SECTION .0500 - CPA AUDITS

11 NCAC 11A .0501          PURPOSE AND SCOPE

11 NCAC 11A .0502          DEFINITIONS

11 NCAC 11A .0503          FILING AND EXTENSIONS FOR FILING REPORTS

11 NCAC 11A .0504          CONTENTS OF ANNUAL AUDITED FINANCIAL REPORT

11 NCAC 11A .0505          DESIGNATION OF CPA

11 NCAC 11A .0506          QUALIFICATIONS OF INDEPENDENT CPA

11 NCAC 11A .0507          APPROVAL OF CPA

11 NCAC 11A .0508          SCOPE OF EXAMINATION AND REPORT OF CPA

11 NCAC 11A .0509          NOTIFICATION OF ADVERSE FINANCIAL CONDITION

11 NCAC 11A .0510          INTERNAL CONTROL STRUCTURE RELATED MATTERS

11 NCAC 11A .0511          CPA WORKPAPERS

11 NCAC 11A .0512          EXEMPTIONS AND EFFECTIVE DATES

11 NCAC 11A .0513          EXAMINATIONS

History Note:        Authority G.S. 58-2-40; 58-2-131; 58-2-131; 58-2-133; 58-2-205; 150B-21.1(a3);

Eff. December 1, 1990;

Amended Eff. June 1, 2007; July 1, 2004; August 1, 2004; April 1, 1993;

Temporary Amendment Eff. February 15, 2003;

Repealed Eff. January 1, 2011.