Section 1-26 - New promise must be in writing. Obtaining advances under promise to work and pay for same.(Offer and Acceptance. An "offer" is an expression of willingness to do or refrain from doing a particular thing. In most cases, a contract needs four main components in order to be valid: offer, acceptance, intention to create legal relations, and consideration. In North Carolina, the following contracts must be in writing: A promise to pay a debt in which the statute of limitations has expired; N.C. Gen. Stat. New promise must be in writing.