21 N.C. Admin. Code 8N.0404

Current through Register Vol. 39, No. 13, January 2, 2025

Section 08N .0404 - ACCOUNTING AND REVIEW SERVICES STANDARDS

(a) Standards for Accounting and Review Services. A CPA shall not render accounting and review services unless the CPA has complied with the standards for accounting and review services.

(b) Statements on Standards for Accounting and Review Services. The Statements on Standards for Accounting and Review Services issued by the AICPA are incorporated by reference, including subsequent amendments and editions, and shall be considered as the standards for accounting and review services for the purposes of Paragraph (a) of this Rule. This document may be accessed at https://us.aicpa.org/research/standards/compilationreview.html at no cost.

21 N.C. Admin. Code 08N .0404

Authority G.S. 55B-12; 57D-2-02; 93-12(9);
Eff. April 1, 1994;
Amended Eff. July 1, 2010; February 1, 2006;
Readopted Eff. February 1, 2016.

Authority G.S. 55B-12; 57D-2-02; 93-12(9);
Eff. April 1, 1994;
Amended Eff. July 1, 2010; February 1, 2006.

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

Amended by North Carolina Register Volume 38, Issue 07, October 2, 2023 effective 9/1/2023.