93-2. Qualifications.
Any person who is a citizen of the United States, has declared the intention of becoming a citizen, is a resident alien, or is a citizen of a foreign jurisdiction which extends to citizens of this State like or similar privileges to be examined or certified, 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. (1925, c. 261, s. 2; 1979, c. 750, s. 4; 1993, c. 518, s. 3.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 93 - Certified Public Accountants
§ 93-1 - Definitions; practice of law.
§ 93-3 - Unlawful use of title "certified public accountant" by individual.
§ 93-4 - Use of title by firm.
§ 93-5 - Use of title by corporation.
§ 93-6 - Practice as accountants permitted; use of misleading titles prohibited.
§ 93-8 - Public practice of accounting by corporations prohibited.
§ 93-9 - Assistants need not be certified.
§ 93-10 - Practice privileges.
§ 93-11 - Not applicable to officers of State, county or municipality.
§ 93-12 - Board of Certified Public Accountant Examiners.
§ 93-12.1 - Effect of new requirements.