Disclaimer

The information contained on this website is provided as a public service of the North Carolina State Board of Certified Public Accountant Examiners. It does not constitute legal or professional advice. The North Carolina State Board of Certified Public Accountant Examiners nor any agency, officer, or employee of the State of North Carolina warrants the accuracy, reliability, or timeliness of any information included on this website. The North Carolina State Board of Certified Public Accountant Examiners nor any agency, officer, or employee of the State of North Carolina shall be held liable for any losses caused by reliance on the accuracy, reliability, or timeliness of such information.

This website contains excerpts from the various sections of the North Carolina General Statutes which apply to accountancy and occupational licensing  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 including statute amendments and appeals, future codifications, and statute history.

This website contains excerpts from the various sections of the North Carolina Administrative Code which apply to accountancy and occupational licensing  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 including rule amendments and appeals, future codifications, and rule history.

Requests to the Board or staff members for informal opinions and interpretations of the statutes and rules are discouraged.  Whenever given, these informal opinions are non-binding and individuals who thereafter act in reliance, do so at their own risk.

This website includes links to other websites.  However, the listing of such links does not constitute an endorsement of any website.