North Carolina Administrative Code

21 NCAC 07C .0305 TRAINEE At least one licensed salesperson must be present at the time that any pre-need property is sold and that any trainee, when accompanied by a licensed salesperson, is not required to be licensed. History Note: Authority G.S. 65-49; Eff. February 1, 1976; …

21 NCAC 07C .0306 REFUND If a licensed salesperson terminates his employment with a cemetery, no refund shall be allowed. If a sales license applicant terminates employment with a cemetery after offering to make or making a preneed sale but before receiving a license, no refund w…

21 NCAC 07C .0307 RENEWAL Before July 1 of the license expiration year, each licensed salesperson shall pay a license renewal fee of fifty dollars ($50.00) per license for a two-year renewal. Any individual preneed salesperson that does not renew the license by January 1 after it…

21 NCAC 07C .0308 CONTRACT IDENTIFICATION Each contract for the sale of interment rights, merchandise and services shall contain the name and license number of the salesperson witnessing the signature of the purchaser on the contract. History Note: Authority G.S. 65-49; 65-58; Ef…

SUBCHAPTER 07D - TRUST FUNDS SECTION .0100 - MAINTENANCE AND CARE FUNDS (PERPETUAL CARE FUNDS) 21 NCAC 07D .0101 REPORT (a) Each licensed cemetery shall make a report of deposits to the perpetual care fund by the last day of each month. (b) The report of deposits shall be made on…

21 NCAC 07D .0102 LOCATION OF FUND No person will be allowed to withdraw or transfer all or any portion of the corpus of the care and maintenance trust funds of any cemetery to any depository outside the State of North Carolina. Also the Commission will not approve the creation o…

21 NCAC 07D .0103 TRANSFER OF FUNDS Any cemetery which desires to transfer their trust agreement must provide: (1) copy of new proposed perpetual care trust fund agreement, (2) a financial statement of the depository where the funds will be held, and (3) as much information as po…

21 NCAC 07D .0104 FINE FOR LATE DEPOSITS Any fine levied under G.S. 65-64(a) shall be one dollar ($1.00) a day for each grave space, niche, and mausoleum crypt a deposit is delinquent on subject to a maximum fine of one hundred per cent of the amount that was or is late to the ca…

21 NCAC 07D .0105 DEPOSIT FOR MULTIPLE BURIALS Each interment, entombment or inurnment right shall require a deposit to the care and maintenance trust fund. History Note: Authority G.S. 65-49; 65-63; Eff. September 1, 1983; Amended Eff. June 1, 2014; Pursuant to G.S. 150B-21.3A, …

21 NCAC 07D .0106 CONTRACT DISCLAIMER Each contract for the sale of a grave space, mausoleum niche or crypt shall state that the amount deposited in a perpetual care trust fund from the proceeds of the sale are for the perpetual care of the grave space, mausoleum niche or crypt o…

21 NCAC 07D .0107 EXCESS FUNDS If a cemetery collects Care and Maintenance Trust Funds in excess of the mandatory trust fund amount, the excess must be deposited into the trust fund by the last day of the following month. Excess funds may not be withdrawn from the trust fund or u…

21 NCAC 07D .0108 WITHDRAWALS FROM PERPETUAL CARE TRUST FUNDS (a) For purposes of this Rule, the following definitions shall apply: (1) "corpus amount" means the sum of: (A) the amount of all deposits made to a trust fund at the inception of the trust fund; and (B) the aggregate …

SECTION .0200 - PRE-NEED CEMETERY MERCHANDISE: PRE-CONSTRUCTED MAUSOLEUMS AND BELOW GROUND CRYPTS TRUST FUNDS 21 NCAC 07D .0201 REPORT Each licensed cemetery shall make a report of deposits to the pre-need cemetery merchandise and pre-constructed mausoleum and below ground crypt …

21 NCAC 07D .0202 DELIVERY (a) The Commission shall not consider vaults and crypts delivered unless installed or stored on the cemetery premises or stored off premises by a supplier. (b) The Commission shall not consider markers, bases and vases delivered unless installed or stor…

21 NCAC 07D .0203 TRUST ACCOUNTS (a) Withdrawal requests made pursuant to G.S. 65-66(b)(4) shall be made no more than once per month. (b) The corporate trustee or financial institution shall make full disclosure of the amount in the trust account available to the Commission withi…

21 NCAC 07D .0204 EXCESS FUNDS History Note: Authority G.S. 65-49; Eff. June 23, 1980; Amended Eff. April 1, 1987; Repealed Eff. May 3, 1993.

CHAPTER 08 - BOARD OF CERTIFIED PUBLIC ACCOUNTANT EXAMINERS SUBCHAPTER 08A - DEPARTMENTAL RULES SECTION .0100 - ORGANIZATIONAL RULES 21 NCAC 08A .0101 FORMAL NAME The formal name for the agency is the State Board of Certified Public Accountant Examiners. The informal and acceptab…

21 NCAC 08A .0102 ADDRESS AND PHONE NUMBER The Board's physical address is Suite 104, 1101 Oberlin Road, Raleigh, North Carolina 27605. The mailing address is Post Office Box 12827, Raleigh, North Carolina 27605-2827. The telephone number is (919) 733-4222. History Note: Authorit…

21 NCAC 08A .0103 OFFICE HOURS The office hours are 8:00 a.m. to 5:00 p.m., Monday through Friday. The office is closed on recognized state holidays. History Note: Authority G.S. 93-12(3); 150B-11(1); Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. May 1, 1…

21 NCAC 08A .0104 MAILING ADDRESS History Note: Authority G.S. 150B-11(1); Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. April 1, 1982; Repealed Eff. October 1, 1984.

21 NCAC 08A .0105 PURPOSES AND RESPONSIBILITIES History Note: Authority G.S. 93-12; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. April 1, 1991; May 1, 1989; June 1, 1988; May 1, 1987; Repealed Eff. April 1, 1994.

section .0200 - BOARD OF CERTIFIED PUBLIC ACCOUNTANT EXAMINERS 21 ncac 08a .0201 ELECTION OF OFFICERS The Board shall annually, prior to March 31 of each year, elect a President, Vice-President and Secretary-Treasurer. History Note: Authority G.S. 93-12; Eff. February 1, 1976; Re…

21 NCAC 08A .0202 MEETINGS OF THE BOARD History Note: Authority G.S. 93-12; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Repealed Eff. May 1, 1989.

21 NCAC 08A .0203 QUORUM Four members of the Board shall constitute a quorum to transact all business. History Note: Authority G.S. 93-12; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. October 1, 1984; August 24, 1981; Pursuant to G.S. 150B-21.3A, rule is…

SECTION .0300 - DEFINITIONS 21 NCAC 08A .0301 DEFINITIONS (a) The definitions set out in G.S. 93-1(a) apply when those defined terms are used in this Chapter. (b) In addition to the definitions set out in G.S. 93-1(a), the following definitions apply when these terms are used in …

21 NCAC 08A .0307 PUBLIC PRACTICE OF ACCOUNTANCY OR ACCOUNTING (a) A person is engaged in the "public practice of accountancy" who: (1) holds himself or herself out to the public as a certified public accountant or an accountant; and (2) in consideration of compensation received …

21 NCAC 08A .0308 HOLDING OUT TO THE PUBLIC (a) The phrase "holds himself out to the public as a certified public accountant," as used in defining "public practice of accountancy" in G.S. 93-1(a)(5) and in these rules, means any representation that a person holds a certificate of…

21 NCAC 08A .0309 CONCENTRATION IN ACCOUNTING (a) A concentration in accounting includes: (1) at least 30 semester hours, or the equivalent in quarter hours, of undergraduate accountancy courses that shall include no more than six semester hours of accounting principles and no mo…

21 NCAC 08A .0310 DIRECT SUPERVISION DEFINED "Direct supervision" means: (1) having jurisdiction and oversight authority over the process of planning, coordinating, guiding, inspecting, controlling, and evaluating on a continuing basis the activities and accomplishments of the em…

21 NCAC 08A .0311 EMPHASIS IN TAXATION OR ACCOUNTING History Note: Authority G.S. 93-12(5); Eff. March 1, 1990; Repealed Eff. January 1, 2006.

21 NCAC 08A .0312 RESERVED FOR FUTURE CODIFICATION

21 NCAC 08A .0313 RESERVED FOR FUTURE CODIFICATION

21 NCAC 08A .0314 RESERVED FOR FUTURE CODIFICATION

21 ncac 08a .0315 NEW CPA FIRM, ONGOING CPA FIRM History Note: Authority G.S. 93-1; 93-12(8c); Eff. April 1, 1991; Amended Eff. April 1, 1999; Repealed Eff. January 1, 2004.

SUBCHAPTER 08B - RULE-MAKING PROCEDURES SECTION .0100 - PETITIONS FOR RULE-MAKING 21 NCAC 08B .0101 PETITIONS Any person wishing to submit a petition requesting the adoption, amendment or repeal of a rule by the Board shall address a petition to the Board's Executive Director, as…

21 NCAC 08B .0102 CONTENTS OF PETITION FOR NEW RULE A petition requesting the adoption of a rule should contain the following information: (1) either a draft of the proposed rule or a summary of the contents of the proposed rule; (2) reason for the proposal; (3) effect of the new…

21 NCAC 08B .0103 AMENDMENT OR REPEAL History Note: Authority G.S. 93-12; 150B-11(1); 150B-16; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. October 1, 1984; April 1, 1982; Repealed Eff. July 1, 1987.

21 NCAC 08B .0104 CONTENTS OF PETITIONS FOR RULE AMENDMENT OR REPEAL A petition requesting the amendment or repeal of a rule should contain the following information: (1) rule affected; (2) reasons for change; (3) either a draft of the proposed amendment or a summary of the propo…

21 NCAC 08B .0105 GRANTING OR DENYING PETITIONS The Executive Director of the Board shall make a recommendation to a committee of the Board and the committee shall recommend to the full Board, based on a study of the facts stated in the petition, whether the public interest will …

21 NCAC 08B .0106 RECOMMENDATION History Note: Authority G.S. 93-12; 150B-11(1); 150B-16; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Repealed Eff. June 1, 1985.

21 NCAC 08B .0107 FINAL DECISION History Note: Authority G.S. 93-12; 150B-11(1); 150B-16; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. October 1, 1984; Repealed Eff. March 1, 1987.

SECTION .0200 - NOTICE 21 NCAC 08B .0201 NOTICE TO PARTIES History Note: Authority G.S. 93-12; 150B-12; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. June 1, 1985; Repealed Eff. March 1, 1987.

21 NCAC 08B .0202 MAILING LIST (a) Persons or agencies desiring to be placed on the mailing list for the Board's rule-making notices issued pursuant to G.S. 150B-21.2 may file a request in writing, furnishing their name and mailing address to the Executive Director of the Board, …

21 NCAC 08B .0304 ORAL PRESENTATION Upon receipt of a request to make an oral presentation at a rule-making hearing, the Executive Director will acknowledge receipt of the request and inform the person making the request of any limitations deemed necessary to achieve a full and e…

21 NCAC 08B .0305 WRITTEN STATEMENT History Note: Authority G.S. 93-12; 150B-11(1); 150B-12(e); 150B-16; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. October 1, 1984; April 1, 1982; Repealed Eff. March 1, 1987.

21 NCAC 08B .0306 ACKNOWLEDGEMENT History Note: Authority G.S. 93-12; 150B-11(1); 150B-16; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Repealed Eff. June 1, 1985.

21 NCAC 08B .0307 CONTROL OF RULE-MAKING HEARINGS (a) The presiding officer of a rule-making hearing shall have complete control of the proceedings including the following: (1) extension of any deadlines, (2) rescheduling a hearing time, as announced at the published hearing, and…

SECTION .0500 - DECLARATORY RULINGS 21 NCAC 08B .0501 REQUEST FOR DECLARATORY RULING Any person aggrieved, as defined in G.S. 150B-2(6), by a statute administered or rule promulgated by the Board may request a declaratory ruling as to how the statute or rule applies to a given fa…

21 NCAC 08B .0502 CONTENTS OF REQUEST All requests for a declaratory ruling must include the following information: (1) name and address of petitioner; (2) statute or rule to which the petition relates; (3) concise statement of the manner in which the petitioner is aggrieved, as …

21 NCAC 08B .0503 REFUSAL TO ISSUE DECLARATORY RULING Whenever the Board believes for good reason that issuing a declaratory ruling is undesirable, it may refuse to do so. The Board will notify the petitioner in writing of its reasons for refusing to issue a declaratory ruling. H…