NCAC Table of Contents
NCAC
NCAC > Title 21 - Occupational Licensing Boards and Commissions > Chapter 08 - Certified Public Accountant Examiners
SubChapter AHTML | DOC
21 NCAC 08A .0101FORMAL NAMEHTML | DOC
21 NCAC 08A .0102ADDRESS AND PHONE NUMBERHTML | DOC
21 NCAC 08A .0103OFFICE HOURSHTML | DOC
21 NCAC 08A .0104REPEALED - MAILING ADDRESSHTML | DOC
21 NCAC 08A .0105REPEALED - PURPOSES AND RESPONSIBILITIESHTML | DOC
21 NCAC 08A .0201ELECTION OF OFFICERSHTML | DOC
21 NCAC 08A .0202REPEALED - MEETINGS OF THE BOARDHTML | DOC
21 NCAC 08A .0203QUORUMHTML | DOC
21 NCAC 08A .0204-.0206REPEALEDHTML | DOC
21 NCAC 08A .0301DEFINITIONSHTML | DOC
21 NCAC 08A .0302-.0306REPEALEDHTML | DOC
21 NCAC 08A .0307PUBLIC PRACTICE OF ACCOUNTANCY OR ACCOUNTINGHTML | DOC
21 NCAC 08A .0308HOLDING OUT TO THE PUBLICHTML | DOC
21 NCAC 08A .0309CONCENTRATION IN ACCOUNTINGHTML | DOC
21 NCAC 08A .0310DIRECT SUPERVISION DEFINEDHTML | DOC
21 NCAC 08A .0311REPEALED - EMPHASIS IN TAXATION OR ACCOUNTINGHTML | DOC
21 NCAC 08A .0312RESERVED FOR FUTURE CODIFICATIONHTML | DOC
21 NCAC 08A .0313RESERVED FOR FUTURE CODIFICATIONHTML | DOC
21 NCAC 08A .0314RESERVED FOR FUTURE CODIFICATIONHTML | DOC
21 NCAC 08A .0315REPEALED - NEW CPA FIRM, ONGOING CPA FIRMHTML | DOC
 
SubChapter BHTML | DOC
21 NCAC 08B .0101PETITIONSHTML | DOC
21 NCAC 08B .0102CONTENTS OF PETITION FOR NEW RULEHTML | DOC
21 NCAC 08B .0103REPEALED - AMENDMENT OR REPEALHTML | DOC
21 NCAC 08B .0104CONTENTS OF PETITIONS FOR RULE AMENDMENT OR REPEALHTML | DOC
21 NCAC 08B .0105GRANTING OR DENYING PETITIONSHTML | DOC
21 NCAC 08B .0106REPEALED - RECOMMENDATIONHTML | DOC
21 NCAC 08B .0107REPEALED - FINAL DECISIONHTML | DOC
21 NCAC 08B .0201REPEALED - NOTICE TO PARTIESHTML | DOC
21 NCAC 08B .0202MAILING LISTHTML | DOC
21 NCAC 08B .0203-.0204REPEALEDHTML | DOC
21 NCAC 08B .0301-.0303REPEALEDHTML | DOC
21 NCAC 08B .0304ORAL PRESENTATIONHTML | DOC
21 NCAC 08B .0305REPEALED - WRITTEN STATEMENTHTML | DOC
21 NCAC 08B .0306REPEALED - ACKNOWLEDGEMENTHTML | DOC
21 NCAC 08B .0307CONTROL OF RULE-MAKING HEARINGSHTML | DOC
21 NCAC 08B .0308-.0309REPEALEDHTML | DOC
21 NCAC 08B .0401-.0402REPEALEDHTML | DOC
21 NCAC 08B .0501REQUEST FOR DECLARATORY RULINGHTML | DOC
21 NCAC 08B .0502CONTENTS OF REQUESTHTML | DOC
21 NCAC 08B .0503REFUSAL TO ISSUE DECLARATORY RULINGHTML | DOC
21 NCAC 08B .0504-.0506REPEALEDHTML | DOC
21 NCAC 08B .0507CIRCUMSTANCESHTML | DOC
21 NCAC 08B .0508REQUESTS FOR INFORMAL OPINIONSHTML | DOC
21 NCAC 08B .0601REPEALED - FEE SCHEDULEHTML | DOC
21 NCAC 08B .0602REPEALED - AMOUNTHTML | DOC
 
SubChapter CHTML | DOC
21 NCAC 08C .0101-.0102REPEALEDHTML | DOC
21 NCAC 08C .0103ADDITIONAL INFORMATION ON NOTICES OF HEARINGSHTML | DOC
21 NCAC 08C .0104WRITTEN PETITION FOR INTERVENTIONHTML | DOC
21 NCAC 08C .0105NOTICE OF ALLOWANCE OR DENIAL OF PETITION TO INTERVENEHTML | DOC
21 NCAC 08C .0106RESERVED FOR FUTURE CODIFICATIONHTML | DOC
21 NCAC 08C .0107DISQUALIFICATION OF BOARD MEMBERHTML | DOC
21 NCAC 08C .0108AFFIDAVIT OF DISQUALIFICATIONHTML | DOC
21 NCAC 08C .0109FILING AFFIDAVIT OF DISQUALIFICATIONHTML | DOC
21 NCAC 08C .0110DETERMINATION OF DISQUALIFICATIONHTML | DOC
21 NCAC 08C .0111NEW HEARING AFTER DISQUALIFICATIONHTML | DOC
21 NCAC 08C .0112RESERVED FOR FUTURE CODIFICATIONHTML | DOC
21 NCAC 08C .0113RESERVED FOR FUTURE CODIFICATIONHTML | DOC
21 NCAC 08C .0114PRE-HEARING CONFERENCEHTML | DOC
21 NCAC 08C .0115PURPOSES OF A PRE-HEARING CONFERENCEHTML | DOC
21 NCAC 08C .0116NOTICE OF PRE-HEARING CONFERENCEHTML | DOC
21 NCAC 08C .0117RESERVED FOR FUTURE CODIFICATIONHTML | DOC
21 NCAC 08C .0118CONTINUANCESHTML | DOC
21 NCAC 08C .0119RESERVED FOR FUTURE CODIFICATIONHTML | DOC
21 NCAC 08C .0120RESERVED FOR FUTURE CODIFICATIONHTML | DOC
21 NCAC 08C .0121SERVICE OF SUBPOENASHTML | DOC
21 NCAC 08C .0122OBJECTIONS TO SUBPOENASHTML | DOC
21 NCAC 08C .0123RESPONSES TO OBJECTIONS TO SUBPOENASHTML | DOC
21 NCAC 08C .0124HEARINGS ON SUBPOENA CHALLENGESHTML | DOC
21 NCAC 08C .0125RECORDS OF CONTESTED CASESHTML | DOC
21 NCAC 08C .0126HEARING EXHIBITSHTML | DOC
21 NCAC 08C .0201-.0205REPEALEDHTML | DOC
21 NCAC 08C .0301-.0304REPEALEDHTML | DOC
21 NCAC 08C .0401-.0402REPEALEDHTML | DOC
21 NCAC 08C .0501-.0502REPEALEDHTML | DOC
21 NCAC 08C .0503REPEALED - ADDITIONAL INFORMATION ON NOTICES AND HEARINGSHTML | DOC
21 NCAC 08C .0504REPEALED - WRITTEN ANSWERS TO NOTICEHTML | DOC
21 NCAC 08C .0601-.0602REPEALEDHTML | DOC
21 NCAC 08C .0701-.0702REPEALEDHTML | DOC
21 NCAC 08C .0801-.0804REPEALEDHTML | DOC
21 NCAC 08C .0805-.0808REPEALEDHTML | DOC
21 NCAC 08C .0901-.0902REPEALEDHTML | DOC
21 NCAC 08C .0903REPEALED - BIAS OF BOARD MEMBERHTML | DOC
21 NCAC 08C .0904REPEALED - BIAS CLAIMED BY PARTYHTML | DOC
21 NCAC 08C .0905-.0908REPEALEDHTML | DOC
21 NCAC 08C .0909REPEALED - DISQUALIFICATION OF ENTIRE BOARDHTML | DOC
21 NCAC 08C .0910REPEALED - DETERMINATION TO CONTINUEHTML | DOC
21 NCAC 08C .0911REPEALED - RECORDSHTML | DOC
 
SubChapter DHTML | DOC
21 NCAC 08D .0101-.0102REPEALEDHTML | DOC
21 NCAC 08D .0103REPEALED - CONTINUANCESHTML | DOC
21 NCAC 08D .0104-.0105REPEALEDHTML | DOC
21 NCAC 08D .0201REPEALED - DISCRETION TO HOLD CONFERENCEHTML | DOC
21 NCAC 08D .0202-.0204REPEALEDHTML | DOC
21 NCAC 08D .0205REPEALED - SIMPLIFICATION OF ISSUESHTML | DOC
21 NCAC 08D .0301-.0302REPEALEDHTML | DOC
21 NCAC 08D .0303REPEALED - SERVICE OF SUBPOENASHTML | DOC
21 NCAC 08D .0304-.0305REPEALEDHTML | DOC
21 NCAC 08D .0306-.0310REPEALEDHTML | DOC
21 NCAC 08D .0401-.0402REPEALEDHTML | DOC
21 NCAC 08D .0501-.0502REPEALEDHTML | DOC
21 NCAC 08D .0503REPEALED - RULINGS ON DEPOSITIONSHTML | DOC
 
SubChapter EHTML | DOC
21 NCAC 08E .0101-.0102REPEALEDHTML | DOC
21 NCAC 08E .0103REPEALED - EXCEPTIONSHTML | DOC
21 NCAC 08E .0201-.0205REPEALEDHTML | DOC
 
SubChapter FHTML | DOC
21 NCAC 08F .0101TIME AND PLACE OF CPA EXAMINATIONSHTML | DOC
21 NCAC 08F .0102TYPE OF CPA EXAMINATIONHTML | DOC
21 NCAC 08F .0103FILING OF EXAMINATION APPLICATIONS AND FEESHTML | DOC
21 NCAC 08F .0104REPEALED - APPLICATIONS FOR RE-EXAMINATIONHTML | DOC
21 NCAC 08F .0105CONDITIONING REQUIREMENTSHTML | DOC
21 NCAC 08F .0106GRANTING EXAMINATION CREDIT FROM OTHER JURISDICTIONSHTML | DOC
21 NCAC 08F .0107COMMUNICATION OF RESULTS OF CPA EXAMINATIONSHTML | DOC
21 NCAC 08F .0108REPEALED - APPEARANCE BEFORE THE BOARDHTML | DOC
21 NCAC 08F .0109REPEALED - APPLICATIONS FOR CERTIFICATESHTML | DOC
21 NCAC 08F .0110REPEALED - PROCTORING OTHER JURISDICTIONS' CANDIDATESHTML | DOC
21 NCAC 08F .0111INELIGIBILITY DUE TO VIOLATION OF ACCOUNTANCY ACTHTML | DOC
21 NCAC 08F .0112REPEALED - CANDIDATE'S REQUEST TO SIT IN ANOTHER JURISDICTIONHTML | DOC
21 NCAC 08F .0113CANDIDATE'S REQUEST TO REVIEW CPA EXAMINATIONHTML | DOC
21 NCAC 08F .0201-.0202REPEALEDHTML | DOC
21 NCAC 08F .0203REPEALED - CERTIFICATION FEESHTML | DOC
21 NCAC 08F .0301REPEALED - GENERALHTML | DOC
21 NCAC 08F .0302EDUCATION AND WORK EXPERIENCE REQUIRED PRIOR TO CPA EXAMHTML | DOC
21 NCAC 08F .0303SEMESTER HOUR EQUIVALENTHTML | DOC
21 NCAC 08F .0304REPEALED - WAIVER OF EDUCATION REQUIRED PRIOR TO EXAMINATIONHTML | DOC
21 NCAC 08F .0305REPEALED - CONCENTRATION IN ACCOUNTINGHTML | DOC
21 NCAC 08F .0401WORK EXPERIENCE REQUIRED OF CANDIDATES FOR CPA CERTIFICATIONHTML | DOC
21 NCAC 08F .0402REPEALED - EXPERIENCE PRIOR TO EXAMINATIONHTML | DOC
21 NCAC 08F .0403-.0404REPEALEDHTML | DOC
21 NCAC 08F .0405REPEALED - INTERNSHIPS FOR COLLEGE CREDITHTML | DOC
21 NCAC 08F .0406EQUIVALENCY EXAMINATIONSHTML | DOC
21 NCAC 08F .0407-.0408REPEALEDHTML | DOC
21 NCAC 08F .0409SATISFACTION OF EXPERIENCE REQUIREMENT BY TEACHINGHTML | DOC
21 NCAC 08F .0410EDUCATION REQUIRED OF CANDIDATES FOR CPA CERTIFICATIONHTML | DOC
21 NCAC 08F .0501REPEALED - RESIDENCYHTML | DOC
21 NCAC 08F .0502APPLICATION FOR CPA CERTIFICATEHTML | DOC
21 NCAC 08F .0503REPEALED - APPLICATION FEEHTML | DOC
21 NCAC 08F .0504CANDIDATES' ACCOUNTANCY LAW COURSE REQUIREMENTHTML | DOC
 
SubChapter GHTML | DOC
21 NCAC 08G .0101-.0103REPEALEDHTML | DOC
21 NCAC 08G .0104-.0105REPEALEDHTML | DOC
21 NCAC 08G .0106-.0109REPEALEDHTML | DOC
21 NCAC 08G .0110REPEALED - INELIGIBILITY DUE TO VIOLATION OF ACCOUNTANCY ACTHTML | DOC
21 NCAC 08G .0111REPEALED - PUBLIC PRACTICE OF ACCOUNTANCY IN CORPORATE FORMHTML | DOC
21 NCAC 08G .0112REPEALED - DISCIPLINARY ACTIONS FOR VIOLATIONSHTML | DOC
21 NCAC 08G .0113REPEALED - REPORTING CONVICTIONS, JUDGMENTS AND DISCIPLINARY ACTIONSHTML | DOC
21 NCAC 08G .0114REPEALED - COOPERATION WITH BOARD INQUIRYHTML | DOC
21 NCAC 08G .0201-.0205REPEALEDHTML | DOC
21 NCAC 08G .0206REPEALED - ENCROACHMENTHTML | DOC
21 NCAC 08G .0207REPEALED - OFFERS OF EMPLOYMENTHTML | DOC
21 NCAC 08G .0208-.0210REPEALEDHTML | DOC
21 NCAC 08G .0211REPEALED - GOVERNMENTAL ACCOUNTING STANDARDSHTML | DOC
21 NCAC 08G .0212REPEALED - ATTESTATION STANDARDSHTML | DOC
21 NCAC 08G .0213REPEALED - RETENTION OF CLIENT RECORDSHTML | DOC
21 NCAC 08G .0301-.0306REPEALEDHTML | DOC
21 NCAC 08G .0307REPEALED - COMPLAINTSHTML | DOC
21 NCAC 08G .0308RESERVED FOR FUTURE CODIFICATIONHTML | DOC
21 NCAC 08G .0309RESERVED FOR FUTURE CODIFICATIONHTML | DOC
21 NCAC 08G .0310-.0312REPEALEDHTML | DOC
21 NCAC 08G .0313FIRM NAMEHTML | DOC
21 NCAC 08G .0401CPE REQUIREMENTS FOR CPASHTML | DOC
21 NCAC 08G .0402REPEALED - DEFINITIONSHTML | DOC
21 NCAC 08G .0403QUALIFICATION OF CPE SPONSORSHTML | DOC
21 NCAC 08G .0404REQUIREMENTS FOR CPE CREDITHTML | DOC
21 NCAC 08G .0405ADMINISTRATION OF REQUIREMENTHTML | DOC
21 NCAC 08G .0406COMPLIANCE WITH CPE REQUIREMENTSHTML | DOC
21 NCAC 08G .0407REPEALED - EXEMPTION AND SUBSEQUENT REINSTATEMENTHTML | DOC
21 NCAC 08G .0408REPEALED - REQUIRED COURSES ON ACCOUNTANCY LAWS AND RULESHTML | DOC
21 NCAC 08G .0409COMPUTATION OF CPE CREDITSHTML | DOC
21 NCAC 08G .0410PROFESSIONAL ETHICS AND CONDUCT CPEHTML | DOC
 
SubChapter HHTML | DOC
21 NCAC 08H .0101RECIPROCAL CERTIFICATESHTML | DOC
21 NCAC 08H .0102TEMPORARY PERMITHTML | DOC
21 NCAC 08H .0103REPEALED - APPLICATION FOR TEMPORARY PERMITHTML | DOC
21 NCAC 08H .0104NOTICE TO BOARD OF DISCIPLINE BY OTHER AGENCYHTML | DOC
21 NCAC 08H .0105REPEALED - USE OF CPA TITLEHTML | DOC
21 NCAC 08H .0106REPEALED - NON-RESIDENT NOTIFICATIONHTML | DOC
 
SubChapter IHTML | DOC
21 NCAC 08I .0101DISCIPLINARY ACTIONHTML | DOC
21 NCAC 08I .0102PROCEDURE WHEN PETITION AGAINST BOARD MEMBER OR EMPLOYEEHTML | DOC
21 NCAC 08I .0103REPEALED - PUBLICATION OF FINDINGSHTML | DOC
21 NCAC 08I .0104MODIFICATION OF DISCIPLINEHTML | DOC
21 NCAC 08I .0105REVOCATION OF CERTIFICATESHTML | DOC
21 NCAC 08I .0106REPEALED - OTHER PENALTIESHTML | DOC
 
SubChapter JHTML | DOC
21 NCAC 08J .0101ANNUAL RENEWAL OF CERTIFICATE, FORFEITURE, AND REAPPLICATIONHTML | DOC
21 NCAC 08J .0102REPEALED - SUPERVISION OF CPA OFFICESHTML | DOC
21 NCAC 08J .0103REPEALED - REPORTS/ANNUAL REGISTRATION OF OFFICES/PARTNERSHIPSHTML | DOC
21 NCAC 08J .0104REPEALED - REGISTRATION OF FIRMSHTML | DOC
21 NCAC 08J .0105INACTIVE STATUS: CHANGE OF STATUSHTML | DOC
21 NCAC 08J .0106FORFEITURE OF CERTIFICATE AND REISSUANCEHTML | DOC
21 NCAC 08J .0107MAILING ADDRESSES OF CERTIFICATE HOLDERS AND CPA FIRMSHTML | DOC
21 NCAC 08J .0108CPA FIRM REGISTRATIONHTML | DOC
21 NCAC 08J .0109CPA FIRM PRACTICE PRIVILEGE NOTIFICATIONHTML | DOC
21 NCAC 08J .0110REGISTRATION FEESHTML | DOC
21 NCAC 08J .0111COMPLIANCE WITH CPA FIRM REGISTRATIONHTML | DOC
 
SubChapter KHTML | DOC
21 NCAC 08K .0101REPEALED - FORMATION AND REGISTRATIONHTML | DOC
21 NCAC 08K .0102REPEALED - REGISTRATIONHTML | DOC
21 NCAC 08K .0103REPEALED - SUSPENSION AND REVOCATIONHTML | DOC
21 NCAC 08K .0104REGISTRATION AND RENEWALHTML | DOC
21 NCAC 08K .0105SUPPLEMENTAL REPORTSHTML | DOC
21 NCAC 08K .0106REPEALED - FEESHTML | DOC
21 NCAC 08K .0201CORPORATE AND PROFESSIONAL LIMITED LIABILITY COMPANY NAMESHTML | DOC
21 NCAC 08K .0202REPEALED - LICENSING OF SHAREHOLDERSHTML | DOC
21 NCAC 08K .0203REPEALED - LICENSING OF DIRECTORSHTML | DOC
21 NCAC 08K .0204-.0208REPEALEDHTML | DOC
21 NCAC 08K .0301REGISTERED LIMITED LIABILITY PARTNERSHIPSHTML | DOC
 
SubChapter LHTML | DOC
21 NCAC 08L .0101-.0103REPEALEDHTML | DOC
21 NCAC 08L .0104REPEALED - FORM CPA-3HTML | DOC
21 NCAC 08L .0105-.0106REPEALEDHTML | DOC
21 NCAC 08L .0107REPEALED - FORM CPA-6HTML | DOC
21 NCAC 08L .0108REPEALED - FORM CPA-7HTML | DOC
21 NCAC 08L .0109REPEALED - FORM CPA-8HTML | DOC
21 NCAC 08L .0110-.0118REPEALEDHTML | DOC
21 NCAC 08L .0119REPEALED - FORM CPA-18HTML | DOC
21 NCAC 08L .0120-.0125REPEALEDHTML | DOC
 
SubChapter MHTML | DOC
21 NCAC 08M .0101-.0104REPEALEDHTML | DOC
21 NCAC 08M .0105PEER REVIEW REQUIREMENTSHTML | DOC
21 NCAC 08M .0106COMPLIANCEHTML | DOC
21 NCAC 08M .0107ETHICAL DUTIES OF REVIEWERHTML | DOC
21 NCAC 08M .0201-.0202REPEALEDHTML | DOC
21 NCAC 08M .0203RESERVED FOR FUTURE CODIFICATIONHTML | DOC
21 NCAC 08M .0204REPEALED - CERTAIN OFFICES EXCUSEDHTML | DOC
21 NCAC 08M .0205RESERVED FOR FUTURE CODIFICATIONHTML | DOC
21 NCAC 08M .0206-.0207REPEALEDHTML | DOC
21 NCAC 08M .0301-.0306REPEALEDHTML | DOC
21 NCAC 08M .0401-.0403REPEALEDHTML | DOC
 
SubChapter NHTML | DOC
21 NCAC 08N .0101SCOPE OF THESE RULESHTML | DOC
21 NCAC 08N .0102APPLICABILITY AND ORGANIZATION OF RULESHTML | DOC
21 NCAC 08N .0103RESPONSIBILITY FOR COMPLIANCE BY OTHERSHTML | DOC
21 NCAC 08N .0201INTEGRITYHTML | DOC
21 NCAC 08N .0202DECEPTIVE CONDUCT PROHIBITEDHTML | DOC
21 NCAC 08N .0203DISCREDITABLE CONDUCT PROHIBITEDHTML | DOC
21 NCAC 08N .0204DISCIPLINE BY FEDERAL AND STATE AUTHORITIESHTML | DOC
21 NCAC 08N .0205CONFIDENTIALITYHTML | DOC
21 NCAC 08N .0206COOPERATION WITH BOARD INQUIRYHTML | DOC
21 NCAC 08N .0207VIOLATION OF TAX LAWSHTML | DOC
21 NCAC 08N .0208REPORTING CONVICTIONS, JUDGMENTS, AND DISCIPLINARY ACTIONSHTML | DOC
21 NCAC 08N .0209ACCOUNTING PRINCIPLESHTML | DOC
21 NCAC 08N .0210REPEALED - FORECASTSHTML | DOC
21 NCAC 08N .0211RESPONSIBILITIES IN TAX PRACTICEHTML | DOC
21 NCAC 08N .0212COMPETENCEHTML | DOC
21 NCAC 08N .0213OTHER RULESHTML | DOC
21 NCAC 08N .0214OUTSOURCING TO THIRD-PARTY SERVICE PROVIDERSHTML | DOC
21 NCAC 08N .0215INTERNATIONAL FINANCIAL ACCOUNTING STANDARDSHTML | DOC
21 NCAC 08N .0301PROFESSIONAL JUDGMENTHTML | DOC
21 NCAC 08N .0302FORMS OF PRACTICEHTML | DOC
21 NCAC 08N .0303OBJECTIVITY AND CONFLICTS OF INTERESTHTML | DOC
21 NCAC 08N .0304CONSULTING SERVICES STANDARDSHTML | DOC
21 NCAC 08N .0305RETENTION OF CLIENT RECORDSHTML | DOC
21 NCAC 08N .0306ADVERTISING OR OTHER FORMS OF SOLICITATIONHTML | DOC
21 NCAC 08N .0307CPA FIRM NAMESHTML | DOC
21 NCAC 08N .0308VALUATION SERVICES STANDARDSHTML | DOC
21 NCAC 08N .0401PUBLIC RELIANCEHTML | DOC
21 NCAC 08N .0402INDEPENDENCEHTML | DOC
21 NCAC 08N .0403AUDITING STANDARDSHTML | DOC
21 NCAC 08N .0404ACCOUNTING AND REVIEW SERVICES STANDARDSHTML | DOC
21 NCAC 08N .0405GOVERNMENTAL ACCOUNTING STANDARDSHTML | DOC
21 NCAC 08N .0406ATTESTATION STANDARDSHTML | DOC
21 NCAC 08N .0407COMPETITIVE BIDDINGHTML | DOC
21 NCAC 08N .0408PEER REVIEW STANDARDSHTML | DOC
21 NCAC 08N .0409GOVERNMENT AUDITING STANDARDSHTML | DOC
 
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