North Carolina Administrative Code
Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS
Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS
Subchapter K - PROFESSIONAL CORPORATIONS AND PROFESSIONAL LIMITED LIABILITY COMPANIES
Section .0200 - PRACTICE PROCEDURES OF PROFESSIONAL CORPORATIONS AND PROFESSIONAL LIMITED LIABILITY COMPANIES
Section 08K .0201 - CORPORATE AND PROFESSIONAL LIMITED LIABILITY COMPANY NAMES
Current through Register Vol. 39, No. 6, September 16, 2024
(a) The corporate name of a professional corporation registered under these Rules shall contain the wording "corporation," "incorporated," "limited," "company," "professional corporation," or "professional association," or an abbreviation of one of the foregoing: "Corp.," "Inc.," "Ltd.," "Co.," "P.C.," or "P.A."
(b) The corporate name of a professional limited liability company registered under these Rules shall contain the wording "professional limited liability company," "professional ltd. liability co.," "professional limited liability co.," or "professional ltd. liability company," or an abbreviation of one of the foregoing: "P.L.L.C." or "PLLC."
(c) The use of "CPA" or "Certified Public Accountant(s)" in the corporate name is encouraged, but not required. Any name shall also meet the requirements in 21 NCAC 08N .0302 and 08N .0307.
Authority
G.S.
55B-5;
55B-12;
57C-1;
57C-2;
Eff. February
1, 1976;
Readopted Eff. September 26, 1977;
Amended
Eff. April 1, 1994; May 1, 1989; December 1, 1988; April 1, 1988;
Pursuant to
G.S.
150B-21.3A, rule is necessary without
substantive public interest Eff. October 28,
2014.
