North Carolina's State Board of Certified Public Accountants declines to issue declaratory rulings when subjects involve pending litigation, prior rule-making consideration, or other circumstances deemed special by the Board.
North Carolina State Board of Certified Public Accountants establishes that unchallenged members determine disqualification of challenged members through investigation and record-keeping procedures.
State Board of Certified Public Accountant Examiners procedural rule establishes written request process for declaratory rulings on statute and rule applicability to specific factual situations.
State Board of Certified Public Accountant Examiners rule establishes procedures for oral presentations at rule-making hearings, with the Executive Director determining limitations for effective public participation.
State Board of Certified Public Accountant Examiners mailing list procedure allows persons or agencies to request written notice of rule-making by submitting name, address, and subject-matter interests to the Board.
North Carolina State Board of Certified Public Accountants requires petitions for new rules to include draft text, rationale, regulatory impact analysis, supporting documentation, and petitioner contact details.
North Carolina's State Board of Certified Public Accountant Examiners defines direct supervision as requiring jurisdiction and oversight authority over planning, coordination, guidance, inspection, control, evaluation of employee activities, hiring …
North Carolina CPA Board regulation 21 NCAC 08A .0308 prohibits holding out as a certified public accountant through any oral, written, or electronic representation unless the person holds an active CPA certificate.
State Board of Certified Public Accountant Examiners office operates 8:00 a.m. to 5:00 p.m. Monday through Friday and closes on recognized state holidays.
State Board of Architects and Landscape Architects subpoena procedures require written requests identifying documents with particularity, with the Board issuing subpoenas within five business days and allowing written objections decided by presiding…
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