References are to North Carolina Administrative Code, Title 21 - Occupational Licensing Boards, Chapter 08 - Board of Certified Public Accountant Examiners, as amended through July 1, 2010.
CHAPTER 08 - BOARD OF CERTIFIED PUBLIC ACCOUNTANT EXAMINERS
08H .0101 RECIPROCAL CERTIFICATES
(a) A person from another jurisdiction who
desires to offer or render professional services as a CPA to his or her
employer or a client in this state shall meet all the requirements imposed on
an applicant under G.S. 93-12(5) or the requirements of G.S. 93-12(6).
(b) The fee for a reciprocal certificate shall be
the maximum amount allowed by G.S. 93-12(7a).
(c) An applicant for a reciprocal certificate
shall meet the following requirements:
(1) The applicant has the legal authority to
use the CPA title and to practice public accountancy in a jurisdiction.
(2) The applicant has received a passing
score on each part of the Uniform CPA Examination.
(d) An applicant for change in status,
reissuance, or reinstatement of a reciprocal certificate that was inactive,
forfeited, or retired more than 10 years before the date of reapplication, must
comply with all current requirements for a reciprocal certificate.
(a) The Board may grant temporary permits only to
applicants for reciprocal certificates pending their qualification under 21
NCAC 08H .0101 and application to the Board on forms provided by the Board.
(b) Upon approval of a temporary permit, the
Board will issue the applicant a statement confirming that the CPA is in good
standing in the state issuing the CPA's certificate and is entitled temporarily
to use the CPA title and engage in the public practice of accountancy in
08H .0104 NOTICE TO BOARD OF DISCIPLINE BY OTHER AGENCY
Any applicant
for or holder of a temporary permit or reciprocal certificate issued by this
Board shall also comply with the reporting requirements listed in 21 NCAC 08N
.0208.
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