North Carolina CPA requirements
Knowing the North Carolina CPA requirements can help you avoid setbacks on your path to earning your license. While this page provides the information you need, we recommend that you check with the North Carolina Board of Accountancy for any changes or updates.
All CPAs must pass the CPA Exam to earn their license. This is a four-section exam consisting of three Core sections and selecting one of three Discipline sections. You must have a bachelor’s degree or higher with a concentration in accounting from an accredited college or university or will complete your degree within 120 days of the Board receiving your application to sit for the CPA Exam. The state defines a concentration in accounting as:
- 30 semester hours (45 quarter hours) of undergraduate accounting courses with no more than six semester hours (nine quarter hours) in accounting principles
- 20 semester hours (30 quarter hours) of graduate accounting courses that are only available to graduate students
- A combination of undergraduate and graduate courses equivalent to the amounts listed above
All CPAs must pass the CPA Exam to earn their license. This is a four-section exam consisting of three Core sections and selecting one of three Discipline sections. You must have a bachelor’s degree or higher with a concentration in accounting from an accredited college or university or will complete your degree within 120 days of the Board receiving your application to sit for the CPA Exam. The state defines a concentration in accounting as:
- 30 semester hours (45 quarter hours) of undergraduate accounting courses with no more than six semester hours (nine quarter hours) in accounting principles
- 20 semester hours (30 quarter hours) of graduate accounting courses that are only available to graduate students
- A combination of undergraduate and graduate courses equivalent to the amounts listed above
All CPAs must pass the CPA Exam to earn their license. This is a four-section exam consisting of three Core sections and selecting one of three Discipline sections. You must have a bachelor’s degree or higher with a concentration in accounting from an accredited college or university or will complete your degree within 120 days of the Board receiving your application to sit for the CPA Exam. The state defines a concentration in accounting as:
- 30 semester hours (45 quarter hours) of undergraduate accounting courses with no more than six semester hours (nine quarter hours) in accounting principles
- 20 semester hours (30 quarter hours) of graduate accounting courses that are only available to graduate students
- A combination of undergraduate and graduate courses equivalent to the amounts listed above
North Carolina CPA license requirements
In addition to passing the CPA Exam, you must fulfill additional requirements for education, experience, residency and ethics.
Education requirements
You must complete 150 credit hours (225 quarter hours) to earn your CPA license. These hours should include your concentration in accounting plus 24 semester hours (36 quarter hours) of coursework including one three-semester hour (4.5 quarter hour) course from eight of the following 10 fields of study:
- Communications
- Computer technology
- Economics
- Ethics
- Finance
- Humanities/Social science
- International environment
- Law
- Management
- Statistics
The 120 semester hours (180 quarter hours) you earned toward your bachelor’s degree will be applied toward the 150-hour requirement.
Experience requirements
To fulfill the North Carolina CPA requirements, you must acquire appropriate work experience prior to applying for licensure. The state defines work experience as:
- One year of experience practicing accounting, directly supervised by an active CPA
- Four years of experience teaching accounting in a four-year accredited college or university in the field of accounting
- Four years of experience practicing accounting
- Four years of experience teaching college transfer accounting courses at an accredited community or technical college
- Any combination of the above as determined by the Board
Ethics requirements
All CPA candidates must complete the North Carolina Association of CPAs of CPAs course, NC Accountancy Law: Ethics, Principles, & Professional Responsibilities. This is an eight-hour course on North Carolina Accountancy statutes, rules and Rules of Professional Ethics and Conduct.
Residency requirements
To apply for your CPA license in North Carolina, you must be a citizen of the United States, declare your intention to seek citizenship, or hold a Green Card. You do not need to be a resident of the state to apply for licensure.
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North Carolina CPA license renewals
The licensing cycle runs from January 1 to December 31. CPAs must renew their licenses annually by December 31.
To maintain your license, you will need to complete continuing professional education (CPE) courses throughout your career. North Carolina measures their requirements in minutes, rather than hours like most states, so all active CPAs will need to obtain 2,000 minutes of CPE annually, though if you earn 40 hours, that will more than meet the requirements.
- For CPAs in their first year of licensing, the North Carolina Board of Accountancy requires:
- CPAs having certificate applications approved by the Board in April to June shall complete 1,500 CPE minutes during the same calendar year
- CPAs having certificate applications approved by the Board in July to September shall complete 1,000 CPE minutes during the same calendar year
CPAs having certificate applications approved by the Board in October to December shall complete 500 CPE minutes during the same calendar year
Any CPE minutes completed during the calendar year in which the certificate application is approved may be used for that year’s requirement even if the minutes were completed before the certificate was granted.
In addition to earning the minimum number of hours, to meet the North Carolina CPA CPE requirements, you must also earn a minimum of 50 minutes of ethics CPE.
CPAs who complete more than the 2,000 minutes during one licensing cycle may carry over up to 1,000 minutes the following year.
To maintain your license, you will need to complete continuing professional education (CPE) courses throughout your career. North Carolina measures their requirements in minutes, rather than hours like most states, so all active CPAs will need to obtain 2,000 minutes of CPE annually, though if you earn 40 hours, that will more than meet the requirements.
- For CPAs in their first year of licensing, the North Carolina Board of Accountancy requires:
- CPAs having certificate applications approved by the Board in April to June shall complete 1,500 CPE minutes during the same calendar year
- CPAs having certificate applications approved by the Board in July to September shall complete 1,000 CPE minutes during the same calendar year
CPAs having certificate applications approved by the Board in October to December shall complete 500 CPE minutes during the same calendar year
Any CPE minutes completed during the calendar year in which the certificate application is approved may be used for that year’s requirement even if the minutes were completed before the certificate was granted.
In addition to earning the minimum number of hours, to meet the North Carolina CPA CPE requirements, you must also earn a minimum of 50 minutes of ethics CPE.
CPAs who complete more than the 2,000 minutes during one licensing cycle may carry over up to 1,000 minutes the following year.
To maintain your license, you will need to complete continuing professional education (CPE) courses throughout your career. North Carolina measures their requirements in minutes, rather than hours like most states, so all active CPAs will need to obtain 2,000 minutes of CPE annually, though if you earn 40 hours, that will more than meet the requirements.
- For CPAs in their first year of licensing, the North Carolina Board of Accountancy requires:
- CPAs having certificate applications approved by the Board in April to June shall complete 1,500 CPE minutes during the same calendar year
- CPAs having certificate applications approved by the Board in July to September shall complete 1,000 CPE minutes during the same calendar year
CPAs having certificate applications approved by the Board in October to December shall complete 500 CPE minutes during the same calendar year
Any CPE minutes completed during the calendar year in which the certificate application is approved may be used for that year’s requirement even if the minutes were completed before the certificate was granted.
In addition to earning the minimum number of hours, to meet the North Carolina CPA CPE requirements, you must also earn a minimum of 50 minutes of ethics CPE.
CPAs who complete more than the 2,000 minutes during one licensing cycle may carry over up to 1,000 minutes the following year.
