21 N.C. Admin. Code 8N.0212

Current through Register Vol. 39, No. 12, December 1, 2024

Section 08N .0212 - COMPETENCE

A CPA shall perform professional services competently and shall:

(1) undertake only those engagements that the CPA or CPA's firm can expect to complete with professional competence;

(2) exercise due professional care in the performance of an engagement;

(3) adequately plan and supervise an engagement; and

(4) obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to an engagement.

21 N.C. Admin. Code 08N .0212

Authority G.S. 55B-12; 57D-2-02; 93-12(9);
Eff. April 1, 1994;
Readopted Eff. February 1, 2016.

Authority G.S. 55B-12; 57C-2-01; 93-12(9);
Eff. April 1, 1994.

Amended by North Carolina Register Volume 30, Issue 17, March 1, 2016 effective 2/1/2016.