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

(a)  A CPA shall provide a written disclosure to the client that he or she is using a third-party provider to assist the CPA in providing any professional services to the client.

(b)  A CPA shall provide annual disclosure in a written statement of the services to be rendered by the third-party provider as well as the third-party provider's name, address, and phone number.  The written statement shall be dated, signed by both the CPA and client in advance of the outsourcing, and a copy provided to the client.

(c)  A CPA outsourcing professional services to a third-party provider is responsible for ensuring a third-party provider is in compliance with all rules of Professional of Conduct and Ethics in 21 NCAC 08N.

 

History Note:        Authority G.S. 55B-12; 57C-2-01; 93-12(9);

Eff. January 1, 2006;

Amended Eff. July 1, 2010.