A CPA firm, unless it is a Professional Corporation (PC), Professional Limited Liability Company (PLLC), or Limited Liability Partnership (LLP), must register with the State Board of CPA Examiners within 30 days after opening an office in this State. CPA firms that are Professional Corporations, Professional Limited Liability Companies, or Limited Liability Partnerships must register with the State Board of CPA Examiners prior to the formation of the CPA firm. In addition to the initial CPA firm registration, all North Carolina CPA firms are required to renew with the State Board of CPA Examiners annually.
Registration of a Limited Liability Partnership (Domestic/Foreign)
Annually
GS 55D, 55B, 57D-2-202, 93-4, 93-5, 93-8
If the firm is a Foreign Limited Liability Partnership: Registered agent physically located in NC; Application for Registration of a Foreign Limited Liability Partnership (NC Secretary of State); Certificate of Existence from Secretary of State of the jurisdiction in which the Limited Liability Partnership was originally formed; The names in the CPA firm name must be current or former members who are or were CPAs and who have or have had an equity ownership in the CPA firm. Registration Fee: Partners in NC only= no fee; partners in NC & other states = $10/partner with max fee of $2500.00 Same fees apply to annual renewal of registration
NC Board of CPA Examiners
1101 Oberlin Road
Ste 104
Raleigh, NC 27605-1169
919-733-4222