21 N.C. Admin. Code 8N.0308

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

Section 08N .0308 - VALUATION SERVICES STANDARDS

(a) Standards for Valuation Services. A CPA shall not render valuation services of a business, a business ownership interest, security, or intangible asset unless the CPA has complied with the Statements on Standards for Valuation Services.

(b) Statements on Standards for Valuation Services. The Statements on Standards for Valuation 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-valuation-services-vs-section-100 at no cost.

21 N.C. Admin. Code 08N .0308

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

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

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.