SUBCHAPTER A. DEPARTMENTAL RULES

21 NCAC 08A .0101. FORMAL NAME

21 NCAC 08A .0102. ADDRESS AND PHONE NUMBER

21 NCAC 08A .0103. OFFICE HOURS

21 NCAC 08A .0104. MAILING ADDRESS [REPEALED]

21 NCAC 08A .0105. PURPOSES AND RESPONSIBILITIES [REPEALED]

21 NCAC 08A .0201. ELECTION OF OFFICERS

21 NCAC 08A .0202. MEETINGS OF THE BOARD [REPEALED]

21 NCAC 08A .0203. QUORUM

21 NCAC 08A .0204-.0206. REPEALED

21 NCAC 08A .0301. DEFINITIONS

21 NCAC 08A .0302-.0306. REPEALED

21 NCAC 08A .0307. PUBLIC PRACTICE OF ACCOUNTANCY OR ACCOUNTING

21 NCAC 08A .0308. HOLDING OUT TO THE PUBLIC

21 NCAC 08A .0309. CONCENTRATION IN ACCOUNTING

21 NCAC 08A .0310. DIRECT SUPERVISION DEFINED

21 NCAC 08A .0311. EMPHASIS IN TAXATION OR ACCOUNTING [REPEALED]

21 NCAC 08A .0312. RESERVED FOR FUTURE CODIFICATION

21 NCAC 08A .0313. RESERVED FOR FUTURE CODIFICATION

21 NCAC 08A .0314. RESERVED FOR FUTURE CODIFICATION

21 NCAC 08A .0315. NEW CPA FIRM, ONGOING CPA FIRM [REPEALED]

SUBCHAPTER B. RULE‑MAKING PROCEDURES

21 NCAC 08B .0101. PETITIONS

21 NCAC 08B .0102. CONTENTS OF PETITION FOR NEW RULE

21 NCAC 08B .0103. AMENDMENT OR REPEAL [REPEALED]

21 NCAC 08B .0104. CONTENTS OF PETITIONS FOR RULE AMENDMENT OR REPEAL

21 NCAC 08B .0105. GRANTING OR DENYING PETITIONS

21 NCAC 08B .0106. RECOMMENDATION [REPEALED]

21 NCAC 08B .0107. FINAL DECISION [REPEALED]

21 NCAC 08B .0201. NOTICE TO PARTIES [REPEALED]

21 NCAC 08B .0202. MAILING LIST

21 NCAC 08B .0203-.0204. REPEALED

21 NCAC 08B .0301-.0303. REPEALED

21 NCAC 08B .0304. ORAL PRESENTATION

21 NCAC 08B .0305. WRITTEN STATEMENT [REPEALED]

21 NCAC 08B .0306. ACKNOWLEDGEMENT [REPEALED]

21 NCAC 08B .0307. CONTROL OF RULE‑MAKING HEARINGS

21 NCAC 08B .0308-.0309. REPEALED

21 NCAC 08B .0401-.0402. REPEALED

21 NCAC 08B .0501. REQUEST FOR DECLARATORY RULING

21 NCAC 08B .0502. CONTENTS OF REQUEST

21 NCAC 08B .0503. REFUSAL TO ISSUE DECLARATORY RULING

21 NCAC 08B .0504-.0506. REPEALED

21 NCAC 08B .0507. CIRCUMSTANCES

21 NCAC 08B .0508. REQUESTS FOR INFORMAL OPINIONS

21 NCAC 08B .0601. FEE SCHEDULE [REPEALED]

21 NCAC 08B .0602. AMOUNT [REPEALED]

SUBCHAPTER C. CONTESTED CASES

21 NCAC 08C .0101-.0102. REPEALED

21 NCAC 08C .0103. ADDITIONAL INFORMATION ON NOTICES OF HEARINGS

21 NCAC 08C .0104. WRITTEN PETITION FOR INTERVENTION

21 NCAC 08C .0105. NOTICE OF ALLOWANCE OR DENIAL OF PETITION TO INTERVENE

21 NCAC 08C .0106. RESERVED FOR FUTURE CODIFICATION

21 NCAC 08C .0107. DISQUALIFICATION OF BOARD MEMBER

21 NCAC 08C .0108. AFFIDAVIT OF DISQUALIFICATION

21 NCAC 08C .0109. FILING AFFIDAVIT OF DISQUALIFICATION

21 NCAC 08C .0110. DETERMINATION OF DISQUALIFICATION

21 NCAC 08C .0111. NEW HEARING AFTER DISQUALIFICATION

21 NCAC 08C .0112. RESERVED FOR FUTURE CODIFICATION

21 NCAC 08C .0113. RESERVED FOR FUTURE CODIFICATION

21 NCAC 08C .0114. PRE‑HEARING CONFERENCE

21 NCAC 08C .0115. PURPOSES OF A PRE‑HEARING CONFERENCE

21 NCAC 08C .0116. NOTICE OF PRE‑HEARING CONFERENCE

21 NCAC 08C .0117. RESERVED FOR FUTURE CODIFICATION

21 NCAC 08C .0118. CONTINUANCES

21 NCAC 08C .0119. RESERVED FOR FUTURE CODIFICATION

21 NCAC 08C .0120. RESERVED FOR FUTURE CODIFICATION

21 NCAC 08C .0121. SERVICE OF SUBPOENAS

21 NCAC 08C .0122. OBJECTIONS TO SUBPOENAS

21 NCAC 08C .0123. RESPONSES TO OBJECTIONS TO SUBPOENAS

21 NCAC 08C .0124. HEARINGS ON SUBPOENA CHALLENGES

21 NCAC 08C .0125. RECORDS OF CONTESTED CASES

21 NCAC 08C .0126. HEARING EXHIBITS

21 NCAC 08C .0201-.0205. REPEALED

21 NCAC 08C .0301-.0304. REPEALED

21 NCAC 08C .0401-.0402. REPEALED

21 NCAC 08C .0501-.0502. REPEALED

21 NCAC 08C .0503. ADDITIONAL INFORMATION ON NOTICES AND HEARINGS [REPEALED]

21 NCAC 08C .0504. WRITTEN ANSWERS TO NOTICE [REPEALED]

21 NCAC 08C .0601-.0602. REPEALED

21 NCAC 08C .0701-.0702. REPEALED

21 NCAC 08C .0801-.0804. REPEALED

21 NCAC 08C .0805-.0808. REPEALED

21 NCAC 08C .0901-.0902. REPEALED

21 NCAC 08C .0903. BIAS OF BOARD MEMBER [REPEALED]

21 NCAC 08C .0904. BIAS CLAIMED BY PARTY [REPEALED]

21 NCAC 08C .0905-.0908. REPEALED

21 NCAC 08C .0909. DISQUALIFICATION OF ENTIRE BOARD [REPEALED]

21 NCAC 08C .0910. DETERMINATION TO CONTINUE [REPEALED]

21 NCAC 08C .0911. RECORDS [REPEALED]

SUBCHAPTER D. CONDUCT OF THE CONTESTED CASE

21 NCAC 08D .0101-.0102. REPEALED

21 NCAC 08D .0103. CONTINUANCES [REPEALED]

21 NCAC 08D .0104-.0105. REPEALED

21 NCAC 08D .0201. DISCRETION TO HOLD CONFERENCE [REPEALED]

21 NCAC 08D .0202-.0204. REPEALED

21 NCAC 08D .0205. SIMPLIFICATION OF ISSUES [REPEALED]

21 NCAC 08D .0301-.0302. REPEALED

21 NCAC 08D .0303. SERVICE OF SUBPOENAS [REPEALED]

21 NCAC 08D .0304-.0305. REPEALED

21 NCAC 08D .0306-.0310. REPEALED

21 NCAC 08D .0401-.0402. REPEALED

21 NCAC 08D .0501-.0502. REPEALED

21 NCAC 08D .0503. RULINGS ON DEPOSITIONS [REPEALED]

SUBCHAPTER E. DECISION IN CONTESTED CASES

21 NCAC 08E .0101-.0102. REPEALED

21 NCAC 08E .0103. EXCEPTIONS [REPEALED]

21 NCAC 08E .0201-.0205. REPEALED

SUBCHAPTER F. REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS

21 NCAC 08F .0101. TIME AND PLACE OF CPA EXAMINATIONS

21 NCAC 08F .0102. TYPE OF CPA EXAMINATION

21 NCAC 08F .0103. FILING OF EXAMINATION APPLICATIONS AND FEES

21 NCAC 08F .0104. APPLICATIONS FOR RE‑EXAMINATION [REPEALED]

21 NCAC 08F .0105. CONDITIONING REQUIREMENTS

21 NCAC 08F .0106. GRANTING EXAMINATION CREDIT FROM OTHER JURISDICTIONS

21 NCAC 08F .0107. COMMUNICATION OF RESULTS OF CPA EXAMINATIONS

21 NCAC 08F .0108. APPEARANCE BEFORE THE BOARD [REPEALED]

21 NCAC 08F .0109. APPLICATIONS FOR CERTIFICATES [REPEALED]

21 NCAC 08F .0110. PROCTORING OTHER JURISDICTIONS' CANDIDATES [REPEALED]

21 NCAC 08F .0111. INELIGIBILITY DUE TO VIOLATION OF ACCOUNTANCY ACT

21 NCAC 08F .0112. CANDIDATE'S REQUEST TO SIT IN ANOTHER JURISDICTION [REPEALED]

21 NCAC 08F .0113. CANDIDATE'S REQUEST TO REVIEW CPA EXAMINATION

21 NCAC 08F .0201-.0202. REPEALED

21 NCAC 08F .0203. CERTIFICATION FEES [REPEALED]

21 NCAC 08F .0301. GENERAL [REPEALED]

21 NCAC 08F .0302. EDUCATION AND WORK EXPERIENCE REQUIRED PRIOR TO CPA EXAM

21 NCAC 08F .0303. SEMESTER HOUR EQUIVALENT

21 NCAC 08F .0304. WAIVER OF EDUCATION REQUIRED PRIOR TO EXAMINATION [REPEALED]

21 NCAC 08F .0305. CONCENTRATION IN ACCOUNTING [REPEALED]

21 NCAC 08F .0401. WORK EXPERIENCE REQUIRED OF CANDIDATES FOR CPA CERTIFICATION

21 NCAC 08F .0402. EXPERIENCE PRIOR TO EXAMINATION [REPEALED]

21 NCAC 08F .0403-.0404. REPEALED

21 NCAC 08F .0405. INTERNSHIPS FOR COLLEGE CREDIT [REPEALED]

21 NCAC 08F .0406. EQUIVALENCY EXAMINATIONS

21 NCAC 08F .0407-.0408. REPEALED

21 NCAC 08F .0409. SATISFACTION OF EXPERIENCE REQUIREMENT BY TEACHING

21 NCAC 08F .0410. EDUCATION REQUIRED OF CANDIDATES FOR CPA CERTIFICATION

21 NCAC 08F .0501. RESIDENCY [REPEALED]

21 NCAC 08F .0502. APPLICATION FOR CPA CERTIFICATE

21 NCAC 08F .0503. APPLICATION FEE [REPEALED]

21 NCAC 08F .0504. CANDIDATES' ACCOUNTANCY LAW COURSE REQUIREMENT

SUBCHAPTER G. CONTINUING PROFESSIONAL EDUCATION (CPE)

21 NCAC 08G .0101-.0103. REPEALED

21 NCAC 08G .0104-.0105. REPEALED

21 NCAC 08G .0106-.0109. REPEALED

21 NCAC 08G .0110. INELIGIBILITY DUE TO VIOLATION OF ACCOUNTANCY ACT [REPEALED]

21 NCAC 08G .0111. PUBLIC PRACTICE OF ACCOUNTANCY IN CORPORATE FORM [REPEALED]

21 NCAC 08G .0112. DISCIPLINARY ACTIONS FOR VIOLATIONS [REPEALED]

21 NCAC 08G .0113. REPORTING CONVICTIONS, JUDGMENTS AND DISCIPLINARY ACTIONS [REPEALED]

21 NCAC 08G .0114. COOPERATION WITH BOARD INQUIRY [REPEALED]

21 NCAC 08G .0201-.0205. REPEALED

21 NCAC 08G .0206. ENCROACHMENT [REPEALED]

21 NCAC 08G .0207. OFFERS OF EMPLOYMENT [REPEALED]

21 NCAC 08G .0208-.0210. REPEALED

21 NCAC 08G .0211. GOVERNMENTAL ACCOUNTING STANDARDS [REPEALED]

21 NCAC 08G .0212. ATTESTATION STANDARDS [REPEALED]

21 NCAC 08G .0213. RETENTION OF CLIENT RECORDS [REPEALED]

21 NCAC 08G .0301-.0306. REPEALED

21 NCAC 08G .0307. COMPLAINTS [REPEALED]

21 NCAC 08G .0308. RESERVED FOR FUTURE CODIFICATION

21 NCAC 08G .0309. RESERVED FOR FUTURE CODIFICATION

21 NCAC 08G .0310-.0312. REPEALED

21 NCAC 08G .0313. FIRM NAME

21 NCAC 08G .0401. CPE REQUIREMENTS FOR CPAS

21 NCAC 08G .0402. DEFINITIONS [REPEALED]

21 NCAC 08G .0403. QUALIFICATION OF CPE SPONSORS

21 NCAC 08G .0404. REQUIREMENTS FOR CPE CREDIT

21 NCAC 08G .0405. ADMINISTRATION OF REQUIREMENT

21 NCAC 08G .0406. COMPLIANCE WITH CPE REQUIREMENTS

21 NCAC 08G .0407. EXEMPTION AND SUBSEQUENT REINSTATEMENT [REPEALED]

21 NCAC 08G .0408. REQUIRED COURSES ON ACCOUNTANCY LAWS AND RULES [REPEALED]

21 NCAC 08G .0409. COMPUTATION OF CPE CREDITS

21 NCAC 08G .0410. PROFESSIONAL ETHICS AND CONDUCT CPE

SUBCHAPTER H. RECIPROCITY

21 NCAC 08H .0101. RECIPROCAL CERTIFICATES

21 NCAC 08H .0102. TEMPORARY PERMIT

21 NCAC 08H .0103. APPLICATION FOR TEMPORARY PERMIT [REPEALED]

21 NCAC 08H .0104. NOTICE TO BOARD OF DISCIPLINE BY OTHER AGENCY

21 NCAC 08H .0105. USE OF CPA TITLE [REPEALED]

21 NCAC 08H .0106. NON-RESIDENT NOTIFICATION [REPEALED]

SUBCHAPTER I. REVOCATION OF CERTIFICATES AND OTHER DISCIPLINARY ACTION

21 NCAC 08I .0101. DISCIPLINARY ACTION

21 NCAC 08I .0102. PROCEDURE WHEN PETITION AGAINST BOARD MEMBER OR EMPLOYEE

21 NCAC 08I .0103. PUBLICATION OF FINDINGS [REPEALED]

21 NCAC 08I .0104. MODIFICATION OF DISCIPLINE

21 NCAC 08I .0105. REVOCATION OF CERTIFICATES

21 NCAC 08I .0106. OTHER PENALTIES [REPEALED]

SUBCHAPTER J. RENEWALS AND REGISTRATIONS

21 NCAC 08J .0101. ANNUAL RENEWAL OF CERTIFICATE, FORFEITURE, AND REAPPLICATION

21 NCAC 08J .0102. SUPERVISION OF CPA OFFICES [REPEALED]

21 NCAC 08J .0103. REPORTS/ANNUAL REGISTRATION OF OFFICES/PARTNERSHIPS [REPEALED]

21 NCAC 08J .0104. REGISTRATION OF FIRMS [REPEALED]

21 NCAC 08J .0105. INACTIVE STATUS: CHANGE OF STATUS

21 NCAC 08J .0106. FORFEITURE OF CERTIFICATE AND REISSUANCE

21 NCAC 08J .0107. MAILING ADDRESSES OF CERTIFICATE HOLDERS AND CPA FIRMS

21 NCAC 08J .0108. CPA FIRM REGISTRATION

21 NCAC 08J .0109. CPA FIRM PRACTICE PRIVILEGE NOTIFICATION

21 NCAC 08J .0110. REGISTRATION FEES

21 NCAC 08J .0111. COMPLIANCE WITH CPA FIRM REGISTRATION

SUBCHAPTER K. PROFESSIONAL CORPORATIONS AND PROFESSIONAL LIMITED LIABILITY COMPANIES

21 NCAC 08K .0101. FORMATION AND REGISTRATION [REPEALED]

21 NCAC 08K .0102. REGISTRATION [REPEALED]

21 NCAC 08K .0103. SUSPENSION AND REVOCATION [REPEALED]

21 NCAC 08K .0104. REGISTRATION AND RENEWAL

21 NCAC 08K .0105. SUPPLEMENTAL REPORTS

21 NCAC 08K .0106. FEES [REPEALED]

21 NCAC 08K .0201. CORPORATE AND PROFESSIONAL LIMITED LIABILITY COMPANY NAMES

21 NCAC 08K .0202. LICENSING OF SHAREHOLDERS [REPEALED]

21 NCAC 08K .0203. LICENSING OF DIRECTORS [REPEALED]

21 NCAC 08K .0204-.0208. REPEALED

21 NCAC 08K .0301. REGISTERED LIMITED LIABILITY PARTNERSHIPS

SUBCHAPTER L. FORMS

21 NCAC 08L .0101-.0103. REPEALED

21 NCAC 08L .0104. FORM CPA‑3 [REPEALED]

21 NCAC 08L .0105-.0106. REPEALED

21 NCAC 08L .0107. FORM CPA‑6 [REPEALED]

21 NCAC 08L .0108. FORM CPA‑7 [REPEALED]

21 NCAC 08L .0109. FORM CPA‑8 [REPEALED]

21 NCAC 08L .0110-.0118. REPEALED

21 NCAC 08L .0119. FORM CPA‑18 [REPEALED]

21 NCAC 08L .0120-.0125. REPEALED

SUBCHAPTER M. STATE QUALITY REVIEW PROGRAM

21 NCAC 08M .0101-.0104. REPEALED

21 NCAC 08M .0105. PEER REVIEW REQUIREMENTS

21 NCAC 08M .0106. COMPLIANCE

21 NCAC 08M .0107. ETHICAL DUTIES OF REVIEWER

21 NCAC 08M .0201-.0202. REPEALED

21 NCAC 08M .0203. RESERVED FOR FUTURE CODIFICATION

21 NCAC 08M .0204. CERTAIN OFFICES EXCUSED [REPEALED]

21 NCAC 08M .0205. RESERVED FOR FUTURE CODIFICATION

21 NCAC 08M .0206-.0207. REPEALED

21 NCAC 08M .0301-.0306. REPEALED

21 NCAC 08M .0401-.0403. REPEALED

SUBCHAPTER N. PROFESSIONAL ETHICS AND CONDUCT

21 NCAC 08N .0101. SCOPE OF THESE RULES

21 NCAC 08N .0102. APPLICABILITY AND ORGANIZATION OF RULES

21 NCAC 08N .0103. RESPONSIBILITY FOR COMPLIANCE BY OTHERS

21 NCAC 08N .0201. INTEGRITY

21 NCAC 08N .0202. DECEPTIVE CONDUCT PROHIBITED

21 NCAC 08N .0203. DISCREDITABLE CONDUCT PROHIBITED

21 NCAC 08N .0204. DISCIPLINE BY FEDERAL AND STATE AUTHORITIES

21 NCAC 08N .0205. CONFIDENTIALITY

21 NCAC 08N .0206. COOPERATION WITH BOARD INQUIRY

21 NCAC 08N .0207. VIOLATION OF TAX LAWS

21 NCAC 08N .0208. REPORTING CONVICTIONS, JUDGMENTS, AND DISCIPLINARY ACTIONS

21 NCAC 08N .0209. ACCOUNTING PRINCIPLES

21 NCAC 08N .0210. FORECASTS [REPEALED]

21 NCAC 08N .0211. RESPONSIBILITIES IN TAX PRACTICE

21 NCAC 08N .0212. COMPETENCE

21 NCAC 08N .0213. OTHER RULES

21 NCAC 08N .0214. OUTSOURCING TO THIRD-PARTY SERVICE PROVIDERS

21 NCAC 08N .0215. INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS

21 NCAC 08N .0301. PROFESSIONAL JUDGMENT

21 NCAC 08N .0302. FORMS OF PRACTICE

21 NCAC 08N .0303. OBJECTIVITY AND CONFLICTS OF INTEREST

21 NCAC 08N .0304. CONSULTING SERVICES STANDARDS

21 NCAC 08N .0305. RETENTION OF CLIENT RECORDS

21 NCAC 08N .0306. ADVERTISING OR OTHER FORMS OF SOLICITATION

21 NCAC 08N .0307. CPA FIRM NAMES

21 NCAC 08N .0308. VALUATION SERVICES STANDARDS

21 NCAC 08N .0401. PUBLIC RELIANCE

21 NCAC 08N .0402. INDEPENDENCE

21 NCAC 08N .0403. AUDITING STANDARDS

21 NCAC 08N .0404. ACCOUNTING AND REVIEW SERVICES STANDARDS

21 NCAC 08N .0405. GOVERNMENTAL ACCOUNTING STANDARDS

21 NCAC 08N .0406. ATTESTATION STANDARDS

21 NCAC 08N .0407. COMPETITIVE BIDDING

21 NCAC 08N .0408. PEER REVIEW STANDARDS

21 NCAC 08N .0409. GOVERNMENT AUDITING STANDARDS