North Carolina CPA Exam Requirements


Education Requirements

150 Semester Hours Required to Sit for the Exam? No
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • Minimum of 30 semester hours in accounting; may count 1 bus. Law class (3 hrs.) towards the 30 hrs.
  • Applicants must receive the BA degree within 120 days after the Board approves the Exam application.


Need 150 hours to be granted license but do not need 150 to sit for exam.

Residency Requirements

U.S. Citizenship Required: Yes
Applicant must be a resident, employee, OR have office in the state? No

Age Requirements

Age Minimum: 18

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North Carolina CPA Exam Requirements exam fees

Initial Application Fee: $230
Audit: $193.45
Financial: $193.45
Regulation: $193.45
Business: $193.45
Total: $1,003.80

Special Fees: $75.00 re-exam/administrative fee

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North Carolina CPA Exam Requirements state board contacts

North Carolina State Board of CPA Examiners
1101 Oberlin Road, Suite 104
PO Box 12827
Raleigh, NC 27605-2827

Phone: 919-733-4222
Fax: 919-733-4209

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North Carolina CPA Exam Requirements Application Process

  • Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in North Carolina, follow these steps: You must be at least 18 years of age, a citizen of the United States, or have the intention to be, and you will need:

    1. A Bachelor's* degree from a regionally-accredited institution that either includes, or is supplemented by, 30 hours in undergraduate accounting (no more than 6 hours allowed for principles of accounting and 3 hours in business law) or 20 hours in accounting at the graduate level, or

    2. *Applicants will need to receive the BA degree within 120 days approval of the Exam application by the Board.

  • Submit your exam application, enroll in Becker
    If you meet the educational requirements, submit an original application for review of educational requirements to the North Carolina State Board of CPA Examiners using the link provided in the Becker website. The application fee will be $230. The State Board will also collect the exam fees of $773.80. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.
  • Request and forward your transcripts
    Contact any educational institutions attended and request that transcripts be forwarded to the North Carolina State Board of CPA Examiners for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.
  • Pay your exam fees
    After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months; however, since every third month is non-testing, the NTS covers four testing months.
  • Schedule your exam
    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at You can take the exam at a site in Asheville, Charlotte, Greensboro, Greenville, Raleigh, Wilmington, or any other Prometric location that is convenient to you.