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North Carolina Administrative Code (Last Updated: November 13, 2014) |
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TITLE 21. OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS |
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CHAPTER 08. CERTIFIED PUBLIC ACCOUNTANT EXAMINERS |
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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 FORECASTS [REPEALED] |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 |