21 N.C. Admin. Code 8H.0101

Current through Register Vol. 39, No. 8, October 15, 2024

Section 08H .0101 - RECIPROCAL CERTIFICATES

(a) Unless utilizing a practice privilege per G.S. 93-10(a), a person having a CPA certificate from another jurisdiction who desires to utilize the CPA title in this State or offer or render professional services as a CPA to his or her employer or a client in this State shall obtain a reciprocal North Carolina CPA certificate.

(b) The fee for a reciprocal certificate shall be the maximum amount allowed by G.S. 93-12(7a).

(c) An applicant for a reciprocal certificate shall meet the following requirements:

(1) The applicant has the legal authority to use the CPA title and to practice public accountancy in a United States jurisdiction; and

(2) The applicant has received a passing score on each section of the Uniform CPA Examination.

21 N.C. Admin. Code 08H .0101

Authority G.S. 93-12(6); 93-12(7a);
Eff. February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. February 1, 2011; January 1, 2006; April 1, 2003; April 1, 1999; August 1, 1998; September 1, 1992; March 1, 1990; May 1, 1989; June 1, 1988;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. October 28, 2014.

Authority G.S. 93-12(6); 93-12(7a);
Eff. February 1, 1976;
Readopted Eff. September 26, 1977;
Amended Eff. February 1, 2011; January 1, 2006; April 1, 2003; April 1, 1999; August 1, 1998; September 1, 1992; March 1, 1990; May 1, 1989; June 1, 1988.
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. October 28, 2014

Amended by North Carolina Register Volume 38, Issue 07, October 2, 2023 effective 9/1/2023.