North Carolina State Board of Certified Public Accountant Examiners

North Carolina General Statute Excerpts

This website contains excerpts from the various sections of the North Carolina General Statutes. Reasonable efforts have been made to produce an accurate and useful reference
tool for the public and the practitioner. However, individuals are encouraged to refer to actual texts as available from the NC General Assembly website.

2014 Statutes in PDF

CHAPTER 93 – Certified Public Accountants

Sec. 93-1. Definitions; Practice of Law
Sec. 93-2. Qualifications
Sec. 93-3. Unlawful Use of Title “Certified Public Accountant” by Individual
Sec. 93-4. Use of Title by Firm
Sec. 93-5. Use of Title by Corporation
Sec. 93-6. Practice as Accountants Permitted; Use of Misleading Titles Prohibited
Sec. 93-8. Public Practice of Accounting by Corporations Prohibited
Sec. 93-9. Assistants Need Not Be Certified
Sec. 93-10. Practice Privileges
Sec. 93-11. Not Applicable to Officers of State, County or Municipality
Sec. 93-12. Board of Certified Public Accountant Examiners
Sec. 93-12.1 Effect of New Requirements
Sec. 93-12.2 Board Records are Confidential
Sec. 93-13. Violation of Chapter; Penalty

CHAPTER 93B – Occupational Licensing Boards

Sec. 93B-1. Definitions
Sec. 93B-2. Annual Reports Required; Contents; Open to Inspection; Sanction for Failure to Report
Sec. 93B-3. Register of Persons Licensed; Information as to Licensed Status of Individuals
Sec. 93B-4. Audit of Occupational Licensing Boards; Payment of Costs
Sec. 93B-5. Compensation, Employment, and Training of Board Members
Sec. 93B-6. Use of Funds for Lobbying Prohibited
Sec. 93B-7. Rental of State-Owned Office Space
Sec. 93B-8. Examination Procedures
Sec. 93b-8.1 Use of Criminal History Records
Sec. 93B-9. Age Requirements
Sec. 93B-10. Expiration of Term of Appointment of Board Member
Sec. 93B-11. Interest from State Treasurer’s Investment Program
Sec. 93B‑12. Information from Licensing Boards Having Authority over Health Care Providers
Sec. 93B-13. Revocation when Licensing Privilege Forfeited for Nonpayment of Child Support or for Failure to Comply with Subpoena
Sec. 93B-14. Information on Applicants for Licensure
Sec. 93B-15. Payment of License Fees by Members of the Armed Forces; Board Waiver Rules
Sec 93B-15.1 Licensure for Individuals with Military Training and Experience, Licensure by Endorsement for Military Spouses; Temporary License
Sec. 93B-16. Occupational Board Liability for Negligent Acts

CHAPTER 55B – Professional Corporation Act

Sec. 55B-1. Title
Sec. 55B-2. Definitions
Sec. 55B-3. Business Corporation Act Applicable; Other Applicable Law
Sec. 55B-4. Formation of Corporation
Sec. 55B-5. Corporate Name
Sec. 55B-6. Capital Stock
Sec. 55B-7. Death or Disqualification of a Stockholder or Employee
Sec. 55B-8. Rendition of Professional Services
Sec. 55B-9. Professional Relationship and Liability
Sec. 55B-10. Registration with Licensing Board
Sec. 55B-11. Renewal of Certificate of Registration
Sec. 55B-12. Application of Regulations of Licensing Boards
Sec. 55B-13. Suspension or Revocation of Certificate of Registration
Sec. 55B-14. Types of Professional Services
Sec. 55B-15. Applicability of Chapter
Sec. 55B-16.  Foreign Professional Corporations

CHAPTER 57D – North Carolina Limited Liability Company Act

Sec. 57D-1-01. Short Title
Sec. 57D-2-01. Nature, Purposes, Duration, Existence
Sec. 57D-2-02.  Professional Limited Liability Companies
Sec. 57D-2-03. Powers of the LLC

CHAPTER 59 – Partnership

Sec. 59-32. Definition of Terms
Sec. 59-45. Nature of Partner’s Liability in Ordinary Partnerships and in Registered Limited Liability Partnerships
Sec. 59-84.2. Registered Limited Liability Partnerships
Sec. 59-84.3. Name of Registered Limited Liability Partnerships
Sec. 59-84.4. Annual Report for Secretary of State

CHAPTER 105 – Taxation

Sec. 105-41. Attorneys-at-Law and Other Professionals

CHAPTER 150B – Administrative Procedures Act

Sec. 150B-1. Policy and Scope
Sec. 150B-2. Definitions
Sec. 150B-3. Special Provisions on Licensing
Sec. 150B-4. Declaratory Rulings
Sec. 150B-18. Scope and Effect
Sec. 150B –19. Restrictions on What Can Be Adopted as a Rule
Sec. 150B-19.1 Requirements for Agencies in the Rule-making Process
Sec. 150B-20. Petitioning an Agency to Adopt a Rule
Sec. 150B-21. Agency must Designate Rule-making Coordinator; Duties of Coordinator
Sec. 150B-38. Scope; Hearing Required; Notice; Venue
Sec. 150B-39. Depositions; Discovery; Subpoenas
Sec. 150B-40. Conduct of Hearing; Presiding Officer; Ex Parte Communication
Sec. 150B-41. Evidence; Stipulations; Official Notice
Sec. 150B-42. Final Agency Decision; Official Record
Sec. 150B-43. Right to Judicial Review
Sec. 150B-44. Right to Judicial Intervention When Decision Unreasonably Delayed
Sec. 150B-45. Procedure for Seeking Review; Waiver
Sec. 150B-46. Contents of Petition; Copies Served on All Parties; Intervention
Sec. 150B-47. Records Filed with Clerk of Superior Court; Contents of Records; Costs
Sec. 150B-48. Stay of Decision
Sec. 150B-49. New Evidence
Sec. 150B-50. Review by Superior Court Without Jury
Sec. 150B-51. Scope and Standard of Review
Sec. 150B-52. Appeal; Stay of Court’s Decision