Subchapter 08H – Reciprocity - North Carolina State Board of Certified Public Accountant Examiners

Subchapter 08H – Reciprocity

This website contains excerpts from the various sections of the North Carolina Administrative Code that apply 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.

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Section .0100 – Requirements

21 NCAC 08H .0101 Reciprocal Certificates (Effective 09/01/2023)

(a) Unless utilizing a practice privilege per G.S. 93-10(a), a person having a CPA certificate from another jurisdiction who desires to utilize the CPA title in this State or offer or render professional services as a CPA to his or her employer or a client in this State shall obtain a reciprocal North Carolina CPA certificate.

(b) The fee for a reciprocal certificate shall be the maximum amount allowed by G.S. 93-12(7a).

(1) The applicant has the legal authority to use the CPA title and to practice public accountancy in a United States jurisdiction; and

(2) The applicant has received a passing score on each section of the Uniform CPA Examination.

21 NCAC 08H .0102 Temporary Permit

(a) The Board may grant temporary permits only to applicants for reciprocal certificates pending their qualification under 21 NCAC 08H .0101 and application to the Board on forms provided by the Board.

(b) Upon approval of a temporary permit, the Board will issue the applicant a statement confirming that the CPA is in good standing in the state issuing the CPA’s certificate and is entitled temporarily to use the CPA title and engage in the public practice of accountancy in North Carolina for a stated period. The stated period shall expire 120 days after issue or upon issuance of the individual’s reciprocal certificate, whichever comes first.

21 NCAC 08H .0104 Notice to Board of Discipline by Other Agency

Any applicant for or holder of a temporary permit or reciprocal certificate issued by this Board shall also comply with the reporting requirements listed in 21 NCAC 08N .0208.