Certified Public Accountant Privilege

A person who holds a certificate as a CPA issued under the provisions of NCGS Chapter 93 - A certified public accountant is engaged in the “public practice of accountancy” who holds himself out to the public as a certified public accountant or an accountant and in consideration of compensation received or to be received offers to perform or does perform, for other persons, services which involve the auditing or verification of financial transactions, books, accounts or records, or the preparation, verification or certification of financial, accounting and related statements intended for publication or renders professional services or assistance in or about any and all matters of principle or detail relating to accounting procedure and systems, or the recording, presentation or certification and the interpretation of such services through statements and reports.