North Carolina Administrative Code (Rules)
This website contains excerpts from the various sections of the North Carolina Administrative Code that 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 the actual texts including rule amendments and appeals, future codifications, and rule history on the Office of Administrative Hearings website.
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