The rules in this Section apply to any CPA who engages in attest services as defined in 21 NCAC 08A .0301(b)(5).

History Note: Authority G.S. 55B-12; 57D-2-02; 93-12(9);
Eff. April 1, 1994;
Amended Eff. January 1, 2006;
Readopted Eff. June 1, 2026; February 1, 2016.