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
REGISTRATION OF A PARTNERSHIP
21 NCAC 08J .0108 requires all CPA firms to register with the Board and re-register annually in
accordance with NCGS 93-12(8)(a) and 21 NCAC 08J and 08K.
Pursuant to 21 NCAC 08N .0306(c), the firm’s name on letterhead, contracts, engagement letters, tax
returns, and all professional services reports must match exactly the firm’s name as registered with
the Board and the NC Department of Secretary of State (SOS).
To register a partnership, submit the following items to the Board:
• One copy of the proposed CPA firm letterhead;
• Completed “Registration of a Partnership;”
• Completed “Required Information;” and
• Check payable to the State Board of CPA Examiners for the proper fee.
There is no fee for registering a partnership CPA firm with offices in North Carolina only.
The fee for registering a partnership CPA firm with offices in North Carolina and at least one other
state is $10.00/per partner with a maximum fee of $2,500.00.
KEEP A COPY OF ALL DOCUMENTS FOR YOUR RECORDS.