References are to North Carolina Administrative Code, Title 21 - Occupational Licensing Boards, Chapter 08 - Board of Certified Public Accountant Examiners, as amended through January 1, 2007.
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.
(a) A person who holds a CPA certificate from
another jurisdiction, territory or district but not from this Board and who
temporarily enters
(1) teaching either a college or a CPE
course;
(2) delivering any other lecture, or
(3) moderating any panel discussion
may use the CPA title
provided that, in every instance of any kind in which the CPA title is used,
the state, territory or district granting the CPA title is disclosed.
(b) A person who holds a CPA certificate from
another state, territory or district and who temporarily enters this state for
the sole purpose of rendering advisory or consulting services to persons
employed by the same employer as the CPA (including parent, sister, or subsidiary
entities) may use the CPA title.
(c) Out-of-state CPAs neither domiciled nor
employed in
08H .0106 NON-RESIDENT NOTIFICATION
(a) An individual whose principal place of
business is outside this State must notify the Board that he or she intends to
perform or offers to perform services in this State as a CPA no later than 30
days after the intent to perform or offer to perform services. Such
notification shall be made on a form supplied by the Board.
(b) Notification to the Board shall be valid
until December 31 of each year at which time the individual must renew his or
her notification by January 31 or his or her privilege to perform or offer to
perform services in this state as a CPA is terminated.
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