Notice of Intent to Practice in North Carolina: Out-of-State CPA Firm

A Notice of Intent to Practice in North Carolina: Out-of-State CPA Firm form must be submitted if a firm

- Has a principal place of business outside North Carolina and no offices in North Carolina, and
- Offers to provide or provides any of the following services to a North Carolina client:
  - A financial statement audit or other engagement performed in accordance with the Statements on Auditing Standards (SAS),
  - An examination of prospective financial information performed in accordance with the Statements on Standards for Attestation Engagements (SSAE), or
  - An engagement performed in accordance with the Public Company Accounting Oversight Board (PCAOB) auditing standards.

The Notice of Intent to Practice in North Carolina: Out-of-State CPA Firm form must be submitted before the firm offers to provide or provides any of the above services in person, by mail, telephone, or other electronic means. Notifications are valid indefinitely and need to be filed only once. One notification form should be filed for the entire firm, and the registered office must be the firm’s administrative office. No application fee or renewal fee is required.

Any firm and any CPA associated with a firm providing services in North Carolina automatically consents to be subject to personal jurisdiction, subject matter jurisdiction, and disciplinary authority of the North Carolina State Board of CPA Examiners and to comply with the laws of this State, the provisions of NCGS 93, and the rules in 21 NCAC Chapter 08.

The firm must notify the Board within 30 days of any change in address, business location, or any other information on the Notice of Intent to Practice in North Carolina: Out-of-State CPA Firm.

Name
This field is for validation purposes and should be left unchanged.
CPA Firm Name(Required)
CPA Firm's Mailing Address(Required)
Address Line 1 Address Line 2 City State / Province / Region ZIP / Postal Code Country
CPA Firm's Physical Address (if different from mailing address)
Address Line 1 Address Line 2 City State / Province / Region ZIP / Postal Code Country
CPA Firm's Phone Number(Required)
CPA Firm's Website
Supervising CPA's Full Name(Required)
First Middle Last Suffix
Supervising CPA's CPA Certificate Number and Issuing Board of Accountancy(Required)
Supervising CPA's Daytime Phone Number(Required)
Supervising CPA's Email Address(Required)
Enter Email Confirm Email
Alternate Contact Person's Name
First Middle Last Suffix
Alternate Contact Person's Daytime Phone Number
Alternate Contact Person's Email Address
Enter Email Confirm Email
Most Recent Peer Review Acceptance Date
Name of Entity Administering the Peer Review
This firm provides or intends to provide financial statement audits or other engagements performed in accordance with the Statements on Auditing Standards (SAS).(Required)
- Yes
- No
This firm provides or intends to provide examinations of prospective financial information performed in accordance with the Statements on Standards for Attestation Engagements (SSAE).(Required)
- Yes
- No
This firm provides or intends to provide engagements performed in accordance with the Public Company Accounting Oversight Board (PCAOB) auditing standards.(Required)
- Yes
- No
Affirmation of Information and Consent to Regulatory Oversight(Required)
- I affirm that each CPA who will offer to perform or will perform services in North Carolina holds a valid and unrevoked certificate as a Certified Public Accountant or its equivalent, issued by another state, a territory of the United States, or the District of Columbia. None of these CPAs has been convicted of a felony under the laws of the United States, any state, a territory of the United States, or the District of Columbia. Further, they have not been convicted of a crime, an essential element of which is dishonesty, deceit, or fraud unless the jurisdiction in which the individual is licensed has determined that the felony or crime has no effect on the individual's license.
- I am submitting this notification to request authorization for our CPA firm to offer to render or to render professional services in North Carolina. All CPAs in our firm consent to the discipline of practice privileges including, but not limited to, the revocation of practice privileges for any violation(s) of the statutes or accountancy regulations of North Carolina and for any act which would be cause for discipline if carried out by a licensee of North Carolina, or fraud or deceit in obtaining such privileges. We consent to the personal and subject matter jurisdiction and disciplinary authority of the North Carolina State Board of CPA Examiners. We consent to the appointment of the Board of Accountancy of our principal place of business, which issued our certificates and/or licenses/permits, to be the agent upon whom process may be served in any action against us or our firm. We consent that any change in standing of our CPA certificates and/or licenses/permits shall result in the immediate withdrawal of practice privileges in North Carolina. The information in this notification is true and correct, and we shall amend this notification within 30 days of any change in the information provided herein.
Signature of Firm Representative(Required)
By typing my name in the field below, I declare under penalties of perjury that the information, statements, and any attachments made in conjunction with this application are true, correct, and complete.
Date(Required)
MM slash DD slash YYYY

Notice of Intent to Practice in North Carolina: Out-of-State CPA Firm

Notice of Intent to Practice in North Carolina: Out-of-State CPA Firm

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