21 NCAC 08N .0212 COMPETENCE
A CPA shall perform professional services competently and shall:
(1) undertake only those engagements that the CPA or CPA's firm can expect to complete with professional competence;
(2) exercise due professional care in the performance of an engagement;
(3) adequately plan and supervise an engagement; and
(4) obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to an engagement.
History Note: Authority G.S. 55B‑12; 57D-2-02; 93‑12(9);
Eff. April 1, 1994;
Readopted Eff. February 1, 2016.