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.

10-2014 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-21.1 Procedure for Adopting a Temporary Rule

Sec. 150B-21.1A Adoption of an Emergency Rule

Sec. 150B-21.2 Procedure for Adopting Permanent Rule

Sec. 150B-21.3 Effective Date of Rules

Sec. 150B 21.3A Periodic Review and Expiration of Existing Rules

Sec. 150B-21.4 Fiscal and Regulatory Impact Analysis on Rules

Sec. 150B-21.5 Circumstances When Notice and Rule-Making Hearing Not Required

Sec. 150B-21.6 Incorporating Material in a Rule by Reference

Sec. 150B-21.7 Effect of Transfer of Duties or Termination of Agency on Rules

Sec. 150B-21.8 Review of Rule by Commission

Sec. 150B-21.9 Standards and Timetable for Review by Commission

Sec. 150B-21.10 Commission Action on Permanent Rule

Sec. 150B-21.11 Procedure When Commission Approves Permanent Rule

Sec. 150B-21.12 Procedure When Commission Objects to a Permanent Rule

Sec. 150B-21.13 Procedure When Commission Extends Period for Review of Permanent Rule

Sec. 150B-21.14 Public Hearing on a Rule

Sec. 150B-21.17 North Carolina Register

Sec. 150B-21.18 North Carolina Administrative Code

Sec. 150B-21.19 Requirements for Including Rule in Code

Sec. 150B-21.20 Codifier’s Authority to Revise Form of Rules

Sec. 150B-21.21 Publication of Rules of North Carolina State Bar, Building Code Council, and Exempt Agencies

Sec. 150B-21.22 Effect of Inclusion in Code

Sec. 150B-21.24 Access to Register and Code

Sec. 150B-21.25 Paid Copies of Register and Code

Sec. 150B-21.26 Office of State Budget and Management to Conduct Preliminary Review of Certain Administrative Rules

Sec. 150B-21.27 Minimizing the Effects of Rules on Local Budgets

Sec. 150B-21.28 Role of the Office of State Budget and Management

Sec. 150B-22 Settlement; Contested Case

Sec. 150B-23 Commencement; Assignment of Administrative Law Judge; Hearing Required; Notice; Intervention

Sec. 150B-23.1 Mediated Settlement Conferences

Sec. 150B-23.2 Fee for Filing a Contested Case Hearing

Sec. 150B-23.3 Electronic Filing

Sec. 150B-24 Venue of Hearing

Sec. 150B-25 Conduct of Hearing; Answer

Sec. 150B-26 Consolidation

Sec. 150B-27 Subpoena

Sec. 150B-28 Depositions and Discovery

Sec. 150B-29 Rules of Evidence

Sec. 150B-30 Official Notice

Sec. 150B-31 Stipulations

Sec. 150B-32 Designation of Administrative Law Judge

Sec. 150B-33 Powers of Administrative Law Judge

Sec. 150B-34 Final Decision or Order

Sec. 150B-35 No Ex Parte Communication; Exceptions

Sec. 150B-37 Official Record

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