200 ‑ NOTICE

 

21 NCAC 08B .0202       MAILING LIST

(a)  Persons or agencies desiring to be placed on the mailing list for the Board's rule‑making notices issued pursuant to G.S. 150B‑21.2 may file a request in writing, furnishing their name and mailing address to the Executive Director of the Board, at the address set forth in 21 NCAC 08A .0102.

(b)  The request shall state the subject areas within the authority of the agency for which notice is requested.

 

SECTION .0300 ‑ HEARINGS

 

21 NCAC 08B .0304       ORAL PRESENTATION

Upon receipt of a request to make an oral presentation at a rule‑making hearing, the Executive Director will acknowledge receipt of the request and inform the person making the request of any limitations deemed necessary to achieve a full and effective public hearing on the proposed rule.

 

21 NCAC 08B .0307       CONTROL OF RULE‑MAKING HEARINGS

(a)  The presiding officer of a rule‑making hearing shall have complete control of the proceedings including the following:

(1)        extension of any deadlines,

(2)        rescheduling a hearing time, as announced at the published hearing, and continuation of any hearing,

(3)        limitations for individual presentations,

(4)        recognition of speakers, and

(5)        direction of the flow of discussion and the management of the hearing.

(b)  The presiding officer at all times shall take care that each person participating in the hearing is given a fair opportunity to present views, data and comments.

 

SECTION .0500 ‑ DECLARATORY RULINGS

 

21 NCAC 08B .0501       REQUEST FOR DECLARATORY RULING

Any person aggrieved, as defined in G.S. 150B‑2(6), by a statute administered or rule promulgated by the Board may request a declaratory ruling as to how the statute or rule applies to a given factual situation or whether a particular Board rule is valid. All requests for declaratory rulings shall be in writing and mailed to the Board at its address, as set forth in 21 NCAC 08A .0102.

 

21 NCAC 08B .0502       CONTENTS OF REQUEST

All requests for a declaratory ruling must include the following information:

(1)        name and address of petitioner;

(2)        statute or rule to which the petition relates;

(3)        concise statement of the manner in which the petitioner is aggrieved, as defined in G.S. 150B‑2(6), or thinks that he or she may be injured by the rule or statute and its application to him or her; and

(4)        statement of whether an oral hearing is desired and if so the reasons for such an oral hearing.

 

21 NCAC 08B .0503       REFUSAL TO ISSUE DECLARATORY RULING

Whenever the Board believes for good reason that issuing a declaratory ruling is undesirable, it may refuse to do so. The Board will notify the petitioner in writing of its reasons for refusing to issue a declaratory ruling.

 

21 NCAC 08B .0507       CIRCUMSTANCES

As a general rule the Board will issue a declaratory ruling except:

(1)        when the subject of a requested declaratory ruling is also the subject of a lawsuit pending in a court of this state or a federal court;

(2)        when the facts presented in the request were considered at a rule‑making hearing; or

(3)        in other special circumstances.

 

21 NCAC 08B .0508       REQUESTS FOR INFORMAL OPINIONS

Requests to Board employees or legal counsel, or requests to Board members not in accordance with 21 NCAC 08B .0501, for opinions concerning the application of the Board's rules or any statutes are discouraged. If ever an opinion is given, it is non‑binding on the Board. Applicants, licensees and any other persons who act in reliance on such opinions do so at their own risk.