Registration of an Individual Practitioner (IP) CPA Firm

Under 21 NCAC 08J .0108, all CPA firms, except professional corporations (PC), professional limited liability companies (PLLC), and limited liability partnerships (LLP), must register with the Board within 30 days after opening an office in North Carolina. All information provided for CPA firm registration must pertain to the events and actions taken during the year preceding the year of registration. The last day of the preceding calendar year is considered the “year-end.”

Under 21 NCAC 08M, a CPA or CPA firm providing audits; reviews of financial statements; compilations of financial statements; or any engagements to be performed in accordance with the Statements on Standards for Attestation Engagements to the public must participate in an approved peer review program, or a program that substantially complies with the AICPA Standards for Performing and Reporting on Peer Reviews.

Within 30 days of issuing any of the reports listed above to a client, a CPA or CPA firm must register with the AICPA Peer Review Program. Coastal Peer Review, Inc. administers the AICPA Peer Review Program for all CPA firms in North Carolina that do not provide services to publicly traded companies. To enroll in the AICPA Peer Review Program, please contact Coastal Peer Review, Inc., by telephone at 800-730-3412 or by email.

In addition to the initial CPA firm registration, all North Carolina CPA firms must renew their registration with the Board annually [21 NCAC 08J .0101]. If a CPA firm has dissolved or any information provided to the Board during registration changes, the firm must notify the Board in writing within 30 days of the dissolution or change. Individual practitioners may terminate their firm’s registration through the portal. Not renewing a firm’s registration does not replace the requirement to inform the Board that the firm is terminating its registration.

If a CPA firm fails to comply with any part of 21 NCAC 08J .0108 or 08J .0110 and continues to offer or render services, the Board may take disciplinary action against the CPA firm’s members. Such discipline may include:

a $100.00 civil penalty for non-compliance of less than 60 days;
a $200.00 civil penalty for non-compliance of at least 60 days but not more than 120 days;
a $500.00 civil penalty per member for non-compliance of more than 120 days.

Registration of an Individual Practitioner in North Carolina

Please contact the Licensing Staff at (919) 733-4222 with questions about registering as an individual practitioner.

CPA Firm Name(Required)

CPA Firm's Mailing Address(Required)

Street Address Address Line 2 City State ZIP Code

CPA Firm's Phone Number(Required)

CPA Firm's Website

CPA Firm's Physical Address (if different from mailing address)

Street Address Address Line 2 City State ZIP Code

Supervising CPA's Full Name(Required)

First Middle Last Suffix

Supervising CPA's NC CPA Certificate Number(Required)

Supervising CPA's Daytime Phone Number(Required)

Supervising CPA's Email Address(Required)

Enter Email Confirm Email

Contact Person's Name (if different from supervising CPA)

First Middle Last Suffix

Contact Person's Daytime Phone Number

Contact Person's Email Address

Enter Email Confirm Email

Verification(Required)

By typing my name in the field below, I am verifying that the information entered on this form is correct to the best of my knowledge.

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Registration of an Individual Practitioner in North Carolina

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