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NCAC Table of Contents
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Title 21 - Occupational Licensing Boards and Commissions
> Chapter 08 - Certified Public Accountant Examiners
Chapter 08 (consolidated)
Certified Public Accountant Examiners
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SubChapter A
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21 NCAC 08A .0101
FORMAL NAME
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21 NCAC 08A .0102
ADDRESS AND PHONE NUMBER
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21 NCAC 08A .0103
OFFICE HOURS
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21 NCAC 08A .0104
REPEALED - MAILING ADDRESS
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21 NCAC 08A .0105
REPEALED - PURPOSES AND RESPONSIBILITIES
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21 NCAC 08A .0201
ELECTION OF OFFICERS
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21 NCAC 08A .0202
REPEALED - MEETINGS OF THE BOARD
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21 NCAC 08A .0203
QUORUM
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21 NCAC 08A .0204-.0206
REPEALED
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21 NCAC 08A .0301
DEFINITIONS
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21 NCAC 08A .0302-.0306
REPEALED
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21 NCAC 08A .0307
PUBLIC PRACTICE OF ACCOUNTANCY OR ACCOUNTING
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21 NCAC 08A .0308
HOLDING OUT TO THE PUBLIC
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21 NCAC 08A .0309
CONCENTRATION IN ACCOUNTING
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21 NCAC 08A .0310
DIRECT SUPERVISION DEFINED
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21 NCAC 08A .0311
REPEALED - EMPHASIS IN TAXATION OR ACCOUNTING
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21 NCAC 08A .0312
RESERVED FOR FUTURE CODIFICATION
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21 NCAC 08A .0313
RESERVED FOR FUTURE CODIFICATION
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21 NCAC 08A .0314
RESERVED FOR FUTURE CODIFICATION
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21 NCAC 08A .0315
REPEALED - NEW CPA FIRM, ONGOING CPA FIRM
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SubChapter B
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21 NCAC 08B .0101
PETITIONS
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21 NCAC 08B .0102
CONTENTS OF PETITION FOR NEW RULE
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21 NCAC 08B .0103
REPEALED - AMENDMENT OR REPEAL
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21 NCAC 08B .0104
CONTENTS OF PETITIONS FOR RULE AMENDMENT OR REPEAL
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21 NCAC 08B .0105
GRANTING OR DENYING PETITIONS
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21 NCAC 08B .0106
REPEALED - RECOMMENDATION
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21 NCAC 08B .0107
REPEALED - FINAL DECISION
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21 NCAC 08B .0201
REPEALED - NOTICE TO PARTIES
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21 NCAC 08B .0202
MAILING LIST
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21 NCAC 08B .0203-.0204
REPEALED
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21 NCAC 08B .0301-.0303
REPEALED
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21 NCAC 08B .0304
ORAL PRESENTATION
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21 NCAC 08B .0305
REPEALED - WRITTEN STATEMENT
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21 NCAC 08B .0306
REPEALED - ACKNOWLEDGEMENT
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21 NCAC 08B .0307
CONTROL OF RULE-MAKING HEARINGS
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21 NCAC 08B .0308-.0309
REPEALED
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21 NCAC 08B .0401-.0402
REPEALED
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21 NCAC 08B .0501
REQUEST FOR DECLARATORY RULING
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21 NCAC 08B .0502
CONTENTS OF REQUEST
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21 NCAC 08B .0503
REFUSAL TO ISSUE DECLARATORY RULING
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21 NCAC 08B .0504-.0506
REPEALED
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21 NCAC 08B .0507
CIRCUMSTANCES
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21 NCAC 08B .0508
REQUESTS FOR INFORMAL OPINIONS
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21 NCAC 08B .0601
REPEALED - FEE SCHEDULE
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21 NCAC 08B .0602
REPEALED - AMOUNT
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SubChapter C
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21 NCAC 08C .0101-.0102
REPEALED
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21 NCAC 08C .0103
ADDITIONAL INFORMATION ON NOTICES OF HEARINGS
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21 NCAC 08C .0104
WRITTEN PETITION FOR INTERVENTION
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21 NCAC 08C .0105
NOTICE OF ALLOWANCE OR DENIAL OF PETITION TO INTERVENE
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21 NCAC 08C .0106
RESERVED FOR FUTURE CODIFICATION
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21 NCAC 08C .0107
DISQUALIFICATION OF BOARD MEMBER
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21 NCAC 08C .0108
AFFIDAVIT OF DISQUALIFICATION
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21 NCAC 08C .0109
FILING AFFIDAVIT OF DISQUALIFICATION
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21 NCAC 08C .0110
DETERMINATION OF DISQUALIFICATION
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21 NCAC 08C .0111
NEW HEARING AFTER DISQUALIFICATION
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21 NCAC 08C .0112
RESERVED FOR FUTURE CODIFICATION
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21 NCAC 08C .0113
RESERVED FOR FUTURE CODIFICATION
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21 NCAC 08C .0114
PRE-HEARING CONFERENCE
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21 NCAC 08C .0115
PURPOSES OF A PRE-HEARING CONFERENCE
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21 NCAC 08C .0116
NOTICE OF PRE-HEARING CONFERENCE
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21 NCAC 08C .0117
RESERVED FOR FUTURE CODIFICATION
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21 NCAC 08C .0118
CONTINUANCES
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21 NCAC 08C .0119
RESERVED FOR FUTURE CODIFICATION
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21 NCAC 08C .0120
RESERVED FOR FUTURE CODIFICATION
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21 NCAC 08C .0121
SERVICE OF SUBPOENAS
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21 NCAC 08C .0122
OBJECTIONS TO SUBPOENAS
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21 NCAC 08C .0123
RESPONSES TO OBJECTIONS TO SUBPOENAS
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21 NCAC 08C .0124
HEARINGS ON SUBPOENA CHALLENGES
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21 NCAC 08C .0125
RECORDS OF CONTESTED CASES
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21 NCAC 08C .0126
HEARING EXHIBITS
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21 NCAC 08C .0201-.0205
REPEALED
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21 NCAC 08C .0301-.0304
REPEALED
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21 NCAC 08C .0401-.0402
REPEALED
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21 NCAC 08C .0501-.0502
REPEALED
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21 NCAC 08C .0503
REPEALED - ADDITIONAL INFORMATION ON NOTICES AND HEARINGS
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21 NCAC 08C .0504
REPEALED - WRITTEN ANSWERS TO NOTICE
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21 NCAC 08C .0601-.0602
REPEALED
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21 NCAC 08C .0701-.0702
REPEALED
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21 NCAC 08C .0801-.0804
REPEALED
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21 NCAC 08C .0805-.0808
REPEALED
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21 NCAC 08C .0901-.0902
REPEALED
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21 NCAC 08C .0903
REPEALED - BIAS OF BOARD MEMBER
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21 NCAC 08C .0904
REPEALED - BIAS CLAIMED BY PARTY
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21 NCAC 08C .0905-.0908
REPEALED
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21 NCAC 08C .0909
REPEALED - DISQUALIFICATION OF ENTIRE BOARD
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21 NCAC 08C .0910
REPEALED - DETERMINATION TO CONTINUE
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21 NCAC 08C .0911
REPEALED - RECORDS
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SubChapter D
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21 NCAC 08D .0101-.0102
REPEALED
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21 NCAC 08D .0103
REPEALED - CONTINUANCES
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21 NCAC 08D .0104-.0105
REPEALED
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21 NCAC 08D .0201
REPEALED - DISCRETION TO HOLD CONFERENCE
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21 NCAC 08D .0202-.0204
REPEALED
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21 NCAC 08D .0205
REPEALED - SIMPLIFICATION OF ISSUES
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21 NCAC 08D .0301-.0302
REPEALED
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21 NCAC 08D .0303
REPEALED - SERVICE OF SUBPOENAS
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21 NCAC 08D .0304-.0305
REPEALED
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21 NCAC 08D .0306-.0310
REPEALED
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21 NCAC 08D .0401-.0402
REPEALED
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21 NCAC 08D .0501-.0502
REPEALED
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21 NCAC 08D .0503
REPEALED - RULINGS ON DEPOSITIONS
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SubChapter E
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21 NCAC 08E .0101-.0102
REPEALED
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21 NCAC 08E .0103
REPEALED - EXCEPTIONS
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21 NCAC 08E .0201-.0205
REPEALED
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SubChapter F
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21 NCAC 08F .0101
TIME AND PLACE OF CPA EXAMINATIONS
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21 NCAC 08F .0102
TYPE OF CPA EXAMINATION
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21 NCAC 08F .0103
FILING OF EXAMINATION APPLICATIONS AND FEES
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21 NCAC 08F .0104
REPEALED - APPLICATIONS FOR RE-EXAMINATION
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21 NCAC 08F .0105
CONDITIONING REQUIREMENTS
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21 NCAC 08F .0106
GRANTING EXAMINATION CREDIT FROM OTHER JURISDICTIONS
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21 NCAC 08F .0107
COMMUNICATION OF RESULTS OF CPA EXAMINATIONS
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21 NCAC 08F .0108
REPEALED - APPEARANCE BEFORE THE BOARD
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21 NCAC 08F .0109
REPEALED - APPLICATIONS FOR CERTIFICATES
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21 NCAC 08F .0110
REPEALED - PROCTORING OTHER JURISDICTIONS' CANDIDATES
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21 NCAC 08F .0111
INELIGIBILITY DUE TO VIOLATION OF ACCOUNTANCY ACT
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21 NCAC 08F .0112
REPEALED - CANDIDATE'S REQUEST TO SIT IN ANOTHER JURISDICTION
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21 NCAC 08F .0113
CANDIDATE'S REQUEST TO REVIEW CPA EXAMINATION
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21 NCAC 08F .0201-.0202
REPEALED
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21 NCAC 08F .0203
REPEALED - CERTIFICATION FEES
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21 NCAC 08F .0301
REPEALED - GENERAL
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21 NCAC 08F .0302
EDUCATION AND WORK EXPERIENCE REQUIRED PRIOR TO CPA EXAM
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21 NCAC 08F .0303
SEMESTER HOUR EQUIVALENT
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21 NCAC 08F .0304
REPEALED - WAIVER OF EDUCATION REQUIRED PRIOR TO EXAMINATION
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21 NCAC 08F .0305
REPEALED - CONCENTRATION IN ACCOUNTING
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21 NCAC 08F .0401
WORK EXPERIENCE REQUIRED OF CANDIDATES FOR CPA CERTIFICATION
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21 NCAC 08F .0402
REPEALED - EXPERIENCE PRIOR TO EXAMINATION
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21 NCAC 08F .0403-.0404
REPEALED
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21 NCAC 08F .0405
REPEALED - INTERNSHIPS FOR COLLEGE CREDIT
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21 NCAC 08F .0406
EQUIVALENCY EXAMINATIONS
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21 NCAC 08F .0407-.0408
REPEALED
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21 NCAC 08F .0409
SATISFACTION OF EXPERIENCE REQUIREMENT BY TEACHING
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21 NCAC 08F .0410
EDUCATION REQUIRED OF CANDIDATES FOR CPA CERTIFICATION
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21 NCAC 08F .0501
REPEALED - RESIDENCY
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21 NCAC 08F .0502
APPLICATION FOR CPA CERTIFICATE
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21 NCAC 08F .0503
REPEALED - APPLICATION FEE
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21 NCAC 08F .0504
CANDIDATES' ACCOUNTANCY LAW COURSE REQUIREMENT
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SubChapter G
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21 NCAC 08G .0101-.0103
REPEALED
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21 NCAC 08G .0104-.0105
REPEALED
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21 NCAC 08G .0106-.0109
REPEALED
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21 NCAC 08G .0110
REPEALED - INELIGIBILITY DUE TO VIOLATION OF ACCOUNTANCY ACT
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21 NCAC 08G .0111
REPEALED - PUBLIC PRACTICE OF ACCOUNTANCY IN CORPORATE FORM
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21 NCAC 08G .0112
REPEALED - DISCIPLINARY ACTIONS FOR VIOLATIONS
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21 NCAC 08G .0113
REPEALED - REPORTING CONVICTIONS, JUDGMENTS AND DISCIPLINARY ACTIONS
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21 NCAC 08G .0114
REPEALED - COOPERATION WITH BOARD INQUIRY
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21 NCAC 08G .0201-.0205
REPEALED
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21 NCAC 08G .0206
REPEALED - ENCROACHMENT
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21 NCAC 08G .0207
REPEALED - OFFERS OF EMPLOYMENT
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21 NCAC 08G .0208-.0210
REPEALED
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21 NCAC 08G .0211
REPEALED - GOVERNMENTAL ACCOUNTING STANDARDS
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21 NCAC 08G .0212
REPEALED - ATTESTATION STANDARDS
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21 NCAC 08G .0213
REPEALED - RETENTION OF CLIENT RECORDS
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21 NCAC 08G .0301-.0306
REPEALED
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21 NCAC 08G .0307
REPEALED - COMPLAINTS
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21 NCAC 08G .0308
RESERVED FOR FUTURE CODIFICATION
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21 NCAC 08G .0309
RESERVED FOR FUTURE CODIFICATION
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21 NCAC 08G .0310-.0312
REPEALED
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21 NCAC 08G .0313
EXPIRED - FIRM NAME
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21 NCAC 08G .0401
CPE REQUIREMENTS FOR CPAS
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21 NCAC 08G .0402
REPEALED - DEFINITIONS
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21 NCAC 08G .0403
QUALIFICATION OF CPE SPONSORS
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21 NCAC 08G .0404
REQUIREMENTS FOR CPE CREDIT
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21 NCAC 08G .0405
REPEALED - ADMINISTRATION OF REQUIREMENT
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21 NCAC 08G .0406
COMPLIANCE WITH CPE REQUIREMENTS
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21 NCAC 08G .0407
REPEALED - EXEMPTION AND SUBSEQUENT REINSTATEMENT
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21 NCAC 08G .0408
REPEALED - REQUIRED COURSES ON ACCOUNTANCY LAWS AND RULES
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21 NCAC 08G .0409
COMPUTATION OF CPE CREDITS
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21 NCAC 08G .0410
REPEALED - PROFESSIONAL ETHICS AND CONDUCT CPE
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SubChapter H
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21 NCAC 08H .0101
RECIPROCAL CERTIFICATES
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21 NCAC 08H .0102
TEMPORARY PERMIT
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21 NCAC 08H .0103
REPEALED - APPLICATION FOR TEMPORARY PERMIT
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21 NCAC 08H .0104
NOTICE TO BOARD OF DISCIPLINE BY OTHER AGENCY
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21 NCAC 08H .0105
REPEALED - USE OF CPA TITLE
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21 NCAC 08H .0106
REPEALED - NON-RESIDENT NOTIFICATION
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SubChapter I
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21 NCAC 08I .0101
DISCIPLINARY ACTION
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21 NCAC 08I .0102
PROCEDURE WHEN PETITION AGAINST BOARD MEMBER OR EMPLOYEE
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21 NCAC 08I .0103
REPEALED - PUBLICATION OF FINDINGS
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21 NCAC 08I .0104
MODIFICATION OF DISCIPLINE
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21 NCAC 08I .0105
REVOCATION OF CERTIFICATES
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21 NCAC 08I .0106
REPEALED - OTHER PENALTIES
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SubChapter J
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21 NCAC 08J .0101
ANNUAL RENEWAL OF CERTIFICATE, FORFEITURE, AND REAPPLICATION
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21 NCAC 08J .0102
REPEALED - SUPERVISION OF CPA OFFICES
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21 NCAC 08J .0103
REPEALED - REPORTS/ANNUAL REGISTRATION OF OFFICES/PARTNERSHIPS
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21 NCAC 08J .0104
REPEALED - REGISTRATION OF FIRMS
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21 NCAC 08J .0105
inactive status: change of status
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21 NCAC 08J .0106
FORFEITURE OF CERTIFICATE AND REISSUANCE
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21 NCAC 08J .0107
MAILING ADDRESSES OF CERTIFICATE HOLDERS AND CPA FIRMS
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21 NCAC 08J .0108
CPA FIRM REGISTRATION
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21 NCAC 08J .0109
CPA Firm Practice Privilege Notification
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21 NCAC 08J .0110
REGISTRATION FEES
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21 NCAC 08J .0111
COMPLIANCE WITH CPA FIRM REGISTRATION
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SubChapter K
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21 NCAC 08K .0101
REPEALED - FORMATION AND REGISTRATION
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21 NCAC 08K .0102
REPEALED - REGISTRATION
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21 NCAC 08K .0103
REPEALED - SUSPENSION AND REVOCATION
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21 NCAC 08K .0104
REGISTRATION AND RENEWAL
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21 NCAC 08K .0105
SUPPLEMENTAL REPORTS
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21 NCAC 08K .0106
REPEALED - FEES
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21 NCAC 08K .0201
CORPORATE AND PROFESSIONAL LIMITED LIABILITY COMPANY NAMES
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21 NCAC 08K .0202
REPEALED - LICENSING OF SHAREHOLDERS
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21 NCAC 08K .0203
REPEALED - LICENSING OF DIRECTORS
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21 NCAC 08K .0204-.0208
REPEALED
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21 NCAC 08K .0301
REGISTERED LIMITED LIABILITY PARTNERSHIPS
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SubChapter L
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21 NCAC 08L .0101-.0103
REPEALED
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21 NCAC 08L .0104
REPEALED - FORM CPA-3
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21 NCAC 08L .0105-.0106
REPEALED
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21 NCAC 08L .0107
REPEALED - FORM CPA-6
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21 NCAC 08L .0108
REPEALED - FORM CPA-7
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21 NCAC 08L .0109
REPEALED - FORM CPA-8
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21 NCAC 08L .0110-.0118
REPEALED
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21 NCAC 08L .0119
REPEALED - FORM CPA-18
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21 NCAC 08L .0120-.0125
REPEALED
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SubChapter M
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21 NCAC 08M .0101-.0104
REPEALED
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21 NCAC 08M .0105
PEER REVIEW REQUIREMENTS
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21 NCAC 08M .0106
COMPLIANCE
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21 NCAC 08M .0107
ETHICAL DUTIES OF REVIEWER
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21 NCAC 08M .0201-.0202
REPEALED
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21 NCAC 08M .0203
RESERVED FOR FUTURE CODIFICATION
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21 NCAC 08M .0204
REPEALED - CERTAIN OFFICES EXCUSED
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21 NCAC 08M .0205
RESERVED FOR FUTURE CODIFICATION
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21 NCAC 08M .0206-.0207
REPEALED
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21 NCAC 08M .0301-.0306
REPEALED
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21 NCAC 08M .0401-.0403
REPEALED
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SubChapter N
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21 NCAC 08N .0101
SCOPE OF THESE RULES
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21 NCAC 08N .0102
APPLICABILITY AND ORGANIZATION OF RULES
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21 NCAC 08N .0103
RESPONSIBILITY FOR COMPLIANCE BY OTHERS
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21 NCAC 08N .0201
INTEGRITY
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21 NCAC 08N .0202
DECEPTIVE CONDUCT PROHIBITED
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21 NCAC 08N .0203
DISCREDITABLE CONDUCT PROHIBITED
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21 NCAC 08N .0204
DISCIPLINE BY FEDERAL AND STATE AUTHORITIES
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21 NCAC 08N .0205
CONFIDENTIALITY
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21 NCAC 08N .0206
COOPERATION WITH BOARD INQUIRY
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21 NCAC 08N .0207
VIOLATION OF TAX LAWS
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21 NCAC 08N .0208
REPORTING CONVICTIONS, JUDGMENTS, AND DISCIPLINARY ACTIONS
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21 NCAC 08N .0209
ACCOUNTING PRINCIPLES
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21 NCAC 08N .0210
REPEALED - FORECASTS
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21 NCAC 08N .0211
RESPONSIBILITIES IN TAX PRACTICE
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21 NCAC 08N .0212
COMPETENCE
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21 NCAC 08N .0213
OTHER RULES
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21 NCAC 08N .0214
OUTSOURCING TO THIRD-PARTY PROVIDERS
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21 NCAC 08N .0215
INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS
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21 NCAC 08N .0301
PROFESSIONAL JUDGMENT
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21 NCAC 08N .0302
FORMS OF PRACTICE
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21 NCAC 08N .0303
OBJECTIVITY AND CONFLICTS OF INTEREST
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21 NCAC 08N .0304
CONSULTING SERVICES STANDARDS
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21 NCAC 08N .0305
RETENTION OF CLIENT RECORDS
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21 NCAC 08N .0306
ADVERTISING OR OTHER FORMS OF SOLICITATION
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21 NCAC 08N .0307
CPA FIRM NAMES
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21 NCAC 08N .0308
valuation services standards
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21 NCAC 08N .0309
PERSONAL FINANCIAL PLANNING SERVICES
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21 NCAC 08N .0401
PUBLIC RELIANCE
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21 NCAC 08N .0402
INDEPENDENCE
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21 NCAC 08N .0403
AUDITING STANDARDS
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21 NCAC 08N .0404
ACCOUNTING AND REVIEW SERVICES STANDARDS
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21 NCAC 08N .0405
GOVERNMENTAL ACCOUNTING STANDARDS
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21 NCAC 08N .0406
ATTESTATION STANDARDS
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21 NCAC 08N .0407
COMPETITIVE BIDDING
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21 NCAC 08N .0408
PEER REVIEW STANDARDS
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21 NCAC 08N .0409
GOVERNMENT AUDITING STANDARDS
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21 NCAC 08N .0410
INTERNATIONAL STANDARDS ON AUDITING
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