1. (a) Notice pursuant to G.S. 93-10(c)(3) shall be made on a form supplied by the Board. The form requires the out-of-state CPA firm to identify itself and to disclose which of the services listed in G.S. 93-10(c)(3) are being provided to North Carolina clients.

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

   1. (1) The CPA firm's full name;
   2. (2) The CPA firm's mailing address, telephone number, and website address;
   3. (3) The supervising CPA's name, and email address;
   4. (4) The supervising CPA's certificate number and issuing jurisdiction;
   5. (5) An alternate contact person's name and email address;
   6. (6) The date of the last accepted peer review and the administering entity of that peer review;
   7. (7) Identification of the services listed in G.S. 93-10(c)(3) that are being provided to North Carolina clients;
   8. (8) The supervising CPA's signature to certify that he or she has prepared the application and has read the answers; that the information provided in the application is true; and that the CPA firm will comply with the Board's applicable statutes and rules; and
   9. (9) The notification is provided to the Board without a fee.

History Note: Authority G.S. 93-10;
Eff. February 1, 2011;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. October 28, 2014;
Readopted Eff. June 1, 2026.