North Carolina State Board of Certified Public Accountant Examiners

North Carolina Administrative Code (Rules)

This website contains excerpts from the various sections of the North Carolina Administrative Code which are applicable to accountancy and occupational licensing. Although reasonable efforts have been made to produce an accurate and useful reference tool for the public and the practitioner, individuals are encouraged to refer to actual texts including rule amendments and appeals, future codifications, and rule history as available on the Office of Administrative Hearings website.

2014 Rules in PDF

08A – Departmental Rules

Section .0100 – Organizational Rules
Section .0200 – Board of Certified Public Accountant Examiners
Section .0300 – Definitions

08B – Rule-Making Procedures

Section .0100 – Petitions for Rule-Making
Section .0200 – Notice
Section .0300 – Hearings
Section .0500 – Declaratory Rulings

08C – Contested Cases

Section .0100 – Procedure in Contested Cases

08F – Requirements for Certified Public Accountant Examination and Certificate Applicants

Section .0100 – General Provisions
Section .0300 – Educational Requirements for Examination
Section .0400 – Experience
Section .0500 – Applications for Certificates

08G – Continuing Professional Education (CPE)

Section .0400 – CPE Requirements

 08H – Reciprocity

Section .0100 –  Requirements

08I – Revocation of Certificates and Other  Disciplinary Action

Section .0100 –  General Provisions

08J  – Renewals and Registrations

Section .0100 –  Requirements

08K – Professional Corporations and Professional Limited Liability Companies

Section .0100 -  General Provisions
Section .0200 -  Practice Procedures of Professional Corporations and Limited Liability  Companies
Section .0300 -  Registered Limited Liability Partnerships

 08M – Peer Review Program

Section .0100 -  General Peer Review Requirements

08N – Professional Ethics and  Conduct

Section .0100 -  Scope and Applicability
Section .0200 -  Rules Applicable to all CPAs
Section .0300 -  Rules Applicable to All CPAs Who Use the CPA Title in Offering or Rendering Products or Services to Clients
Section .0400 -  Rules Applicable to CPAs Performing Attest Services