Notification of Intent to Practice in NC: Out of State CPA Firm

Required for a CPA firm whose principal place of business is outside North Carolina and does not have an office in North Carolina, but offers to perform or performs any financial statement audit or other engagement performed in accordance with the Statements on Auditing Standards (SAS), Generally Accepted Government Audit Standards (GAGAS), or International Standards on Auditing (ISA); any engagement performed in accordance with the Statements on Standards for Attestation Engagements (SSAE); or any engagement performed in accordance with the Public Company Accounting Oversight Board (PCAOB) auditing standards. The “Notification of Intent to Practice in North Carolina: Out-of-State CPA Firm” is required whether the offer to provide a service or providing the service is delivered in person, by mail, by telephone, or by other electronic means. Notifications are valid indefinitely and need to be filed one time only.