North Carolina General Statutes 93-2. Qualifications
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Terms Used In North Carolina General Statutes 93-2
- accountant: is a person engaged in the public practice of accountancy who is not a certified public accountant as defined in this Chapter. See North Carolina General Statutes 93-1
- Board: means the Board of Certified Public Accountant Examiners as provided in this Chapter. See North Carolina General Statutes 93-1
- certified public accountant: is a person who holds a certificate as a certified public accountant issued under the provisions of this Chapter. See North Carolina General Statutes 93-1
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
- United States: shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
Any person who is a citizen of the United States, has declared the intention of becoming a citizen, is a resident alien, or is a citizen of a foreign jurisdiction which extends to citizens of this State like or similar privileges to be examined or certified, and who is over 18 years of age and of good moral character, and who has received from the State Board of Certified Public Accountant Examiners a certificate of qualification to practice as a certified public accountant shall be licensed to practice and be styled and known as a certified public accountant. (1925, c. 261, s. 2; 1979, c. 750, s. 4; 1993, c. 518, s. 3.)