If you have questions regarding the individual practice privilege, please contact Alice Grigsby or Buck Winslow.
Information regarding the practice privilege for CPA firms is available here. A foreign accountant must meet all requirements for certification in effect at the time of application. North Carolina and the Institute of Chartered Accountants of Ontario, Nova Scotia, Manitoba, New Brunswick, British Columbia, and Saskatchewan have established mutual findings of substantial equivalence, which allows for licensure between the jurisdictions.
Please review the Opinion Letter issued by the Department of Revenue for an explanation of the privilege license. Licensees The Licensing section of the Board is responsible for processing initial and renewal applications for CPA certification and initial and renewal CPA firm registration applications. It is unlawful for any person who has not received a certificate of qualification or not been granted a practice privilege under NCGS admitting the person to practice as a certified public accountant to assume or use such a title, or to use any words, letters, abbreviations, symbols or other means of identification to indicate that the person using same has been admitted to practice as a certified public accountant [ NCGS ].
It is unlawful for any firm, copartnership, or association to assume or use the title of certified public accountant, or to use any words, letters, abbreviations, symbols or other means of identification to indicate that the members of such firm, copartnership, or association have been admitted to practice as certified public accountants, unless each of the members of such firm, copartnership or association first shall have received a certificate of qualification from the State Board of Certified Public Accountant Examiners or been granted a practice privilege admitting each member of the firm, copartnership, or association to practice as a certified public accountant; provided, however, that the Board may exempt those persons who do not actually practice in or reside in the State of North Carolina from registering and receiving a certificate of qualification under this section [ NCGS ].
It is unlawful for any corporation to assume or use the title of certified public accountant, or to use any words, letters, abbreviations, symbols or other means of identification to indicate that such corporation has received a certificate of qualification from the State Board of Certified Public Accountant Examiners admitting it to practice as a certified public accountant [ NCGS ]. Change of Address Without a valid home and business address including telephone number, fax number, and email address on file for each certificate holder or CPA firm, the Board cannot disseminate vital information to its licensees.
Probation — a person who possesses a North Carolina certificate of qualification under conditions imposed by the Board. Revoked — a person whose North Carolina certificate of qualification has been permanently removed or for a specific time under a discipline imposed by the Board.
Surrendered — a person whose North Carolina certificate of qualification has been surrendered for a period of time under a Consent Order with the Board. Suspended — a person whose North Carolina certificate of qualification has been revoked for a specific period of time under conditions imposed by 21 NCAC 08J.
Voluntary Surrender — a person whose North Carolina certificate of qualification has been voluntarily surrendered by a Consent Order with the Board. Your name. Your email. Your message optional. Message optional. Contact Us About Us Careers. Home Getting a License. What is a CPA? A CPA is a certified public accountant who is licensed by a state board of accountancy. Experience affidavits for part-time work less than 30 hours each week must contain a record of the actual part-time hours the applicant performed accounting services only for each week of part-time employment.
Actual part-time hours do not include hours paid for sick leave, vacation leave, attending CPE courses, or other time not spent directly performing accounting services. The applicant for certification licensure must submit to the Board experience affidavits from all of the relevant employers. Within one year prior to applying for certification, all certificate license applicants must complete an eight-hour course on the North Carolina Accountancy Statutes and Rules, including the Rules of Professional Ethics and Conduct.
The Board suggests that applicants meet the requirement within the last few months prior to applying for a certificate license. Individuals applying for original North Carolina certification licensure must submit the entire Original NC CPA License Application package including the application form; three 3 certificates of good moral character; the appropriate experience affidavits s ; proof of completion of the accountancy law course; a photo that meets US passport standards; and payment by check or credit card.
The Board may issue a reciprocal CPA certificate license to a CPA licensed to practice public accounting by another jurisdiction who resides in North Carolina or whose principal place of business is in North Carolina and who meets the statutory requirements for certification licensure.
If an individual receives a reciprocal certificate licensure for North Carolina, he or she is not required to maintain his or her out-of-state license, however, he or she may choose to remain active in another jurisdiction.
The applicant must provide evidence of his or her grades on the Exam through an affidavit signed by an official of the CPA licensing board in the jurisdiction where those grades were earned.
The Board staff automatically issues a temporary permit to practice to all reciprocal certificate license applicants upon receipt of the reciprocal license application and fee. The Board grants temporary permits to practice only to applicants for reciprocal certificates licenses pending their qualification under 21 NCAC 08H. If you have questions regarding reciprocal certificates licenses or temporary permits to practice, please contact Alice Grigsby. Chapter , Article 8 addresses the practice of employers misclassifying workers as independent contractors instead of employees.
NC Gen Stat. The applicant must certify that he or she has read and understands the public notice statement.
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