Chapter 93 of General Statutes of North Carolina discusses the regulation of public accountants. According to N.C. Gen. Stat. § 93-2, a citizen of the United States or who has declared the intention of becoming a citizen and who is over 18 years of age and of good moral character, and who has received from the State Board of Certified Public Accountant Examiners a certificate of qualification to practice as a certified public accountant shall be licensed to practice and be styled and known as a certified public accountant.
Pursuant to it shall be unlawful for any person who has not received a certificate of qualification or not been granted a practice privilege admitting the person to practice as a certified public accountant to assume or use such a title, or to use any words, letters, abbreviations, symbols or other means of identification to indicate that the person using same has been admitted to practice as a certified public accountant.
Pursuant to N.C. Gen. Stat. § 93-6, it shall be unlawful for any person to engage in the public practice of accountancy who is not a holder of a certificate as a certified public accountant issued by the Board, unless such person uses the term “accountant” and only the term “accountant” in connection with his name on all reports, letters of transmittal, or advice, and on all stationery and documents used in connection with his services as an accountant, and refrains from the use in any manner of any other title or designation in such practice. However according to N.C. Gen. Stat. § 93-9, a certified public accountant can employ persons who have not received certificates of qualification admitting them to practice as certified public accountants, as assistant accountants or clerks. Such employees shall not certify to anyone the accuracy or verification of audits or statements; and shall not hold themselves out as engaged in the practice of public accounting.
According to N.C. Gen. Stat. § 93-10 ,an individual whose principal place of business is outside North Carolina is granted the privilege to perform or offer to perform services, whether in person or by mail, telephone, or electronic means, in North Carolina as a certified public accountant if the individual meets all of the following conditions:
- Holds a valid and unrevoked certificate or a certified public accountant, or its equivalent, issued by another state, a territory of the United States, or the District of Columbia.
- Has passed The Uniform CPA Examination.
- Has not been convicted of a felony and has never been convicted of a crime, an essential element of which is dishonesty, deceit, or fraud.
Such individual shall consent as a condition of the grant of this privilege to comply with the laws of North Carolina, and rules adopted by the Board, to have an administrative notice of hearing served on the licensing board in the individual’s principal state of business and to be subject to personal jurisdiction, subject matter jurisdiction, and disciplinary authority of the Board.
Pursuant to N.C. Gen. Stat. § 93-13, violation of the provisions of the chapter shall be a Class 1 misdemeanor.