North Carolina CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Education requirement
150 semester hours including a concentration in accounting and 24 semester hours of coursework which include one three-semester hour course from at least eight of the following 10 fields of study:

  • communications
  • computer technology
  • economics
  • ethics
  • finance
  • humanities/social science
  • international environment
  • law
  • management
  • statistics

Minimum experience requirement
One year’s experience in the field of accounting under the direct supervision of a certified public accountant who currently holds a valid license in any state or territory of the United States.

Four years of experience teaching accounting in a four-year college or university accredited by one of the regional accrediting associations or in a college or university determined by the Board to have standards substantially equivalent to a regionally accredited institution.

Four years of experience in the field of accounting.

Four years of experience teaching college transfer accounting courses at a community college or technical institute accredited by one of the regional accrediting associations.

Any combination of such experience determined by the Board to be substantially equivalent to the foregoing.

Ethics exam
Within one year prior to applying for certification, all certificate (license) applicants must complete an eight-hour course on the North Carolina Accountancy Statutes and Rules, including the Rules of Professional Ethics and Conduct.

yearly; January 1 - December 31

40 hours of general CPE per year.

At least two hours of regulatory or behavioral professional ethics and conduct
a maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period.

Carried hours cannot be used to meet the ethics requirement.

Other requirements
Three certificates of good moral character provided by the board and completed by CPA.


North Carolina State Board of Certified Public Accountant Examiners

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