North Carolina Administrative Code
Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS
Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS
Subchapter N - PROFESSIONAL ETHICS AND CONDUCT
Section .0100 - SCOPE AND APPLICABILITY
Section 08N .0102 - APPLICABILITY AND ORGANIZATION OF RULES

Universal Citation: 21 NC Admin Code 08N .0102
Current through Register Vol. 39, No. 6, September 16, 2024

These Rules are applicable to all certificate holders. Rules in Section .0200 of this Subchapter relate to CPAs whether or not employed in the public practice of accountancy. Rules in Section .0300 of this Subchapter pertain to CPAs using the CPA title in connection with providing products or services to clients. Rules in Section .0400 of this Subchapter pertain to CPAs whenever engaged in attest services.

Authority G.S. 55B-12; 57D-2-02; 93-12(9);
Eff. April 1, 1994;
Readopted Eff. February 1, 2016.

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