North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 21. OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS |
CHAPTER 08. CERTIFIED PUBLIC ACCOUNTANT EXAMINERS |
SUBCHAPTER N. PROFESSIONAL ETHICS AND CONDUCT |
21 NCAC 08N .0401. PUBLIC RELIANCE
Latest version.
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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.