North Carolina's State Board of Certified Public Accountant Examiners requires four members to constitute a quorum for conducting official business.
North Carolina CPA Board defines terms for certification rules, including active/inactive status, audit services, CPE requirements, and disciplinary procedures, with holiday adjustments for compliance deadlines.
North Carolina accounting regulation 21 NCAC 08A .0307 defines public practice of accountancy as offering financial preparation, audit, verification, or professional accounting services to the public for compensation in any capacity or timeframe.
North Carolina CPA Board requires accounting concentration of at least 30 undergraduate or 20 graduate semester hours, with graduate courses weighted 1.5 times and up to four hours of law school income tax courses permitted.
North Carolina State Board of Certified Public Accountant Examiners establishes procedures for submitting petitions to the Executive Director requesting adoption, amendment, or repeal of rules per 21 NCAC 08A .0102.
North Carolina CPA Board rule 21 NCAC 08B .0104 requires petitions for rule amendment or repeal to include the affected rule, justification for change, draft amendment language, supporting data, impact on existing practices, and petitioner contact d…
North Carolina CPA Board petition procedures require the Executive Director to recommend to a committee, which recommends to the full Board on whether granting or denying serves the public interest.
North Carolina State Board of Certified Public Accountants establishes that presiding officers have complete authority over rule-making hearing procedures, including deadline extensions and speaker recognition, while ensuring fair participation oppo…
North Carolina's State Board of Certified Public Accountants establishes required contents for declaratory ruling requests, including petitioner identification, relevant statute or rule, statement of grievance, and oral hearing preference.
North Carolina Board of Certified Public Accountants may refuse declaratory ruling requests for good reason and must notify petitioners in writing of the refusal grounds.
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Across the states, the biggest share of activity is deciding who is allowed to work: licenses, boards, and certifications. That is the layer that quietly governs whether your doors can stay open.
