North Carolina Administrative Code

21 NCAC 08N .0209 ACCOUNTING PRINCIPLES (a) Generally Accepted Accounting Principles. A CPA shall not express an opinion that financial statements are presented in conformity with generally accepted accounting principles if such statements contain any departure from an accounting…

21 NCAC 08N .0210 FORECASTS History Note: Authority G.S. 55B-12; 57C-2-01; 93-12(9); Eff. April 1, 1994; Amended Eff. February 1, 2006; Repealed Eff. July 1, 2010.

21 NCAC 08n .0211 RESPONSIBILITIES IN TAX PRACTICE (a) Standards for Tax Services. A CPA shall not render services in the area of taxation unless the CPA has complied with both the Statements on Standards for Tax Services and the Treasury Department Circular 230 as defined in thi…

21 NCAC 08N .0212 COMPETENCE A CPA shall perform professional services competently and shall: (1) undertake only those engagements that the CPA or CPA's firm can expect to complete with professional competence; (2) exercise due professional care in the performance of an engagemen…

21 NCAC 08N .0213 OTHER RULES A CPA shall not willfully violate any other rule in this Chapter nor any other provision of the Accountancy Statutes, the Professional Corporation Act, the Partnership Act, or the North Carolina Limited Liability Company Act. History Note: Authority …

21 NCAC 08N .0214 OUTSOURCING TO THIRD-PARTY PROVIDERS (a) A CPA shall provide a written disclosure in advance of the outsourcing to the client that he or she is using a third-party provider to assist the CPA in providing any professional services to the client. (b) A CPA outsour…

21 NCAC 08N .0215 INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS (a) International Financial Accounting Standards. A CPA shall not express an opinion that financial statements are presented in accordance with international financial accounting standards if such statements contain a…

SECTION .0300 - RULES APPLICABLE TO ALL CPAs WHO USE THE CPA TITLE IN OFFERING OR RENDERING PRODUCTS OR SERVICES TO CLIENTS 21 NCAC 08N .0301 PROFESSIONAL JUDGMENT (a) Professional Judgment. A CPA shall not subordinate the CPA's professional judgment to non-CPAs. (b) Tax Practice…

21 NCAC 08N .0302 FORMS OF PRACTICE (a) Authorized Forms of Practice. A CPA who uses CPA in or with the name of the business or offers or renders audits, reviews, compilations, agreed-upon procedure or engagement services performed in accordance with the standards in 21 NCAC 08A …

21 NCAC 08N .0303 OBJECTIVITY AND CONFLICTS OF INTEREST (a) Personal Financial Interest in Advice. When offering or rendering accounting or related financial, tax, or management advice, a CPA shall be objective and shall not place the CPA's own financial interests nor the financi…

21 NCAC 08N .0304 CONSULTING SERVICES STANDARDS (a) Standards for Consulting Services. A CPA shall not render consulting services unless the CPA has complied with the Statements on Standards for Consulting Services. (b) Statements on Standards for Consulting Services. The Stateme…

21 NCAC 08N .0305 RETENTION OF CLIENT RECORDS (a) A CPA shall return client-provided records in the CPA's custody or control to the client at the client's request. Client-provided records are accounting or other records, including hardcopy and electronic reproductions of such rec…

21 NCAC 08N .0306 ADVERTISING OR OTHER FORMS OF SOLICITATION (a) Deceptive Advertising. A CPA shall not seek to obtain clients by advertising or using other forms of solicitation in a manner that is deceptive. (b) Specialty Designations. A CPA may advertise the nature of services…

21 NCAC 08N .0307 CPA FIRM NAMES (a) Registration of Firm Names. A business may not use a CPA firm name unless that name has been registered with the Board. (b) Misleading Names Prohibited. A CPA firm shall not trade upon the CPA title through use of any name that is misleading. …

21 NCAC 08N .0308 valuation services standards (a) Standards for Valuation Services. A CPA shall not render valuation services of a business, a business ownership interest, security, or intangible asset unless the CPA has complied with the Statements on Standards for Valuation Se…

21 NCAC 08N .0309 PERSONAL FINANCIAL PLANNING SERVICES (a) Statement on Standards on Personal Financial Planning Services. A CPA shall not render personal financial planning services unless the CPA has complied with the Statement on Standards on Personal Financial Planning Servic…

section.0400 - RULES APPLICABLE TO CPAs PERFORMING ATTEST SERVICES 21 nCAC 08N .0401 PUBLIC RELIANCE The rules in this Section apply to any CPA who engages in attest services as defined in 21 NCAC 08A .0301(b). History Note: Authority G.S. 55B-12; 57D-2-02; 93-12(9); Eff. April 1…

21 NCAC 08n .0402 INDEPENDENCE (a) A CPA, or the CPA's firm, who is performing an engagement in which the CPA, or the CPA's firm, will issue a report on financial statements of any client (other than a report in which lack of independence is disclosed) shall be independent with r…

21 NCAC 08N .0403 AUDITING STANDARDS (a) Standards for Auditing Services. A CPA shall not render auditing services unless the CPA has complied with the applicable generally accepted auditing standards. (b) Statements on Auditing Standards. The Statements on Auditing Standards iss…

21 NCAC 08N .0404 ACCOUNTING AND REVIEW SERVICES STANDARDS (a) Standards for Accounting and Review Services. A CPA shall not render accounting and review services unless the CPA has complied with the standards for accounting and review services. (b) Statements on Standards for Ac…

21 NCAC 08N .0405 GOVERNMENTAL ACCOUNTING STANDARDS (a) Standards for Governmental Accounting. A CPA shall not permit the CPA's name to be associated with governmental financial statements for a client unless the CPA has complied with the standards for governmental accounting. (b…

21 NCAC 08N .0406 ATTESTATION STANDARDS (a) Standards for Attestation Services. A CPA shall not render attestation services unless the CPA has complied with the applicable attestation standards. (b) Statements on Standards for Attestation Engagements. The Statements on Standards …

21 NCAC 08N .0407 COMPETITIVE BIDDING History Note: Authority G.S. 55B-12; 57C-2-01; 93-12(9); Eff. April 1, 1994; Pursuant to G.S. 150B-21.3A, rule expired on November 1, 2014.

21 NCAC 08N .0408 PEER REVIEW STANDARDS A CPA who is engaged to perform a peer review shall not violate the rules or standards as set in 21 NCAC 08M of the peer review program under which the review is made or the engagement contract connected with that peer review. History Note:…

21 NCAC 08N .0409 GOVERNMENT AUDITING STANDARDS (a) Standards for Government Audits. A CPA shall not render audit services to a government entity or entity that receives government awards and is required to receive an audit in accordance with Government Auditing Standards unless …

21 NCAC 08N .0410 INTERNATIONAL STANDARDS ON AUDITING (a) International Standards on Auditing. A CPA shall not render auditing services that report to comply with international standards unless the CPA has complied with the applicable international standards on auditing. (b) Stat…

21 NCAC 08N .0411 Audits subject to the single audit act A CPA rendering audit services to a state or local government entity, non-profit organization, or other entity that is subject to the Single Audit Act of 1984, P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. …

21 NCAC 08N .0412 forensic services (a) Statement on Standards for Forensic Services. A CPA shall not render forensic services unless the CPA has complied with the Statement on Standards for Forensic Services. (b) Statement on Standards for Forensic Services. The Statement for Fo…

21 NCAC 10 .0103 STRUCTURE OF BOARD (a) As necessary to meet the requirements of G.S. 90-140, the State Board of Chiropractic Examiners ("Board") shall hold an election for chiropractic candidates for appointment. Notice of the election shall be published on the Board's website a…

21 NCAC 10 .0104 SEAL OF THE BOARD OF CHIROPRACTIC EXAMINERS (a) The official seal of the Board consists of two concentric circles, with the Seal of the State of North Carolina, as set forth in G.S. 147-26, comprising the inner circle surrounded by the phrase "North Carolina Boar…

21 NCAC 10 .0105 ESCROW ACCOUNT (a) The Board shall maintain an escrow account at a federally insured bank for the temporary deposit of any fees received by the Board during a period in which the Board's authority to expend funds is suspended by operation of law. (b) At such time…

SECTION .0200 - PRACTICE OF CHIROPRACTIC 21 NCAC 10 .0201 REQUIREMENTS FOR LICENSURE History Note: Authority G.S. 90-142; 90-143; 90-143.1; 150B-9(d); Eff. February 1, 1976; Readopted Eff. January 27, 1978; Amended Eff. January 1, 1983; Legislative Objection Lodged Eff. January 3…

21 NCAC 10 .0202 APPLICATION FOR LICENSURE (a) General. Application for licensure to practice chiropractic pursuant to G.S. 90-143 shall be made in writing upon forms provide by the Board. Application forms and instructions may be found on the Board's website, www.ncchiroboard.co…

21 NCAC 10 .0203 NORTH CAROLINA EXAMINATION (a) Eligibility. Only those applicants who meet the requirements of this Rule and G.S. 90-143 or, in the case of reciprocity applicants, G.S. 90-143.1, and who have submitted a written application and paid the non-refundable application…

21 NCAC 10 .0204 LICENSURE; RENEWAL OF LICENSE (a) Initial Licensure. The initial license awarded to an applicant who passed the examination shall be mailed to the address appearing on the application form. (b) Change of Contact Information. The licentiate shall inform the Board …

21 NCAC 10 .0205 RENEWAL OF LICENSE History Note: Authority G.S. 90-142; 90-155; 93B-15; Eff. February 1, 1976; Readopted Eff. January 27, 1978; Amended Eff. January 1, 1983; October 17, 1980; Legislative Objection Lodged Eff. January 31, 1983; Curative Amended Eff. February 18, …

21 NCAC 10 .0206 CERTIFICATION OF RADIOLOGIC TECHNOLOGISTS History Note: Authority G.S. 90-143.2; 90-154.3; Eff. February 1, 1993; Temporary Amendment Eff. January 1, 2003; Temporary Amendment Expired October 31, 2003; Amended Eff. April 1, 2018; July 1, 2010; January 1, 2004; Pu…

21 NCAC 10 .0207 CONTINUING EDUCATION SEMINARS (a) Approval of Seminars. Only continuing education seminars approved by the Board shall count towards satisfying the requirements for license renewal. The sponsor and co-sponsors of any proposed seminar shall be responsible for subm…

21 NCAC 10 .0208 Acupuncture (a) Acupuncture is defined as a form of health care developed from traditional and modern Chinese medical concepts that employ acupuncture diagnosis and treatment, and adjunctive therapies and diagnostic techniques, for the promotion, maintenance, and…

21 NCAC 10 .0209 NUTRITIONAL SUPPLEMENTS For the purpose of enforcing G.S. 90-151.1, the term " "nutritional supplements" includes vitamins, minerals, enzymes, dietary supplements, herbs, homeopathic and naturopathic preparations, glandular extracts, food concentrates, and other …

21 NCAC 10 .0210 INDIVIDUAL-STUDY CONTINUING EDUCATION (a) Hours permitted. A doctor of chiropractic may obtain as many as eight credit hours of continuing education each year by successfully completing one or more individual-study courses approved by the Board. (b) Course approv…

21 NCAC 10 .0211 AGREEMENTS TO PROVIDE FINANCE OR MANAGEMENT SERVICES History Note: Authority G.S. 90-142; 90-147; 90-157.3; Eff. September 1, 2011; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. April 27, 2019; Repealed Eff. April 1, 2026…

21 NCAC 10 .0212 MEDICAL COLLEGE TRANSFER CREDITS (a) Declaration of Equivalency. The Board deems a medical college approved by the Liaison Commission on Medical Education or the Committee for the Accreditation of Canadian Medical Schools or an osteopathic college approved by the…

21 NCAC 10 .0213 CERTIFIED CHIROPRACTIC ASSISTANTS (a) Designation. The Board shall classify Certified Chiropractic Assistants as follows: (1) Level 1 – Clinical (2) Level 2 – X-ray For purposes of this Rule, a Certified Chiropractic Assistant – Level 1 is the same as a "chiropra…

21 NCAC 10 .0214 RANDOM OFFICE INSPECTIONS History Note: Authority G.S. 90-142; 90-154; 90-154.2; 90-154.3; Eff. March 1, 2016; Expired Eff. May 1, 2019 pursuant to G.S. 150B-21.3A.

21 NCAC 10 .0215 PETITION FOR PREDETERMINATION (a) General. Pursuant to G.S. 93B-8.1(b6), any person with a criminal history may petition the Board at any time for a predetermination of whether the individual's criminal history will likely disqualify the individual from obtaining…

21 NCAC 10 .0216 WAIVER The Board may waive any rule in this Chapter that is not statutorily required if a licensee, or applicant for license or certification, submits a written request. Factors the Board shall use in determining whether to grant the waiver are: (1) degree of dis…

21 NCAC 10 .0217 PROFESSIONAL ENTITIES (a) A chiropractor who seeks to deliver chiropractic services through a professional corporation or professional limited liability company shall first obtain Board approval. Prior to approval, the entity shall submit its Articles of Incorpor…

21 NCAC 10 .0218 PRECEPTORS (a) Chiropractic physicians who supervise students pursuant to G.S. 90-142.1 ("preceptors") shall provide the Board with the following information prior to commencing student supervision on a form available on the Board's website: (1) Full name and lic…

SECTION .0300 - RULES OF UNETHICAL CONDUCT 21 NCAC 10 .0301 RULES OF UNETHICAL CONDUCT History Note: Legislative Objection Lodged Eff. January 31, 1983; Statutory Authority G.S. 90-142; 90-154; Eff. February 1, 1976; Readopted Eff. January 27, 1978; Amended Eff. January 1, 1983; …