21 N.C. Admin. Code 8N.0102

Current through Register Vol. 39, No. 9, November 1, 2024

Section 08N .0102 - APPLICABILITY AND ORGANIZATION OF RULES

These Rules are applicable to all certificate holders. Rules in Section .0200 of this Subchapter relate to CPAs whether or not employed in the public practice of accountancy. Rules in Section .0300 of this Subchapter pertain to CPAs using the CPA title in connection with providing products or services to clients. Rules in Section .0400 of this Subchapter pertain to CPAs whenever engaged in attest services.

21 N.C. Admin. Code 08N .0102

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.