North Carolina General Statutes Chapter 93 Certified Public Accountants

• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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....
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 93-5.   Use of title by corporation
  It shall be unlawful for any corporation to assume or use the title of certified public accountant, or to use any words, letters, abbreviations,...
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 93-7.   Repealed by Session Laws 1993, c. 518, s. 5
• N.C. Gen. Stat. § 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,...
• N.C. Gen. Stat. § 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,...
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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,...
• N.C. Gen. Stat. § 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,...

Last modified: March 23, 2014