North Carolina Administrative Code
Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS
Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS
Subchapter G - CONTINUING PROFESSIONAL EDUCATION (CPE)
Section .0400 - CPE REQUIREMENTS
Section 08G .0406 - COMPLIANCE WITH CPE REQUIREMENTS
Universal Citation: 21 NC Admin Code 08G .0406
Current through Register Vol. 39, No. 6, September 16, 2024
(a) All active CPAs shall file a reporting of CPE minutes by the July 1 renewal date of each year. The Board may audit information submitted by licensees who apply for a renewal license.
(b) If a CPA fails to complete the CPE requirements prior to the end of the previous calendar year but the CPA has completed them by June 30, the Board may:
(1) issue a letter of warning for the first
such failure within a five-calendar year period; and
(2) deny the renewal of the CPA's certificate
for a period of not less than 30 days and until the CPA meets the reinstatement
requirements set forth in
21 NCAC
08J .0106 for the second such failure within
a five-calendar year period.
Authority
G.S.
93-12(8b);
93-12(9)(e);
Eff. May 1, 1981;
Amended Eff. January 1, 2007; January 1, 2004;
April 1, 1994; March 1, 1990; May 1, 1989; October 1, 1988;
Readopted Eff. February 1, 2016;
Amended Eff. January 1,
2020.
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