North Carolina Administrative Code
Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS
Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS
Subchapter A - DEPARTMENTAL RULES
Section .0300 - DEFINITIONS
Section 08A .0307 - PUBLIC PRACTICE OF ACCOUNTANCY OR ACCOUNTING
Universal Citation: 21 NC Admin Code 08A .0307
Current through Register Vol. 39, No. 6, September 16, 2024
(a) A person is engaged in the "public practice of accountancy" who:
(1) holds himself or herself out to the
public as a certified public accountant or an accountant; and
(2) in consideration of compensation received
or to be received, offers to perform or does perform for other persons services
that involve:
(A) preparing, auditing, or
verifying financial transactions, books, accounts, or records;
(B) preparing, verifying or certifying
financial, accounting, and related statements intended for publication,
including preparing tax returns;
(C) rendering professional services or
assistance in or about any and all matters of principle or detail relating to
accounting procedure and systems; or
(D) recording, presenting or certifying, and
interpreting such service (including tax, consulting or management advisory
services) through statements and reports.
(b) Services, as described in Subparagraph (a)(2) of this Rule, may be performed on a full-time, part-time or temporary basis in the various accounting fields, including public accounting, governmental or other not-for-profit accounting, industrial, commercial or financial accounting, taxation and tax-related matters, or accounting education.
Authority
G.S.
93-1;
93-12;
Eff. October 1,
1984;
Amended Eff. April 1, 1994; March 1, 1990;
Readopted Eff. February 1, 2016.
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