Title 43 — Occupations and Professions
99 chapters · 1,384 sections in this title.
N.D.C.C. § 43-02.2-01 Purpose
1.3K chars
It is the policy of this state, and the purpose of this chapter, to promote the reliability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of commercial, noncommercial, and governmental ent…
N.D.C.C. § 43-02.2-02 Definitions
5.0K chars
As used in this chapter, unless the context requires otherwise: 1. "Board" means the state board of accountancy. 2. "Certificate" means a certificate as "certified public accountant" issued under section 43-02.2-04 or provisions of prior law, or a corresponding certificate as cer…
N.D.C.C. § 43-02.2-03 State board of accountancy
5.4K chars
1. The state board of accountancy consists of five members appointed by the governor. Four members of the board must be residents of this state who hold certified public accountant certificates issued under the laws of this state and one member of the board must be a resident of …
N.D.C.C. § 43-02.2-04 Certified public accountants
8.8K chars
1. The board shall grant the certificate of "certified public accountant" to any person who meets the requirements of this section. 2. The board may not grant a certificate if the applicant has been convicted of a felony, or of any crime an element of which is dishonesty or fraud…
N.D.C.C. § 43-02.2-04.1 Substantial equivalency
2.8K chars
1. An individual whose principal place of business is not in this state shall have all the privileges of certificate holders and licensees of this state without the need to obtain a certificate or permit under section 43-02.2-04, if the individual holds a valid license as a CPA f…
N.D.C.C. § 43-02.2-05 Permits to practice - Individual
0.0K chars
Repealed by S.L. 1999, ch. 372, § 15.
N.D.C.C. § 43-02.2-06 Permits to practice - Firms
4.4K chars
1. The board shall grant or renew permits to practice as a CPA or LPA firm to applicants that demonstrate their qualifications therefor in accordance with this subsection. a. The following must hold a permit issued under this subsection: (1) Any firm with an office in this state …
N.D.C.C. § 43-02.2-06.1 Permit to practice - Firm wholly owned by qualified plan
0.9K chars
1. A firm may be wholly owned by a qualified plan as described and defined in sections 401(a) and 4975(e)(7) of the Internal Revenue Code [26 U.S.C. 401(a) and 4975(e) (7)], including an employee stock ownership plan, if an applicant for initial issuance or renewal of a permit to…
N.D.C.C. § 43-02.2-07 Licensed public accountants and firms of public accountants
0.8K chars
Persons who on July 1, 1993, hold licensed public accountant licenses issued under prior law of this state are entitled to have those licenses renewed provided that they fulfill all requirements for renewal under this section and subsections 13 and 15 of section 43-02.2-04. Firm …
N.D.C.C. § 43-02.2-08 Appointment of secretary of state as agent
0.4K chars
Application by a person or a firm not a resident of this state for a certificate under section 43-02.2-04 or a permit to practice under section 43-02.2-06 constitutes appointment of the secretary of state as the applicant's agent upon whom process may be served in any action or p…
N.D.C.C. § 43-02.2-09 Enforcement against licensees
2.9K chars
1. The board may revoke any certificate, license, practice privilege, or permit issued under this chapter or corresponding provisions of prior law; suspend any such certificate, license, practice privilege, or permit or refuse to renew any such certificate, license, practice priv…
N.D.C.C. § 43-02.2-10 Enforcement procedures - Investigations
1.9K chars
1. If this chapter authorizes the board to revoke, deny, or suspend the certificate, license, practice privilege, or permit of any licensee or holder of a practice privilege, the individual or firm has a right to a hearing on such contemplated disciplinary action and has a right …
N.D.C.C. § 43-02.2-11 Reinstatement
1.0K chars
1. If the board has suspended, refused to renew, or revoked a certificate, license, practice privilege, or a permit, the board may modify the suspension or reissue the certificate, license, practice privilege, or permit upon application in writing by the person or firm affected a…
N.D.C.C. § 43-02.2-12 Unlawful acts
5.7K chars
1. A person or firm that is not a licensee or otherwise authorized to practice in this state under subsection 1 of section 43-02.2-04.1 or subdivision b of subsection 1 of section 43-02.2-06 may not practice or offer to practice public accountancy or issue a report on financial s…
N.D.C.C. § 43-02.2-13 Injunctions against unlawful acts
0.5K chars
If as a result of an investigation, the board believes that any person or firm has engaged, or is about to engage, in any acts or practices which constitute or will constitute a violation of this chapter, the board may make application to the appropriate court for an order enjoin…
N.D.C.C. § 43-02.2-14 Criminal penalties
0.5K chars
1. If by reason of an investigation, the board has reason to believe that any person or firm has knowingly engaged in acts or practices that constitute a violation of this chapter, the board may bring its information to the attention of a state's attorney or the attorney general …
N.D.C.C. § 43-02.2-15 Single act evidence of practice
0.2K chars
In any action brought under this chapter, evidence of the commission of a single act prohibited by this chapter is sufficient to justify a penalty, injunction, restraining order, or conviction, without evidence of a general course of conduct.
N.D.C.C. § 43-02.2-16 Confidential communications
1.1K chars
Except by permission of the client engaging a licensee under this chapter, or the heirs, successors, or personal representatives of such client, a licensee or any partner, officer, shareholder, or employee of a licensee may not voluntarily disclose information communicated to the…
N.D.C.C. § 43-02.2-17 Licensees' working papers - Clients' records
1.8K chars
1. All statements, records, schedules, working papers, and memoranda made by a licensee or a partner, shareholder, officer, director, or employee of a licensee, incident to, or in the course of, rendering services to a client while a licensee, except the reports submitted by the …
N.D.C.C. § 43-02.2-18 Uniform statute of limitations
1.2K chars
1. a. This section applies to all causes of action of the type specified in this section filed on or after August 1, 1993. b. This section governs any action based on negligence or breach of contract brought against any accountant, any partnership of accountants, any accounting c…