21 NCAC 08N .0401. PUBLIC RELIANCE  


Latest version.
  • The rules in this Section apply to any CPA who engages in the attest or assurance services as defined in 21 NCAC 08A .0301(b). CPAs who engage in such services are also subject to the Peer Review requirements of Subchapter 08M.

     

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

Eff. April 1, 1994;

Amended Eff. January 1, 2006.