§ 93-9 – Assistants need not be certified.
93-9. Assistants need not be certified. Nothing contained in this Chapter shall be construed to prohibit the employment by a certified public accountant or by any person, firm, copartnership, association, or corporation permitted to engage in the practice of public accounting in the State of North Carolina, of persons who have not received certificates of […]
§ 93-10 – Practice privileges.
93-10. Practice privileges. (a) An individual whose principal place of business is outside this State is granted the privilege to perform or offer to perform services, whether in person or by mail, telephone, or electronic means, in this State as a certified public accountant without notice to the Board, the submission of any other documentation, […]
§ 93-11 – Not applicable to officers of State, county or municipality.
93-11. Not applicable to officers of State, county or municipality. Nothing herein contained shall be construed to restrict or limit the power or authority of any State, county or municipal officer or appointee engaged in or upon the examination of the accounts of any public officer, his employees or appointees. (1925, c. 261, s. 12.)
§ 93-12 – Board of Certified Public Accountant Examiners.
93-12. Board of Certified Public Accountant Examiners. The name of the State Board of Accountancy is hereby changed to State Board of Certified Public Accountant Examiners and said name State Board of Certified Public Accountant Examiners is hereby substituted for the name State Board of Accountancy wherever the latter name appears or is used in […]
§ 93-12.1 – Effect of new requirements.
93-12.1. Effect of new requirements. Any person who applies to the Board of Certified Public Accountant Examiners before July 1, 1983, to take the examination, who meets the educational requirement as it existed prior to June 4, 1979, and complies with any of the experience requirements of this Chapter shall be deemed to have met […]
§ 93-12.2 – Board records are confidential.
93-12.2. Board records are confidential. Records, papers, and other documents containing information collected or compiled by the Board, its members, or employees, as a result of a complaint, investigation, inquiry, or interview in connection with an application for examination, certification, or registration, or in connection with a certificate holder’s professional ethics and conduct, shall not […]
§ 93-13 – Violation of Chapter; penalty.
93-13. Violation of Chapter; penalty. A violation of G.S. 93-3, 93-4, 93-5, 93-6, or 93-8 shall be a Class 1 misdemeanor. (1925, c. 261, s. 11; 1983, c. 185, s. 12; 1993, c. 539, s. 656; 1994, Ex. Sess., c. 24, s. 14(c); 2007-83, s. 1.)
§ 93-6 – Practice as accountants permitted; use of misleading titles prohibited.
93-6. Practice as accountants permitted; use of misleading titles prohibited. It shall be unlawful for any person to engage in the public practice of accountancy in this State who is not a holder of a certificate as a certified public accountant issued by the Board, unless such person uses the term "accountant" and only the […]
§ 93-8 – Public practice of accounting by corporations prohibited.
93-8. Public practice of accounting by corporations prohibited. It shall be unlawful for any certified public accountant to engage in the public practice of accountancy in this State through any corporate form, except as provided in General Statutes Chapter 55B. (1925, c. 261, s. 6; 1951, c. 844, s. 3; 1969, c. 718, s. 17; […]
§ 93-1 – Definitions; practice of law.
93-1. Definitions; practice of law. (a) Definitions. – As used in this Chapter certain terms are defined as follows: (1) An "accountant" is a person engaged in the public practice of accountancy who is not a certified public accountant as defined in this Chapter. (2) "Board" means the Board of Certified Public Accountant Examiners as […]