The Certified Public Accountant (CPA) credential provides a license to practice that is highly valued across all sectors of the economy. This professional designation is granted by state boards of accountancy, meaning the path to licensure is governed by the specific rules of the state where an individual seeks to practice. In North Carolina, the journey is regulated by the North Carolina State Board of Certified Public Accountant Examiners (NCSBCPAE), which outlines a multi-step process involving education, examination, experience, and ethics.
Meeting the North Carolina Educational Requirements
The educational foundation for a North Carolina CPA license requires a minimum of 150 semester hours of college education, including a bachelor’s degree from an accredited institution. The 150 hours must contain an accounting concentration, which translates to a minimum of 30 semester hours in accounting courses. Limits are placed on introductory and business law classes within these 30 hours.
Candidates must also complete 24 semester hours of business courses outside of accounting. These general business hours must include a minimum of three semester hours in at least eight of ten specified fields of study, such as computer technology, economics, finance, and ethics.
These educational requirements must be met before the final license application is submitted. However, candidates can often begin the examination process before completing all 150 hours. The specific breakdown of coursework ensures that licensed professionals possess a broad understanding of the financial and regulatory environment.
Applying For and Passing the Uniform CPA Examination
The eligibility to sit for the Uniform CPA Examination is determined by the NCSBCPAE. North Carolina allows candidates to apply once they have completed a bachelor’s degree and met the specific accounting coursework requirements, even if they have not yet finished the full 150 semester hours required for the final license. Candidates can apply if they are within 120 days of completing the education necessary for the bachelor’s degree.
The application process involves submitting an initial application to the Board, along with official college transcripts and moral character references. Once approved and fees are paid, the candidate receives a Notice to Schedule (NTS) to book their exam sections. Candidates must pass all four sections of the exam—Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and the chosen Discipline section—with a minimum score of 75.
The 18-month rolling window requires all four sections to be passed within an 18-month period, starting when the first successful section score is released. If all sections are not passed within this window, any section passed earlier than 18 months ago will expire and must be retaken. The Board must receive official verification of the passing scores before the final license can be issued.
Fulfilling the Required Professional Experience
After passing the Uniform CPA Examination, candidates must fulfill the professional experience requirement. North Carolina mandates one year of experience in accountancy, defined as 52 weeks of full-time employment, or approximately 2,000 hours. This experience must be gained under the direct supervision of a licensed CPA who holds an active license in any U.S. jurisdiction.
Acceptable experience includes providing accounting, auditing, tax, or management advisory services. Experience affidavits must be submitted to the Board, detailing the work performed and certified by the supervising CPA. This verification ensures the experience is relevant and meets the quality standards set by the NCSBCPAE.
For individuals who do not work under a CPA, the Board offers alternative pathways. These options typically require a longer duration, such as four years of experience in general accounting, teaching accounting at the college level, or being self-employed in the field.
Completing the North Carolina Ethics Course
Licensure in North Carolina requires the completion of a specific eight-hour course on state accountancy statutes and professional ethics. This mandatory course ensures all new CPAs are familiar with the laws, rules, and codes of conduct governing the profession within the state.
The only course currently accepted by the Board is the one offered by the North Carolina Association of CPAs (NCACPA), titled “NC Accountancy Law: Ethics, Principles, & Professional Responsibilities.” Candidates must complete this course within one year prior to submitting their final application for the CPA license.
Submitting the Final License Application
The final license application marks the transition from candidate to officially licensed CPA. The applicant compiles and submits proof that all prior requirements have been satisfied. This documentation includes the 150 semester hours of education, official verification of passing the four sections of the Uniform CPA Examination, and the certified experience affidavits from the supervising CPA.
The application package must also include evidence of completing the North Carolina ethics course. The Board’s licensing section reviews the complete package to confirm compliance with all state statutes and rules. Once approved, the applicant pays the final licensing fee, and the official CPA license is issued, authorizing the individual to use the CPA designation in North Carolina.
Understanding Continuing Professional Education Requirements (CPE)
Active North Carolina CPAs must complete 40 hours (2,000 minutes) of Continuing Professional Education (CPE) each calendar year. This requirement ensures CPAs stay updated on changes in tax law, auditing standards, and financial regulations.
Within the annual 40 hours, there is a mandatory minimum of 50 minutes of professional ethics CPE, covering either regulatory or behavioral ethics. The Board also requires at least eight hours of CPE to be completed in a formal classroom setting, such as a live webcast or an in-person seminar. License renewal must be completed annually before July 1, and CPAs must report their completed CPE hours at that time. Failure to meet the CPE standards can result in the license being moved to inactive status or other disciplinary action.