North Carolina State Board of Certified Public Accountant Examiners
1101 Oberlin Road Suite 104 • PO Box 12827 • Raleigh NC 27605
Phone 919-733-1423 Fax 919-733-4209 • Web nccpaboard.gov
NOTIFICATION OF INTENT TO PRACTICE IN NORTH CAROLINA: OUT-OF-STATE CPA FIRM
Attached is an application for Notification of Intent to Practice in North Carolina: Out of State CPA
Firm.” The application is to be used by a firm whose principal place of business is outside North
Carolina and does not have an office in North Carolina.
If the firm provides any of the following services for a client in North Carolina, the firm must file a
Notification of Intent to Practice in North Carolina: Out-of-State CPA Firmwith the Board prior to
offering to provide or providing:
Any financial statement audit or other engagement performed in accordance with the
Statements on Auditing Standards (SAS); Generally Accepted Government Audit Standards
(GAGAS), or International Standards on Auditing (ISA);
Any engagement performed in accordance with the Statements on Standards for Attestation
Engagements (SSAE); or
Any engagement performed in accordance with the Public Company Accounting Oversight
Board (PCAOB) auditing standards.
The Notification of Intent to Practice in North Carolina: Out-of-State CPA Firmis required whether
the offer to provide a service or providing the service is delivered in person, by mail, by telephone, or
by other electronic means. Notifications are valid indefinitely and need to be filed one time only. CPA
firms are required to notify the Board within 30 days of any change in address, business location, or
any other information on the Notification of Intent to Practice in North Carolina: Out-of-State CPA
Firm.” One notification form should be filed for the entire firm and the office registered must be the
firm’s administrative office. No application fee or renewal fee is required. Any firm and any CPA
associated with a firm providing services in North Carolina automatically consents to be subject to
personal jurisdiction, subject matter jurisdiction, and disciplinary authority of the NC State Board of
CPA Examiners and to comply with the laws of this State, the provisions of NCGS 93, and the rules in
21 NCAC Chapter 08.
NOTE: The name or initials of a non-CPA member in a CPA firm name may be included in the CPA
firm name if “certified public accountant” or “CPA” is not included in or with the CPA firm name.
Assumed or fictitious CPA firm names are prohibited. If the firm goes by an assumed or fictitious firm
name, the firm must use a North Carolina “dba” name that complies with 21 NCAC 08N .0307. Also,
any firm that provides the services that require this notification as outlined in NCGS 93-10(c)(3) must
participate in a peer review program as required by 21 NCAC 08M.
Application Form
Did you answer all questions?
Did you sign and date the application?
Please refer to the Board’s website, nccpaboard.gov, for a copy of the current NC Statutes and
Administrative Code (Rules).
KEEP A COPY OF ALL DOCUMENTS FOR YOUR RECORDS.
Page 2 of 2
11/2017
North Carolina State Board of Certified Public Accountant Examiners
1101 Oberlin Road Suite 104 • PO Box 12827 • Raleigh NC 27605
Phone 919-733-1423 • Fax 919-733-4209 • Web nccpaboard.gov
NOTIFICATION OF INTENT TO PRACTICE IN NORTH CAROLINA: OUT-OF-STATE CPA FIRM
This application is for use by a CPA firm from another US jurisdiction whose principal place of business is outside of NC and
does not have an office in NC but intends to offer or render professional services to clients in this State as described in
NCGS 93-10(c)(3).
CPA Firm Name:
Mailing Address:
City, State & ZIP:
Phone Number: Fax Number:
Website Address:
Supervising CPA:
Supervising CPA’s Email Address:
Last Peer Review Acceptance Date Administering Entity
Our Firm provides or intends to provide the following services (Check all applicable):
Any financial statement audit or other engagement performed in accordance with the Statements on Auditing
Standards (SAS); Generally Accepted Government Audit Standards (GAGAS), or International Standards on
Au
diting (ISA);
A
ny engagement performed in accordance with the Statements on Standards for Attestation Engagements
(SSAE); or
Any engagement performed in accordance with the Public Company Accounting Oversight Board (PCAOB)
auditing standards.
AFFIRMATION OF FIRM REPRESENTATIVE
I affirm that each CPA who will offer to perform or will perform services in North Carolina holds a valid and unrevoked certificate
as a certified public accountant or its equivalent, issued by another state, a territory of the United States, or the District of
Columbia. Further that all such CPAs hold a valid and unrevoked license or permit to practice as a certified public accountant or
its equivalent, issued by another state, a territory of the United States, or the District of Columbia. Also, no such CPA has been
convicted of a felony under the laws of the United States, any state, a territory of the United States, or the District of Columbia
and no such CPA has ever 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 that the felony or other crime has no effect on the individual’s
license.
I
am submitting this notification to request authorization for our CPA firm to offer to render or to render professional services in
North Carolina. All CPAs in our firm consent to the discipline of practice privileges including, but not limited to, the revocation of
practice privileges for any violation(s) of the statutes or accountancy regulations of North Carolina and for any act which would
be cause for discipline if carried out by a licensee of North Carolina, or fraud or deceit in obtaining such privileges. We consent
to the personal and subject matter jurisdiction and disciplinary authority of the North Carolina State Board of CPA Examiners.
We consent to the appointment of the Board of Accountancy of our principal place of business which issued our certificates
and/or licenses/permits to be the agent upon whom process may be served in any action against us or our firm. We consent that
any change in standing of our CPA certificates and/or licenses/permits shall result in the immediate withdrawal of practice
privileges in North Carolina. The information contained in this notification is true and correct, and we shall amend this notification
within 30 days of any change in the information provided herein.
I
declare under penalties of perjury that the information, statements, and any attachments made in conjunction with this
application are true, correct, and complete.
Supervising CPA’s Signature Date