21 N.C. Admin. Code 8N.0214

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

Section 08N .0214 - OUTSOURCING TO THIRD-PARTY PROVIDERS

(a) A CPA shall provide a written disclosure in advance of the outsourcing to the client that he or she is using a third-party provider to assist the CPA in providing any professional services to the client.

(b) A CPA outsourcing professional services to a third-party provider shall be responsible for ensuring a third-party provider is in compliance with all rules of Professional of Conduct and Ethics in this Subchapter.

21 N.C. Admin. Code 08N .0214

Authority G.S. 55B-12; 57D-2-02; 93-12(9);
Eff. January 1, 2006;
Amended Eff. July 1, 2010;
Readopted Eff. February 1, 2016.

Authority G.S. 55B-12; 57C-2-01; 93-12(9);
Eff. January 1, 2006;
Amended Eff. July 1, 2010.

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