This audit analyzes operational and financial information for occupational licensing boards and commissions (Boards) for the purpose of identifying areas that may warrant further attention or examination from legislatures, auditors, state-level entities, and Boards. While not the original objective, this audit also analyzes state-level oversight of Boards for the purpose of reporting on the level of oversight activity. The results of our audit disclosed items that are considered reportable under Government Auditing Standards. Specifically this report found that Boards operate with ineffective oversight from state-level entities, multiple instances of noncompliance with N.C. General Statutes, and other items identified for further review. Boards and State-level entities generally agreed with our findings and recommendations. Details about each item are provided in the Audit Findings, Recommendations, and Responses section of the report.