21 NCAC 08N .0216         PROFESSIONAL JUDGMENT

A CPA shall not subordinate the CPA's professional judgment to non‑CPAs.

History Note:        Authority G.S. 55B‑12; 57D-2-02; 93‑12(9);

Eff. April 1, 1994;

Readopted Eff. February 1, 2016;

Eff. June 1, 2026.