21 N.C. Admin. Code 8N.0103

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

Section 08N .0103 - RESPONSIBILITY FOR COMPLIANCE BY OTHERS

A CPA and CPA firm shall be responsible for assuring compliance with the rules in this Subchapter by anyone who is the CPA's partner, fellow shareholder, member, officer, director, licensed employee, unlicensed employee or agent or unlicensed principal, or by anyone whom the CPA supervises. A CPA or CPA firm shall not permit others (including affiliated entities) to carry out on the CPA's behalf, with or without compensation, acts that if carried out by the CPA would be a violation of these Rules.

21 N.C. Admin. Code 08N .0103

Authority G.S. 55B-12; 57D-2-02; 93-12(9);
Eff. April 1, 1994;
Amended Eff. January 1, 2006;
Readopted Eff. February 1, 2016.

Authority G.S. 55B-12; 57C-2-01; 93-12(9);
Eff. April 1, 1994;
Amended Eff. January 1, 2006.

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