So, you’ve moved to North Carolina, what next?
Frequently Asked Questions (and Answers!) for CPAs new to North Carolina.
Scroll to learn more about each of the below topics:
- LinkedIn guidelines after your move
- Signing the work experience (affidavit) form
- CPA mobility and what it means being new to North Carolina
- NC is a title state, what does that mean?
Collaborative information from the NC State Board of CPA Examiners and the NC Association of CPAs.
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I am new to North Carolina and have my CPA license from another state. I am not yet licensed by the NC State Board of CPA Examiners (“the NC Board.”) Now that I am living and working in NC, can I list my CPA credential on my LinkedIn resume?
Signing an Experience Affidavit Form is considered “using your CPA title.” See response to Question 1, above, regarding N.C. General Statute § 93 rules for using your CPA title on various representations.
I live and work in North Carolina but have my CPA license from another state. I am not yet licensed by the NC Board. Can I sign the work experience form (“Experience Affidavit Form”) for an employee I supervise who is applying for their NC CPA license?
Listing your CPA credential on your LinkedIn resume is considered “using your CPA title.” You need to be licensed by the NC Board to use the CPA title if your principal place of business is in North Carolina.
North Carolina’s accountancy law (the North Carolina Accountancy Act) applies to individuals who are engaged in the practice of accountancy with a principal place of business in this State. Specifically, N.C. General Statute § 93-6 provides these individuals with two options: (1) they may obtain a CPA certificate from the NC Board, or (2) they may use the term “accountant” and only “accountant” in connection with their name on all representations (as detailed, below.) Using a CPA credential from another state does not meet either of those options.
A “representation” includes any oral, electronic, or written communication indicating that the person holds a CPA certificate, including without limitation, the use of titles or legends on letterheads, reports, business cards, brochures, resumes, office signs, telephone directories, websites, the Internet, or any other advertisements, news articles, publications, listings, tax return signatures, signatures on experience or character affidavits for CPA exam or CPA certificate applicants, displayed membership in CPA associations, displayed CPA licenses from this or any other jurisdiction, and displayed certificates or licenses from other organizations which have the designation “CPA” or “Certified Public Accountant” by the person’s name.
What does the term “mobility” mean related to a CPA’s ability to practice in multiple states?
The CPA mobility principle prohibits the use of the CPA license from another state or jurisdiction while a person’s principal place of business is in North Carolina. North Carolina’s accountancy laws set forth the principle of mobility by requiring a CPA whose principal place of business is in North Carolina to be licensed by the NC Board.
Out-of-State CPAs can perform accounting services for North Carolina residents through mobility if their principal place of business is not in North Carolina. For example, a CPA from Rock Hill, South Carolina may perform tax preparation services for a Charlotte, North Carolina resident by way of mobility if the Rock Hill CPA’s principal place of business is in South Carolina.
I’ve heard that NC is a “title state.” What does this mean?
North Carolina is classified as a “title state” versus a “practice state.” The distinguishing legal feature of North Carolina being classified as a title state is that North Carolina regulates the use of the CPA designation, but it does not regulate the practice of accounting. NC General Statutes allow non-CPA licensees to do everything that CPA licensees can do (including audit services) except use the title “CPA.” However, North Carolina’s designation as a title state has no impact on the requirement to be licensed by the NC Board, as all 55 states and jurisdictions require individuals whose principal place of business is within their state or jurisdiction to be locally licensed.