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 NEW OWNER IN A PARTNERSHIP, PROFESSIONAL CORPORATION, OR
PROFESSIONAL LIMITED LIABILITY COMPANY
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 if applicable, the NC Department of Secretary of State (SOS).
NCGS 55B and 21 NCAC 08K .0105 require professional corporations to:
• Report any change in the composition or identity of shareholders, officers or directors, or
• Provide a copy of all amendments to the articles of incorporation to the Board prior to filing with
• Report the fact that any officer, shareholder, agent, or employee has ceased to be licensed
(NCGS 55B-13); and
• Report the death of any shareholder.
To notify the Board of a new owner in a partnership, professional corporation, or professional limited
liability company, submit the following items to the Board:
• Completed “Contact Information;”
• Completed “Required Information;” and
• One copy of the proposed CPA firm letterhead.
There is no fee to notify the Board of a new owner in a partnership, professional corporation, or
professional limited liability company.
The Board staff will review the above-referenced information to ensure that the CPA firm complies
with the Board’s rules and that no inquiry or disciplinary action is pending against any of the owners.
KEEP A COPY OF ALL DOCUMENTS FOR YOUR RECORDS.