SUBCHAPTER 08H – RECIPROCITY

21 ncac 08H .0101         RECIPROCAL CERTIFICATES

(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).

(c)  An applicant for a reciprocal certificate shall meet the following requirements:

(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.

History Note:        Authority G.S. 93-12(6); 93-12(7a);

Eff. February 1, 1976;

Readopted Eff. September 26, 1977;

Amended Eff. February 1, 2011; January 1, 2006; April 1, 2003; April 1, 1999; August 1, 1998; September 1, 1992; March 1, 1990; May 1, 1989; June 1, 1988;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. October 28, 2014;

Amended Eff. September 1, 2023.