North Carolina Administrative Code
Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS
Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS
Subchapter N - PROFESSIONAL ETHICS AND CONDUCT
Section .0200 - RULES APPLICABLE TO ALL CPAS
Section 08N .0212 - COMPETENCE
Universal Citation: 21 NC Admin Code 08N .0212
Current through Register Vol. 39, No. 6, September 16, 2024
A CPA shall perform professional services competently and shall:
(1) undertake only those engagements that the CPA or CPA's firm can expect to complete with professional competence;
(2) exercise due professional care in the performance of an engagement;
(3) adequately plan and supervise an engagement; and
(4) obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to an engagement.
Authority
G.S.
55B-12;
57D-2-02;
93-12(9);
Eff. April 1, 1994;
Readopted Eff. February 1,
2016.
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