21 NCAC 08N .0309         PERSONAL FINANCIAL PLANNING SERVICES

(a)  Statement on Standards on Personal Financial Planning Services.  A CPA shall not render personal financial planning services unless the CPA has complied with the applicable standards for personal financial planning services.

(b)  Statement on Standards on Personal Financial Planning Services. The Statement on Standards on Personal Financial Planning Services (including the definition of such services) issued by the AICPA, including subsequent amendments and editions, is hereby adopted by reference, as provided by G.S. 150B-21.6, and shall be considered as the approved standards for personal financial planning services for the purpose of Paragraph (a) of this Rule. Departures from the statements listed in this Paragraph shall be justified by those who do not follow them as set out in the statements.

(c)  Copies of Statements. Copies of the Statement on Standards on Personal Financial Planning Services may be inspected in the office of the Board, as described in 21 NCAC 08A .0102. Copies may be obtained from the AICPA, 220 Leigh Farm Road, Durham, NC 27707 as part of the "AICPA Professional Standards."  They are available at cost, which is one hundred sixty-nine dollars ($169.00) in paperback form or four hundred eighty-six dollars ($486.00) in online subscription form.

 

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

Eff. February 1, 2016.