North Carolina State Board of Certified Public Accountant Examiners

Info You Can Use

News Alerts, Guidelines, FAQs, Non-Binding Interpretive Statements, Newsletter Articles, Declaratory Rulings, Scam Warnings, Etc.

Note: Use the up/down triangle (to the left of “link”)  to sort each section in ascending or descending order

Circular 230 Information

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OPR Will Tell Practitioners to Remove Circular 230 Disclaimersdownload
Revised Circular 230 Effective 6-2014download

Cloud Computing, Data Security, Etc.

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10 Tech Moves Every Accountant Should Make this Summerdownload
A Breach of Client Data - Risks to CPA Firmsdownload
Cloud Accounting - NCACPA Blogdownload
Data Security Concerns Soar as More CPA Firms Access Clouddownload
Ensuring Privacy in an IT Worlddownload
Harnessing the Power of the Clouddownload
How Safe is Safe Enough - Protecing Your Firm's Data and Your Clients' Datadownload
Jumping Into the Cloud - Are You There Yet?download
Cloud Storage - How to Pick a Providerdownload
Five Tips for Building a Successful Hybrid Clouddownload
2014 Reviews of Cloud Hosting Providersdownload
16 Tips for Moving Your Workloads to the Clouddownload

Frequently Asked Questions (FAQs)

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FAQ: Alternative Business Structuredownload
FAQ: Commissionsdownload
FAQ: CPA Firm Registrationdownload
FAQ: Non-CPA Ownersdownload

Misc.

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Comfort Letters (02/2012)download
Responding to Subpoenasdownload
State Bar Trust Accounts (10/2012)download
Important Notice: New NC-4 Required for Payments Beginning January 1, 2014download
Are They Still Your Clients? The IRS May Think So (Form 2848)download
What Is a Concentration in Accounting?download

Scam Warnings

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2014 Certificate of Existence Scam - NC SOSdownload
IRS Updates Phone Scams Warningdownload