To become a CPA in North Carolina, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with an accounting concentration to sit for the exam; one of three pathways to get licensed, depending on your degree level
- Exam: Pass all four sections of the Uniform CPA Exam, within a rolling 30-month window
- Experience: 1 or 2 years of qualifying accounting experience, depending on your pathway
- Ethics: Complete the NC Accountancy Law course (8 hours, NCACPA only) within 12 months of applying for your license
- Citizenship/immigration: Required for both the exam and licensure – US citizen, declared intention to become a citizen, resident alien, or citizen of a jurisdiction that extends similar privileges
- International candidates: See citizenship requirement above – this applies at the exam stage, not just licensure
- Licensure & CPE: Apply to the North Carolina State Board of CPA Examiners for your license, then maintain it annually with CPE including at least 50 minutes of ethics each year
North Carolina introduced three CPA licensure pathways from 1 January 2026, making it possible to license without the traditional 150-hour requirement.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
North Carolina CPA requirements: Quick summary
| CPA Requirement | North Carolina |
|---|---|
| Hours to sit for exam | No minimum total hours – accounting concentration required |
| Hours to license | 150 hours (Pathway 1), master’s degree (Pathway 2), or bachelor’s only (Pathway 3) |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year (Pathways 1 and 2) or 2 years (Pathway 3) |
| Pre-licensure ethics | NC Accountancy Law course, 8 hours, NCACPA only |
| Credit window | 30 months, rolling |
| Annual CPE | 40 hours (2,000 minutes) per year, including 50 minutes ethics |
| License renewal | Annual, due before 1 July |
| Tier system | One-tier |
| Citizenship/immigration | Required for both exam and licensure |
North Carolina requires citizenship or qualifying immigration status to sit for the CPA exam itself – not just for licensure.
You must be a US citizen, have declared your intention to become a US citizen, be a resident alien, or be a citizen of a foreign jurisdiction that extends similar examination privileges to North Carolina residents.
This requirement is confirmed on both the exam applicants page and the license applicants page at nccpaboard.gov.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in North Carolina?
North Carolina has one requirement to sit for the exam and three separate pathways to get licensed afterward.
To sit for the CPA exam:
| Requirement | Detail |
|---|---|
| Degree | Bachelor’s degree (or expected within 120 days) from an accredited institution |
| Accounting concentration | 30 semester hours of undergraduate accounting courses, OR 20 semester hours of graduate-only accounting courses, OR an equivalent combination |
| Accounting concentration limits | No more than 6 hours of accounting principles; no more than 3 hours of business law |
| Excluded from accounting concentration | CPA review courses, internships, business finance, business management, computer science, economics, writing courses |
One semester (or quarter) hour of graduate accounting study equals 1.5 semester (or quarter) hours of undergraduate accounting study. Up to 4 semester hours of graduate income tax courses completed in law school can count toward the accounting concentration.
Three pathways to licensure (effective 1 January 2026):
| Detail | Pathway 1 (150+1) | Pathway 2 (Master’s+1) | Pathway 3 (Bachelor’s+2) |
|---|---|---|---|
| Total credit hours | 150 semester hours | No minimum total | Bachelor’s degree only |
| Degree | Bachelor’s or higher | Master’s or more advanced degree in accounting, tax law, economics, finance, business administration, or law | Bachelor’s degree |
| Accounting concentration | Required | Required (included in/supplementing degree) | Required |
| Fields of Study coursework | 24 hours across 8 of 10 fields | Not required (master’s degree exempts this) | 24 hours across 8 of 10 fields |
| Work experience | 1 year | 1 year | 2 years |
The 10 Fields of Study (Pathways 1 and 3 require at least one 3-semester-hour course in 8 of these 10):
- Communications
- Computer technology
- Economics
- Ethics
- Finance
- Humanities/social science
- International environment
- Law
- Management
- Statistics
If your degree is from outside the US, contact the Board at [email protected] to request authorization for an educational background evaluation by NASBA’s International Evaluation Services (NIES) before applying for your license.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in North Carolina?
| Detail | North Carolina |
|---|---|
| Education evaluation fee | None (included in initial application) |
| Initial application fee (first-time) | $230 (one-time, covers evaluation and first application) |
| Registration fee per section | None |
| Re-exam application fee | $75 (per re-exam application) |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections + application | $1,304.36 ($268.59 x4 + $230) |
| NTS validity period | 6 months |
| Credit window | 30 months, rolling from first passing score |
| Citizenship/immigration required | Yes – applies at exam stage (US citizen, declared intent, resident alien, or citizen of reciprocating jurisdiction) |
| SSN required | Yes |
| Minimum age | 18 |
To apply, create an account in the NC State Board’s portal (portal.nccpaboard.gov). The initial application requires:
- Full legal name, date of birth, Social Security number, and contact information
- Digital image meeting US passport standards, with filename matching your legal name
- Three moral character references from people not related to you by blood or marriage, using the Board’s form
- Official transcripts showing your accounting concentration, sent directly from your institution
- Documentation of any criminal charges, including traffic violations under North Carolina law
- Proof of citizenship or immigration status if not born in the US
North Carolina processes complete initial applications within 15 business days. Once approved, NASBA will email instructions to set up your NASBA Portal Account and retrieve your Notice to Schedule (NTS). The NTS is valid for 6 months – schedule and sit for your section within that window or forfeit the fees paid. You can take the four sections in any order, applying for up to three Core sections and one Discipline section at a time.
What are the CPA experience requirements in North Carolina?
| Detail | North Carolina |
|---|---|
| Pathway 1 and 2 experience | 1 year (52 weeks), full-time (30+ hours/week) |
| Pathway 3 experience | 2 years (104 weeks), full-time (30+ hours/week) |
| Supervision requirement | Direct supervision by a currently licensed CPA in any US state, territory, or DC |
| Part-time | Hours below 30/week calculated separately; sick leave, vacation, CPE time excluded |
Alternative ways to meet the experience requirement under any pathway:
- 4 years teaching accounting at an accredited 4-year college or university
- 4 years accounting experience without direct CPA supervision
- 4 years teaching college transfer accounting courses at an accredited community college or technical institute
- Any Board-approved combination of the above, including part-time and self-employed work
Your experience must be completed before the date you apply for licensure – the Board will not issue a license until all requirements are met.
License fees
| Fee | Amount |
|---|---|
| Initial licence | $100.00 |
| Annual license renewal | $60.00 |
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA ethics requirements in North Carolina?
North Carolina doesn’t use a standalone ethics exam like the AICPA Professional Ethics exam used in many other states. Instead, all licensure applicants must complete a specific Board-approved accountancy law course:
| Detail | North Carolina |
|---|---|
| Pre-licensure requirement | NC Accountancy Law course – 8 hours |
| Approved provider | NCACPA only (NC Association of CPAs) – no other course accepted |
| Course title | “NC Accountancy Law: Ethics, Principles, & Professional Responsibilities” |
| Timing | Must be completed within 12 months before applying for your license |
| Board recommendation | Complete no more than 3 months before applying |
This is the only course the Board accepts for this requirement – AICPA ethics courses and courses from other states’ CPA societies don’t qualify. Once licensed, you’ll also need to complete at least 50 minutes of ethics CPE annually as part of your ongoing license maintenance (see CPE section below).
What are the CPA requirements for international candidates in North Carolina?
| Detail | North Carolina |
|---|---|
| Citizenship required to sit for exam | Yes – US citizen, declared intention to become citizen, resident alien, or citizen of reciprocating jurisdiction |
| Residency required | No |
| Social Security Number required | Yes (included in exam application) |
| Foreign education evaluation | NIES, by Board authorization only |
| Mutual recognition agreements | Ontario, Nova Scotia, Manitoba, New Brunswick, British Columbia, Saskatchewan |
North Carolina applies its citizenship and immigration status requirement at the exam stage, not just at licensure. If you are not a US citizen, you must submit proof of resident alien status or a notarized declaration of your intention to become a US citizen when applying to sit for the exam. Citizens of foreign jurisdictions that grant similar examination privileges to North Carolina residents may also be eligible – contact the Board directly to confirm your eligibility before applying.
If your education was earned outside the US, you must contact the Board at [email protected] to request authorization before having your credentials evaluated by NASBA’s International Evaluation Services (NIES). The Board won’t accept evaluations submitted without prior authorization.
North Carolina also has mutual recognition agreements with six Canadian provincial bodies (Ontario, Nova Scotia, Manitoba, New Brunswick, British Columbia, and Saskatchewan) for licensure via the IQEX (International Qualification Examination). Contact the Board’s licensing staff at [email protected] for the IQEX application process.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in North Carolina?
North Carolina measures CPE in minutes rather than hours, but the annual requirement works out to 40 hours (2,000 minutes) per year:
| Detail | North Carolina |
|---|---|
| Total CPE | 40 hours (2,000 minutes) per calendar year |
| Ethics minimum | 50 minutes per year (regulatory or behavioral) |
| Ethics CPE provider | NASBA National CPE Sponsor Registry only |
| NC-specific ethics course required | No |
| Reporting period | Calendar year (1 January – 31 December) |
| Carry-forward | Up to 1,000 minutes from previous year (not toward ethics) |
| License renewal fee | $60 per year |
| Renewal due date | Before 1 July each year |
| Records retention | Current year plus 4 prior calendar years |
New licensees have a prorated first-year requirement:
- Licensed January to March: full 2,000 minutes required
- Licensed April to June: 1,500 minutes required
- Licensed July to September: 1,000 minutes required
- Licensed October to December: 500 minutes required
After your first year, the full 40-hour annual requirement applies. Ethics CPE must come from a sponsor on the NASBA National CPE Sponsor Registry – a course from a non-Registry sponsor won’t satisfy the ethics requirement, though it counts toward general CPE. NC-specific ethics courses are not required.
If you complete more than 2,000 minutes in a given year, up to 1,000 extra minutes carry forward to the following year, except ethics minutes can’t carry forward to satisfy the next year’s ethics requirement (though they carry forward as general CPE credit).
North Carolina CPAs who hold their primary office outside North Carolina can satisfy the annual CPE requirement by meeting the CPE requirements of the state where they work or reside. If that state has no CPE requirement, North Carolina’s rules apply in full.
FAQs
No – North Carolina requires at least a bachelor’s degree with an accounting concentration to sit for the exam. There’s no work-experience-only route to licensure.
Under the new Pathway 3 introduced from 1 January 2026, candidates with just a bachelor’s degree can now license without 150 total hours, but a degree with a qualifying accounting concentration is still required.
Most candidates take 5-7 years total: around 4 years for a bachelor’s degree, 6-18 months to pass all four exam sections, and 1-2 years of work experience depending on your pathway.
The NC Accountancy Law course (8 hours) must also be completed within 12 months of applying for your license, but most candidates complete this toward the end of their exam journey rather than as a separate extended task.
Yes – North Carolina offers reciprocal licensure for CPAs already licensed in another jurisdiction, but applicants must either reside in North Carolina or have their principal place of business there. The citizenship/immigration status requirement applies to reciprocal applicants too, and applicants receive a 120-day temporary permit to practice while their application is processed.
North Carolina also recognizes automatic mobility, allowing out-of-state CPAs to practice in NC without notification, fee, or documentation, as long as they hold a valid license, have passed the Uniform CPA Exam, and have no felony convictions.
CPA salaries in North Carolina vary by region and specialization, with Charlotte’s growing financial district and the Research Triangle (Raleigh-Durham) area generally offering the most competitive salaries, driven by the state’s concentration of banking, technology, and life sciences firms. For a full breakdown by experience level and specialization, see our CPA salary guide.
North Carolina’s citizenship and immigration status requirement applies at the exam stage – you must be a US citizen, have declared your intention to become a US citizen, be a resident alien, or be a citizen of a foreign jurisdiction that grants similar examination privileges. This is stricter than most states, which either apply no such requirement or only apply it at the licensure stage.
Generally yes – North Carolina is one of 55 jurisdictions recognized as substantially equivalent under the Uniform Accountancy Act, so a CPA licensed in good standing in North Carolina can typically practice in other states without a new license, as long as North Carolina remains your principal place of business.
Always verify specific rules with NASBA’s CPA Mobility Tool before practicing in a new state.
For the most current information, visit the North Carolina State Board of CPA Examiners.
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