North Carolina State Board of Certified Public Accountant Examiners

Glossary for Database

Certificate Number – the unique number assigned to the licensee when his or her certificate of qualification is issued by the Board.

License Status

Active -  when used to refer to the status of a person, describes a person who possesses  a North Carolina certificate of qualification and who has not otherwise been granted  “Inactive” status;

Can’t Use Title- a person who possesses a North Carolina certificate of qualification and has signed a Form of Practice affidavit stating that because the individual practices public accounting in a form not approved by the Board, he or she will not use the CPA title in any way.

Deceased

Forfeited – a person whose North Carolina certificate of qualification has been returned by the Board under conditions imposed by 21 NCAC 08G .0406(b)(2), 08J .0101(c), or a Consent Order.

Inactive – when used to refer to the status of a person, describes one who has requested inactive status and been approved by the Board and who does not use the title “certified public accountant” nor does he or she allow anyone to refer to him or her as a “certified public accountant,” and neither he nor she nor anyone else refers to him or her in any representation as described in 21 NCAC 08A .0308(b). [Effective January 1, 2014, "retired" and "retired status" were removed from 21 NCAC Title 21, Chapter 08. All individuals on retired status prior to January 1, 2014, will be converted to inactive status.]

Probation – a person who possesses a North Carolina certificate of qualification under conditions imposed by the Board.

Revoked – a person whose North Carolina certificate of qualification has been permanently removed or for a specific time under a discipline imposed by the Board.

Surrendered – a person whose North Carolina certificate of qualification has been surrendered for a period of time under a Consent Order with the Board.

Suspended – a person whose North Carolina certificate of qualification has been revoked for a specific period of time under conditions imposed by 21 NCAC 08J .0111(3) or under a discipline imposed by the Board.

Voluntary Surrender – a person whose North Carolina certificate of qualification has been voluntarily surrendered by a Consent Order with the Board

 Date of Original Certification – the date the CPA certificate was issued to the licensee.

 Expiration Date – the date through which the CPA certificate is valid.

 Address – the address that the individual or CPA firm has designated as the address to which the Board should send all correspondence.

 CPE Carryforward – the number of CPE hours the licensee has carried over to the next calendar year (maximum of 20).