North Carolina Statutes

Chapter 93 Certified Public Accountants

  • § 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...
  • § 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...
  • § 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 admitting him to practice as a certified public accountant to...
  • § 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,...
  • § 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, symbols...
  • § 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 a...
  • § 93-7   Repealed by Session Laws 1993, c. 518, s. 5
  • § 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, except...
  • § 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, or...
  • § 93-10   Persons certified in other states
    An individual whose principal place of business is outside this State may be granted the privilege to perform or offer to perform services in this...
  • § 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 in...
  • § 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 of...
  • § 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 requirement...
  • § 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, inquiry,...
  • § 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, s....