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 .0214 - OUTSOURCING TO THIRD-PARTY PROVIDERS
Universal Citation: 21 NC Admin Code 08N .0214
Current through Register Vol. 39, No. 6, September 16, 2024
(a) A CPA shall provide a written disclosure in advance of the outsourcing to the client that he or she is using a third-party provider to assist the CPA in providing any professional services to the client.
(b) A CPA outsourcing professional services to a third-party provider shall be responsible for ensuring a third-party provider is in compliance with all rules of Professional of Conduct and Ethics in this Subchapter.
Authority
G.S.
55B-12;
57D-2-02;
93-12(9);
Eff. January 1, 2006;
Amended Eff. July 1, 2010;
Readopted Eff. February 1, 2016.
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