North Carolina Administrative Code

21 NCAC 08B .0507 CIRCUMSTANCES As a general rule the Board will issue a declaratory ruling except: (1) when the subject of a requested declaratory ruling is also the subject of a lawsuit pending in a court of this state or a federal court; (2) when the facts presented in the req…

21 NCAC 08B .0508 REQUESTS FOR INFORMAL OPINIONS Requests to Board employees or legal counsel, or requests to Board members not in accordance with Rule .0501 of this Section, for opinions concerning the application of the Board's rules or any statutes are discouraged. If ever an …

SECTION .0600 - FEES 21 NCAC 08B .0601 FEE SCHEDULE History Note: Authority G.S. 93-12; 150B-11(1); Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. October 1, 1984; Repealed Eff. June 1, 1985.

21 NCAC 08B .0602 AMOUNT History Note: Authority G.S. 93-12; 150B-11(1); Eff. February 1, 1976; Readopted Eff. September 26, 1977; Repealed Eff. October 1, 1984.

21 NCAC 08C .0103 ADDITIONAL INFORMATION ON NOTICES OF HEARINGS In addition to the items required by G.S. 150B-38 to be included in a notice of hearing for a contested case before the Board, such a notice shall include the following information: (1) the name, title, address and p…

21 NCAC 08C .0104 WRITTEN PETITION FOR INTERVENTION A person desiring to intervene in a contested case must file a written petition with the Board at its address set forth in 21 NCAC 8A .0102. A petition to intervene shall be filed in accordance with G.S. 1A-1, Rule 24. History N…

21 NCAC 08C .0105 NOTICE OF ALLOWANCE OR DENIAL OF PETITION TO INTERVENE (a) If a petition for intervention is one of right, or if a petition for permissive intervention is allowed by the Board, the Board will promptly send written notice of the intervention to all parties, inclu…

21 NCAC 08C .0106 RESERVED FOR FUTURE CODIFICATION

21 NCAC 08C .0107 DISQUALIFICATION OF BOARD MEMBER (a) A Board member shall be disqualified from participating in the hearing of any contested case or performing any duties related to a contested case if personal bias or other factors would keep the member from being able to part…

21 NCAC 08C .0108 AFFIDAVIT OF DISQUALIFICATION An affidavit of disqualification must state all the facts the affiant deems relevant to the disqualification of the Board member. History Note: Authority G.S. 93-12; 150B-40; Eff. May 1, 1989; Pursuant to G.S. 150B-21.3A, rule is ne…

21 NCAC 08C .0109 FILING AFFIDAVIT OF DISQUALIFICATION An affidavit of disqualification must be filed with the Board office before commencement of the hearing. However, it may be filed after the commencement of the hearing if it is filed within a reasonable time after the affiant…

21 NCAC 08C .0110 DETERMINATION OF DISQUALIFICATION (a) The members of the Board not challenged in an affidavit of disqualification shall determine whether the challenged Board member should be disqualified from participating in the hearing of a contested case. In making this det…

21 NCAC 08C .0111 NEW HEARING AFTER DISQUALIFICATION (a) Upon request of a party to a contested case, the Board will conduct a new hearing of the contested case if a Board member was disqualified after the beginning of the initial hearing and if either: (1) less than a majority o…

21 NCAC 08C .0112 RESERVED FOR FUTURE CODIFICATION

21 NCAC 08C .0113 RESERVED FOR FUTURE CODIFICATION

21 NCAC 08C .0114 PRE-HEARING CONFERENCE (a) The Board may itself conduct an informal pre-hearing conference for the purposes set forth in 21 NCAC 8C .0115 or it may designate a committee to conduct such a conference. The committee so designated may be composed entirely of staff …

21 NCAC 08C .0115 PURPOSES OF A PRE-HEARING CONFERENCE The purposes of a pre-hearing conference in a contested case are: (1) to determine the possibility of simplifying or eliminating the issues; (2) to facilitate the stipulation to facts or findings by the parties; (3) to identi…

21 NCAC 08C .0116 NOTICE OF PRE-HEARING CONFERENCE Notice of a pre-hearing conference in a contested case will be given in the notice of hearing for the case or, if the decision to hold a pre-hearing conference is made after the notice of hearing has been sent, in a subsequent no…

21 NCAC 08C .0117 RESERVED FOR FUTURE CODIFICATION

21 NCAC 08C .0118 CONTINUANCES A continuance of a pre-hearing conference will be granted to a party only under compelling circumstances, especially when a continuance has been previously requested by and granted to the party. Under no circumstances is the Board required to grant …

21 NCAC 08C .0119 RESERVED FOR FUTURE CODIFICATION

21 NCAC 08C .0120 RESERVED FOR FUTURE CODIFICATION

21 NCAC 08C .0121 SERVICE OF SUBPOENAS (a) Subpoenas shall be served as the officer issuing the subpoenas shall direct and as may be appropriate to the circumstances of the case. The Executive Director, Board counsel, or staff member designated by the Executive Director may serve…

21 NCAC 08C .0122 OBJECTIONS TO SUBPOENAS (a) A person who is subject to a subpoena or a party to the contested case may file an objection to the subpoena with the Board within ten days of the issuance of the subpoena. (b) An objection to a subpoena must include a concise but com…

21 NCAC 08C .0123 RESPONSES TO OBJECTIONS TO SUBPOENAS (a) The person requesting the subpoena may file a written response to the objection to the subpoena with the Board within ten days of service of the objection. (b) The person responding shall also serve a copy of the response…

21 NCAC 08C .0124 HEARINGS ON SUBPOENA CHALLENGES (a) After receipt of an objection to a subpoena, the Board shall schedule a public hearing on the objection within a reasonable time and shall issue a notice of hearing to the person requesting the subpoena and to the person objec…

21 NCAC 08C .0125 RECORDS OF CONTESTED CASES A copy of the record of a contested case proceeding may be obtained by requesting such in writing from the Board. History Note: Authority G.S. 93-12; 150B-42; Eff. May 1, 1989; Pursuant to G.S. 150B-21.3A, rule is necessary without sub…

21 NCAC 08C .0126 HEARING EXHIBITS (a) The Board staff shall serve upon the Respondent copies of documents it plans to offer as evidence at a contested case hearing at least 14 business days prior to the scheduled hearing. (b) Respondent shall likewise serve upon the Board staff …

21 NCAC 08C .0503 ADDITIONAL INFORMATION ON NOTICES AND HEARINGS History Note: Authority G.S. 93-12; 150B-38; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. June 1, 1985; October 1, 1984; Repealed Eff. May 1, 1989.

21 NCAC 08C .0504 WRITTEN ANSWERS TO NOTICE History Note: Authority G.S. 93-12; 150B-25; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. October 1, 1984; April 1, 1982; Repealed Eff. March 1, 1987.

21 NCAC 08C .0903 BIAS OF BOARD MEMBER History Note: Authority G.S. 93-12; 150B-25; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. June 1, 1985; Repealed Eff. May 1, 1989.

21 NCAC 08C .0904 BIAS CLAIMED BY PARTY History Note: Authority G.S. 93-12; 150B-25; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. October 1, 1984; Repealed Eff. March 1, 1987.

21 NCAC 08C .0909 DISQUALIFICATION OF ENTIRE BOARD History Note: Authority G.S. 93-12; 150B-25; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Repealed Eff. March 1, 1987.

21 NCAC 08C .0910 DETERMINATION TO CONTINUE History Note: Authority G.S. 93-12; 150B-40; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. April 1, 1987; Repealed Eff. May 1, 1989.

21 NCAC 08C .0911 RECORDS History Note: Authority G.S. 93-12; 150B-34; 150B-37; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Repealed Eff. March 1, 1987.

21 NCAC 08D .0103 CONTINUANCES History Note: Authority G.S. 93-12; 150B-11(1); 150B-38; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Repealed Eff. May 1, 1989.

SECTION .0200 - PRE-HEARING CONFERENCE 21 NCAC 08D .0201 DISCRETION TO HOLD CONFERENCE History Note: Authority G.S. 93-12; 150B-11(1); Eff. February 1, 1976; Readopted Eff. September 26, 1977; Repealed Eff. March 1, 1987.

21 NCAC 08D .0205 SIMPLIFICATION OF ISSUES History Note: Authority G.S. 93-12; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Repealed Eff. March 1, 1987.

21 NCAC 08D .0303 SERVICE OF SUBPOENAS History Note: Authority G.S. 93-12; 150B-39; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Repealed Eff. May 1, 1989.

21 NCAC 08D .0503 RULINGS ON DEPOSITIONS History Note: Authority G.S. 93-12; 150B-39; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Repealed Eff. May 1, 1989.

21 NCAC 08E .0103 EXCEPTIONS History Note: Authority G.S. 93-12; 150B-40; Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. March 1, 1987; October 1, 1984; April 1, 1982; Repealed Eff. May 1, 1989.

subchapter 08F - REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS section .0100 - GENERAL PROVISIONS 21 NCAC 08F .0101 TIME AND PLACE OF CPA EXAMINATIONS (a) The Board shall offer the CPA examination through the examination vendors(s), who have …

21 NCAC 08F .0102 TYPE OF CPA EXAMINATION The Uniform CPA Examination prepared by the AICPA shall be the CPA examination used by the Board. History Note: Authority G.S. 93-12(3); 93-12(4); Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. May 1, 1989; Pursuan…

21 NCAC 08F .0103 FILING OF EXAMINATION APPLICATIONS AND FEES (a) All applications for CPA examinations shall be filed with the Board and accompanied by the examination fee. The Board sets the fee for each examination at the amount that enables the Board to recover its actual cos…

21 NCAC 08F .0104 APPLICATIONS FOR RE-EXAMINATION History Note: Authority G.S. 93-12(3); Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. February 1, 1983; Repealed Eff. October 1, 1984.

21 NCAC 08F .0105 CONDITIONING REQUIREMENTS (a) Passing Grades. A candidate shall pass all sections of the examination with a grade of 75 or higher on each section. (b) Military Service. A candidate who is on active military service shall not have the time on active military serv…

21 NCAC 08F .0106 GRANTING EXAMINATION CREDIT FROM OTHER JURISDICTIONS (a) The Board may grant candidates credit for passing parts of the AICPA Uniform CPA Examination in another jurisdiction or territory of the United States. (b) To be considered for credit, the passing grades m…

21 NCAC 08F .0107 COMMUNICATION OF RESULTS OF CPA EXAMINATIONS (a) The Board shall communicate to candidates in writing the result achieved in each of their examinations. Grades awarded to candidates shall not be released to third parties except by written consent of the candidat…

21 NCAC 08F .0108 APPEARANCE BEFORE THE BOARD History Note: Authority G.S. 93-12(3); Eff. February 1, 1976; Readopted Eff. September 26, 1977; Repealed Eff. March 1, 1987.

21 NCAC 08F .0109 APPLICATIONS FOR CERTIFICATES History Note: Authority G.S. 93-12(5),(6),(7a); Eff. February 1, 1983; Amended Eff. May 1, 1984; August 1, 1983; Repealed Eff. October 1, 1984.