Do E.O. 124 and E.O. 142 limit the impact of the NCUC Order issued on March 19, 2020 so that shut-offs and late fees are only prohibited for residential accounts?

No.  The Executive Orders do not limit the impact of the NCUC Order with respect to the utilities regulated by the Commission. Although E.O. 124 and E.O. 142 only require the suspension of disconnections and late fees for residential end users, regulated utilities must continue to suspend disconnections and late fees for all customer accounts as required by the Commission’s orders.  The NCUC orders can be found in Docket No. M-100 Sub 158.