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The North Carolina C. P. A. law was enacted in the year 1913 and is recorded in the "Public Laws of North Carolina, Session 1913," Chapter 157. It provides for a board of four members, all Certified Public Accountants, who are appointed by the Governor of the State, and who shall hold at least one examination each year for the purpose of granting C. P. A. certificates to those who may upon examination be qualified in theoretical and practical accounting, auditing and commercial law. Any person (male or female) who is a citizen of the United States, or who has declared his or her intention of becoming such citizen. It is not necessary to be a citizen of the State of North Carolina. The applicant must have an education equal to a High School course. The applicant must be of good moral character and will be required to furnish a certificate signed by three representative citizens, who, from personal knowledge of the applicant, will vouch for same. The law also requires the applicant to have had three years' practice in accounting. This has been construed to mean, that an applicant must have completed an accounting course in a school of recognized standing, or has had three years' experience on the staff of a Certified Public Accountant, or three years' experience as a double-entry bookkeeper.

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Originally published by: North Carolina. State Board of Accountancy



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