(a)  All active CPAs shall file with the Board a completed CPE reporting form by the July 1 renewal date of each year.

(b)  If a CPA fails to complete the CPE requirements prior to the end of the previous calendar year but the CPA has completed them by June 30, the Board may:

(1)           issue a letter of warning for the first such failure within a five calendar year period; and

(2)           deny the renewal of the CPA's certificate for a period of not less than 30 days and until the CPA meets the reinstatement requirements set forth in 21 NCAC 08J .0106 for the second such failure within a five calendar year period.


History Note:        Authority G.S. 93‑12(8b); 93‑12(9)(e);

Eff. May 1, 1981;

Amended Eff. January 1, 2007; January 1, 2004; April 1, 1994; March 1, 1990; May 1, 1989; October 1, 1988;

Readopted Eff. February 1, 2016.