21 N.C. Admin. Code 8N.0309

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

Section 08N .0309 - PERSONAL FINANCIAL PLANNING SERVICES

(a) Statement on Standards on Personal Financial Planning Services. A CPA shall not render personal financial planning services unless the CPA has complied with the Statement on Standards on Personal Financial Planning Services.

(b) Statement on Standards on Personal Financial Planning Services. The Statement on Standards on Personal Financial Planning 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://aicpa.org/resources/download/statement-on-standards-in-personal-financial-planning-services at no cost.

21 N.C. Admin. Code 08N .0309

Authority G.S. 55-12; 57D-2-02; 93-12(9);
Eff. February 1, 2016.

Authority G.S. 55B-12; 57D-2-02; 93-12(9);
Adopted 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.