21 N.C. Admin. Code 8N.0304

Current through Register Vol. 39, No. 9, November 1, 2024

Section 08N .0304 - CONSULTING SERVICES STANDARDS

(a) Standards for Consulting Services. A CPA shall not render consulting services unless the CPA has complied with the Statements on Standards for Consulting Services.

(b) Statements on Standards for Consulting Services. The Statements on Standards for Consulting Services including the definition of such services issued by the AICPA are incorporated by reference, including subsequent amendments and editions. This document may be accessed at https://www.aicpa.org/resources/download/statement-on-standards-for-consulting-services-no-1 at no cost.

21 N.C. Admin. Code 08N .0304

Authority G.S. 55B-12; 57D-2-02; 93-12(9);
Eff. April 1, 1994;
Amended Eff. July 1, 2010; January 1, 2006;
Readopted Eff. February 1, 2016.

Authority G.S. 55B-12; 57D-2-02; 93-12(9);
Eff. April 1, 1994;
Amended Eff. July 1, 2010; January 1, 2006.

Amended by North Carolina Register Volume 30, Issue 17, March 1, 2016 effective 2/1/2016.

Amended by North Carolina Register Volume 38, Issue 07, October 2, 2023 effective 9/1/2023.