Rules Effective February
On October 22, 2015, the North Car¬
olina State Board of CPA Examiners
conducted a rule-making hearing to:
• adopt the rules cited as
21 NO AC 08N .0301 and
.0410;
• readopt with substantive
changes the rules cited as 21
NCAC 08A .0301; 08F .0103;
08 M .0106; 08N .0208, .0209,
.0211, .0214, 0215, .0302,
.0304, .0307, .0308, .0401,
.0403, .0404, 0405 .0406,
.0409, and
• readopt without substantive
changes the rules cited as
21 NCAC 08A .0307
.0308, .0309; 08B .0508;
08F.0105, .0111,. 0302, .0401,
.0410, .0502; 08G .0401,
.0403, .0404, .0406, .0410;
08 1 .0104; 08J .0101, .0105,
.0107, .0111; 08M .0105;
08 N .0101, .0102, .0103,
.0201, .0202, .0203, .0204,
.0205, .0206, .0207, .0212,
.0213, .0301, .0303, .0305,
.0306, .0402, and .0408.
On January 21, 2016, the Rules
Review Commission (RRC) of the
North Carolina Office of Administra¬
tive Hearings (OAH) approved the
changes with an effective date of
February 1, 2016.
1, 2016
A document showing the changes
made to the rules is available on the
Board’s website, www.nccpaboard
.gov, in the “How Do I?” section.
The changes to the rules will be in¬
corporated into the rules portion of
the Board’s website when the official
text is received from the OAH.
If you have questions about the
rules or the ruie-making process,
please contact the Board’s Executive
Director, Robert N. Brooks, by email
at rbrooks@nccpaboard.gov.
Don’t Be That CPA Firm
This is the second in a series of
occasional articles intended to
highlight problem areas for CPAs
and CPA firms as noted by Board
staff over the years.
Charles’ CPA firm, located in another
jurisdiction, was engaged to perform
an audit for a client in North Caroli¬
na.
The firm performed the audit and
the audit report was issued to the cli¬
ent in North Carolina.
CPA firms without an office in North
Carolina are required to submit a No¬
tification of Intent to Practice prior to
offering to perform, performing, or
issuing an audit to a client in North
Carolina.
The purpose of the one page notifi¬
cation without a fee is to ensure that
a CPA firm serving North Carolina
clients is, in fact, a CPA firm and that
the firm is enrolled in the AICPA Peer
Review Program.
A CPA firm that does not provide
the required Notification of Intent to
Practice may be subject to discipline
by the Board.
If Charles' CPA firm had used
the website, CPAmobility.org, the
firm would have known about the
Notification of Intent to Practice and
would not have been disciplined by
the Board.
CPAmobility.org is a collaboration
between NASBA and the AICPA that
allows CPAs and CPA firms to deter¬
mine where a CPA or a CPA firm can
practice, and what they need to do
to comply with another jurisdiction’s
requirements.
For your convenience, a link to
CPAmobility.org is provided on the
home page of the Board’s website.
In This Issue
Disciplinary Actions . 2
Board Meetings . 4
Reclassifications . 7
Inactive Status . 9
Tax-Related Identity Theft . 9
Certificates Issued . 11
North Carolina State Board of Certified Public Accountant Examiners
