Business Listings - Can a CPA sign the listing form?

Yes, but only if the CPA is legally authorized to do so.

A property listing must be signed by the taxpayer or by someone who is authorized to act on the taxpayer’s behalf. This may include a guardian, an authorized agent, a principal officer of the business, or a full-time employee who has been officially empowered to list the property.

If a CPA or other third party is signing as an authorized agent, a North Carolina Department of Revenue Form AV-59 must be on file for the taxpayer before the listing can be signed.