North Carolina Administrative Code
Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS
Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS
Subchapter N - PROFESSIONAL ETHICS AND CONDUCT
Section .0400 - RULES APPLICABLE TO CPAS PERFORMING ATTEST SERVICES
Section 08N .0404 - ACCOUNTING AND REVIEW SERVICES STANDARDS
Current through Register Vol. 39, No. 6, September 16, 2024
(a) Standards for Accounting and Review Services. A CPA shall not render accounting and review services unless the CPA has complied with the standards for accounting and review services.
(b)
Statements on Standards for Accounting and Review Services. The Statements on
Standards for Accounting and Review Services issued by the AICPA are
incorporated by reference, including subsequent amendments and editions, and
shall be considered as the standards for accounting and review services for the
purposes of Paragraph (a) of this Rule. This document may be accessed at
Authority
G.S.
55B-12;
57D-2-02;
93-12(9);
Eff. April 1, 1994;
Amended Eff. July 1, 2010; February 1,
2006;
Readopted Eff. February 1,
2016.
