21 NCAC 08F .0505          Moral Character FORM

(a)  A CPA license applicant shall complete and submit three certificates of moral character completed by CPAs.

(b)  The moral character form shall contain the following:

(1)           The applicant's full name and mailing address;

(2)           Identification as to whether the application type is for an original CPA certificate applicant, a reinstatement of a CPA certificate, or a reissuance of a CPA certificate;

(3)           Identification of the number of years and months that the signing CPA has known the applicant;

(4)           A description in detail of the opportunities that the signing CPA has had to evaluate the applicant's moral character;

(5)           Affirmation that the applicant is of good moral character within the expectations of the professional responsibilities of a CPA;

(6)           Affirmation, to the best of the signing CPA's knowledge, that the applicant has not been convicted of, found guilty of, received a prayer for judgment continued, or pleaded nolo contendere to any office, excluding non-criminal traffic infractions. If so, a statement providing additional information is required that provides the jurisdiction, charge, and disposition of each conviction; and

(7)           An affirmation from the signing CPA that includes:

(A)          Signature, printed name, and title of the signing CPA;

(B)          The employer of the signing CPA, mailing address, daytime phone number, and email address;

(C)          Date that the affidavit was signed; and

(D)          Identification of the signing CPA's certificate number and the issuing jurisdiction.

History Note:        Authority G.S. 93-2;

Eff. June 1, 2026.