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 $100. The fee specified does not exceed the maximum amount as set forth in 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;

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

(3)           The applicant meets the minimum education requirements as defined by G.S. 93-12(5).

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;

Readopted Eff. June 1, 2026.

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.

(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.

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

Eff. February 1, 1976;

Readopted Eff. September 1, 1977;

Amended Eff. April 1, 1999; April 1, 1994; May 1, 1989; December 1, 1982;

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

Readopted Eff. June 1, 2026.

21 NCAC 08H .0103         APPLICATION FOR TEMPORARY PERMIT

History Note:        Authority G.S. 93‑10; 93‑12(6); 93‑12(7a); 93‑12(8);

Eff. February 1, 1976;

Readopted Eff. September 26, 1977;

Amended Eff. March 1, 1990; May 1, 1989; July 1, 1987; December 1, 1982;

Repealed Eff. April 1, 1994.

21 NCAC 08H .0104         NOTICE TO BOARD OF DISCIPLINE

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.

History Note:        Authority G.S. 93-12(3);

Eff. December 1, 1987;

Amended Eff. April 1, 1994; March 1, 1990; May 1, 1989;

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

Readopted Eff. June 1, 2026.

21 NCAC 08H .0105         USE OF CPA TITLE

History Note:        Authority G.S. 93-1;

Eff. August 1, 1988;

Amended Eff. January 1, 2006; April 1, 1991; May 1, 1989;

Repealed Eff. July 1, 2010.

21 NCAC 08h .0106         NON-RESIDENT NOTIFICATION

History Note:        Authority G.S. 93-10;

Eff. April 1, 2003;

Repealed Eff. July 1, 2010.