Additional information about Practice Privilege can be found on the Board's website and NCGS 93-10(c).
Individual Practice Privilege Effective July 27, 2009, 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 CPA without notice to the North Carolina Board, the submission of any other documentation or the payment of any fee if the individual meets all of the following conditions: - Holds a valid unrevoked certificate as a CPA or its equivalent issued by another state, a territory of the U.S., or the District of Columbia.
- Holds a valid and unrevoked license or permit to practice as a CPA issued by another state, a territory of the U.S., or the District of Columbia.
- Has passed the Uniform CPA Examination; and
- Has not been convicted of a felony under the laws of the U.S., any state, a territory of the U.S., of the District of Columbia and has never been convicted of a crime, an essential element of which is dishonesty, deceit, or fraud unless the jurisdiction in which the individual is licensed has determined the felony or other crime has no effect on the individual's license.
Individual Consent to Jurisdiction An individual who qualifies for practice privileges and exercise the privilege by performing or offering to perform services as a CPA in North Carolina simultaneously consents as a condition to the grant of this privilege to: - Comply with the laws of North Carolina, the provisions of the chapter and rules adopted by the North Carolina Board;
- Have an administrative notice of hearing served on the licensing board in the individual's principal state of business, notwithstanding the individual notice requirements of N.C. Gen. Stat. § 150B-38; and
- Be subject to personal jurisdiction, subject matter jurisdiction and disciplinary authority of the North Carolina Board.
Firm Practice Privilege, Consent to Jurisdiction and Firm Notification Requirements A firm whose principal place of business is outside North Carolina and has no office in North Carolina is granted the privilege to perform or offer services, whether in person or by mail, telephone or electronic means, in North Carolina as a firm without notice to the North Carolina Board, submission of any other documentation or payment of any fee, except as otherwise provided below. A firm that exercises the privilege afford simultaneously consents as a condition to the grant of the privilege to: - Comply with the laws of North Carolina, the provisions of the chapter and rules adopted by the North Carolina Board;
- Be subject to personal jurisdiction, subject matter jurisdiction and disciplinary authority of the North Carolina Board; and
- Provide notice without a fee to the Board if any individual with the firm who has been granted privileges in North Carolina to practice as a CPA performs any of the following services for a client in North Carolina:
- A financial statement audit or other engagement performed in accordance with SAS;
- An examination of prospective financial information performed in accordance with SSAE; or
- An engagement performed in accordance with the PCAOB auditing standards.
A person who holds a CPA certificate from another jurisdiction but not from the North Carolina Board, and who temporarily enters North Carolina for the purpose of teaching either a college or CPE course; delivering any other lecture; or moderating any panel discussion may use the CPA title provided that in each instance in which the CPA title is used, the jurisdiction, territory or distance granting the certificate is disclosed.
Any person who holds a CPA certificate from another jurisdiction and who temporarily enters North Carolina for the sole purpose of rendering advisory or consulting services to persons employed by the same employer as the CPA (including parent, sister or subsidiary entities) is not required to obtain licensure in North Carolina. Out-of-state CPAs neither residing or employed in North Carolina who enter the state for the sole purpose of performing a peer review or quality review for a North Carolina licensee are not required to obtain licensure to perform the review.
For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed: - An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.
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