N.C. Gen. Stat. § 58-64A-195: General requirements related to filing and extensions for filing of annual audited financial statements.

(a) All providers shall have an annual audit by an independent certified public accountant and shall file audited financial statements with the Commissioner within 150 days following the end of each fiscal year.

(b) Extensions of the filing date may be granted by the Commissioner for 30-day periods upon a showing by the provider and its independent certified public accountant of the reasons for requesting an extension and determination by the Commissioner of good cause for an extension. The request for extension must be received in writing not less than 10 days before the due date and in sufficient detail to permit the Commissioner to make an informed decision with respect to the requested extension.

(c) If an initial extension is granted in accordance with the provisions in subsection (b) of this section, a similar extension of 30 days is granted for the filing of the provider's annual disclosure statement. (2025-58, s. 2.)