NC State Board of CPA Examiners’ Rules Effective February 1, 2016
On October 22, 2015, the North Carolina State Board of CPA Examiners conducted a rule-making hearing to:
- adopt the rules cited as 21 NCAC 08N .0301 and .0410;
- readopt with substantive changes the rules cited as 21 NCAC 08A .0301; 08F .0103; 08M .0106; 08N .0208, .0209, .0211, .0214, .0215, .0302, .0304, .0307, .0308, .0401, .0403-.0406, .0409, and
- readopt without substantive changes the rules cited as 21 NCAC 08A .0307-.0309; 08B .0508; 08F .0105, .0111, .0302, .0401, .0410, .0502; 08G .0401 .0403 .0404, .0406, .0410; 08I .0104; 08J .0101, .0105, .0107, .0111; 08M .0105; 08N .0101-.0103, .0201-.0207, .0212, .0213, .0301, .0303, .0305, .0306, .0402, and .0408.
The Rules Review Commission (RRC) of the North Carolina Office of Administrative Hearings (OAH) approved the rules on January 21, 2016, and set the effective date as February 1, 2016.
A document showing the changes made to the rules is available on the Board’s website. Deleted portions of a rule are identified by striking through [example] the affected text and added portions of a rule are identified by underlining [example] the text. In some cases, a highlight has been added to indicate changes made to the text after the rules were published in the North Carolina Register, Vol. 30-07.
The changes to the rules will be incorporated 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 rule-making process, please contact the Board’s Executive Director, Robert N. Brooks, by email at [email protected].