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 .0405 - GOVERNMENTAL ACCOUNTING STANDARDS
Current through Register Vol. 39, No. 6, September 16, 2024
(a) Standards for Governmental Accounting. A CPA shall not permit the CPA's name to be associated with governmental financial statements for a client unless the CPA has complied with the standards for governmental accounting.
(b) Statements on Governmental Accounting and
Financial Reporting Services. The Statements on Governmental Accounting and
Financial Reporting Services issued by the GASB are incorporated by reference,
including subsequent amendments and editions, and shall be considered as the
standards for governmental accounting 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, 1999;
Amended Eff. July 1, 2010; February 1,
2006;
Readopted Eff. February 1,
2016.
