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A public reference institution of the State of North Carolina's law

PUBLISHED

N.C.G.S. § 93-2

Qualifications.

Effective date
2026-08-08
Last verified
2026-08-09
Source
official source
Revision history
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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.)

Reviewed 2026-08-09 · source_verified