North Carolina CPA Requirements

Certified public accountants (CPAs) are licensed accounting professionals who specialize in public accounting and taxation. They help individuals and businesses maintain financial documents. Each state has its own rules and requirements for becoming a licensed CPA.

North Carolina may be a particularly good place to launch a CPA career: As one of the most business-friendly states in the U.S., North Carolina has a strong need for CPAs who can help the many companies that operate here with their taxes and other financial documents.

To become a CPA in North Carolina, you need at least a bachelor's degree and 150 college credits that meet minimum accounting coursework requirements. Many schools offer accounting programs in North Carolina.

You must also pass the Uniform CPA Examination and hold at least one year of professional accounting experience. Other requirements include U.S. citizenship, North Carolina residency, and completion of a course on North Carolina's rules of professional ethics and conduct. Keep reading to learn more about NC CPA requirements.

Education Requirements for Becoming a CPA in North Carolina

In North Carolina, prospective CPAs need at least a bachelor's degree and 150 college credits. The typical bachelor's degree is only 120 credits, so many students earn the additional 30 credits they need by taking additional courses during their undergrad, completing a standalone certificate program, or earning a master's in accounting.

An accelerated bachelor's-to-master's accounting program can help you meet the 150-credit requirement while earning two degrees on a condensed timeline.

Concentrations, Credits, and Course Acceptance

While CPAs in North Carolina need a bachelor's degree, the state does not mandate that students major in accounting. Instead, North Carolina dictates that prospective CPAs need to complete a "concentration" in accounting, which the state defines as the following:

• 30 credits in undergraduate accounting coursework, including no more than six credits of accounting principles and no more than three credits of business law
• 20 credits of graduate accounting coursework

Accounting degrees generally gear their curricula toward satisfying the educational requirements for CPA licensure, so earning a bachelor's in the field can help ensure you satisfy the state's stipulations.

In addition to general accounting majors, you can pursue concentrations like public accounting, forensic accounting, international tax, or auditing to specialize your knowledge. Other available concentrations can include financial accounting, management accounting, financial planning, and cost accounting.

In addition to the accounting concentration, North Carolina requires aspiring CPAs to complete at least one three-credit course in eight of the following ten fields, for a total of 24 credits:

• Communications
• Computer technology
• Economics
• Ethics
• Finance
• Humanities or social sciences
• International environments
• Law
• Management
• Statistics

Candidates with a graduate degree in accounting, economics, finance, tax law, business administration, or law automatically satisfy the educational requirements for CPA licensure in North Carolina.

North Carolina Experience Requirements

To become a CPA in North Carolina, you also need relevant accounting experience. Accounting students can earn experience through college internships and part-time jobs while still in school.

NC CPA requirements stipulate that prospective CPAs must meet one of the following conditions:

• At least one year of accounting experience under the direct supervision of a licensed CPA
• Four years of experience teaching accounting at a four-year college or university, community college, or technical school
• Four years of accounting experience not under a licensed CPA's supervision
• Any combination of the experience listed above

The NC State Board of CPA Examiners defines one year of experience as at least 52 weeks of full-time employment requiring at least 30 hours of work per week.

CPA Exam Requirements

To become a CPA you must pass the Uniform CPA Examination. Explore our CPA exam guide to learn more about what to expect from the test and how to best prepare for it.

Eligibility to Take the Exam

Before you take the CPA exam in North Carolina, you must meet the state's eligibility requirements. While CPAs need 150 credits to earn licensure, they only need 120 credits — including a completed accounting concentration — and a bachelor's degree to take the CPA exam.

The NC Board of CPA Examiners also lets students take the test before receiving a bachelor's if they will complete their degree within 120 days of applying or if they have completed their accounting concentration by the end of the current school term.

In North Carolina, prospective CPAs must also meet the following criteria before they can apply for the CPA exam:

• Be at least 18 years old
• Be a U.S. citizen
• Be a North Carolina resident
• Have a Social Security number
• Have a good moral character

Applying for and Scheduling the Exam

Prospective CPAs who qualify for the CPA exam can send an application for the test to the NC Board of CPA Examiners. First-time applicants submit an initial application for the CPA exam and pay a $230 fee.

The initial application requires test-takers to submit official college transcripts, three moral character references, a photo, and any pertinent data about their criminal background. The Board doesn't accept photocopies of transcripts, but does accept official digital transcripts.

After the Board approves an exam application, candidates will get a Notice to Schedule (NTS) email from the National Association of State Boards of Accountancy. They can use this NTS to schedule a section of the exam. Each NTS is valid for six months.

Examinees can take test sections in any order they want, and they don't have to pass one exam before applying to take another. As of September 2024, each of the exam's four sections costs $262.64. Candidates have 30 months to pass all four sections of the exam. Once you pass all four sections of the test in a 30-month window, your results do not expire.

After Passing the Exam

In addition to the education, experience, and exam requirements, North Carolina requires prospective CPAs to take an eight-hour course about the state's accountancy statutes, rules, and professional ethics. Aspiring CPAs must take this class in the year prior to applying for licensure.

After satisfying all state stipulations, North Carolina CPAs apply for licensure by submitting the following materials:

• Application form
• Employee Fair Classification Act statement
• Ethnicity and gender questionnaire
• Three certificates of good moral character
• Experience affidavits
• Proof of completion of the North Carolina accountancy law course
• Photo or digital image

The North Carolina CPA license fee is $100. Employers can verify a North Carolina CPA license by searching in the North Carolina State Board of Certified Public Accountant Examiners' licensee database.

Maintaining Licensure

In North Carolina, CPAs must renew their license each year before July 1 through the NC Board of CPA Examiners' online portal. Annual renewal costs $60.

CPAs who don't renew their license by the deadline will receive a letter of demand and can lose their license if they don't complete the renewal process within 30 days. If your license lapses, you can apply for reinstatement.

The state requires CPAs to complete 40 continuing professional education hours each year, including one hour of behavioral or regulatory ethics CPE annually.

CPAs from other states can apply for a reciprocal CPA license. Candidates must be a currently licensed CPA in another state, meet North Carolina's statutory requirements, and intend to or already live in or operate a business in the state.

You don't need to be a CPA to own an accounting firm in North Carolina. However, CPA firms need at least 51% of their ownership to be licensed CPAs.

Questions About CPAs in North Carolina