1. (a) A CPA license applicant shall complete and submit three certificates of moral character completed by CPAs.

2. (b) The moral character form shall contain the following:

   1. (1) The applicant's full name and mailing address;
   2. (2) Identification as to whether the application type is for an original CPA certificate applicant, a reinstatement of a CPA certificate, or a reissuance of a CPA certificate;
   3. (3) Identification of the number of years and months that the signing CPA has known the applicant;
   4. (4) A description in detail of the opportunities that the signing CPA has had to evaluate the applicant's moral character;
   5. (5) Affirmation that the applicant is of good moral character within the expectations of the professional responsibilities of a CPA;
   6. (6) Affirmation, to the best of the signing CPA's knowledge, that the applicant has not been convicted of, found guilty of, received a prayer for judgment continued, or pleaded nolo contendere to any office, excluding non-criminal traffic infractions. If so, a statement providing additional information is required that provides the jurisdiction, charge, and disposition of each conviction; and

   7. (7) An affirmation from the signing CPA that includes:

      1. (A) Signature, printed name, and title of the signing CPA;
      2. (B) The employer of the signing CPA, mailing address, daytime phone number, and email address;
      3. (C) Date that the affidavit was signed; and
      4. (D) Identification of the signing CPA's certificate number and the issuing jurisdiction.

History Note: Authority G.S. 93-2;
Eff. June 1, 2026.