North Carolina Administrative Code
Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS
Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS
Subchapter N - PROFESSIONAL ETHICS AND CONDUCT
Section .0300 - RULES APPLICABLE TO ALL CPAS WHO USE THE CPA TITLE IN OFFERING OR RENDERING PRODUCTS OR SERVICES TO CLIENTS
Section 08N .0308 - VALUATION SERVICES STANDARDS
Current through Register Vol. 39, No. 6, September 16, 2024
(a) Standards for Valuation Services. A CPA shall not render valuation services of a business, a business ownership interest, security, or intangible asset unless the CPA has complied with the Statements on Standards for Valuation Services.
(b) Statements on
Standards for Valuation Services. The Statements on Standards for Valuation
Services, including the definition of such services, issued by the AICPA are
incorporated by reference, including subsequent amendments and editions. This
document may be accessed at
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.
