§ 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 […]
§ 93-2 – Qualifications.
93-2. Qualifications. Any person who is a citizen of the United States, has declared the intention of becoming a citizen, is a resident alien, or is a citizen of a foreign jurisdiction which extends to citizens of this State like or similar privileges to be examined or certified, and who is over 18 years of […]
§ 93-3 – Unlawful use of title "certified public accountant" by individual.
93-3. Unlawful use of title "certified public accountant" by individual. It shall be unlawful for any person who has not received a certificate of qualification or not been granted a practice privilege under G.S. 93-10 admitting the person to practice as a certified public accountant to assume or use such a title, or to use […]
§ 93-4 – Use of title by firm.
93-4. Use of title by firm. It shall be unlawful for any firm, copartnership, or association to assume or use the title of certified public accountant, or to use any words, letters, abbreviations, symbols or other means of identification to indicate that the members of such firm, copartnership or association have been admitted to practice […]