North Carolina CPA Requirements

North Carolina CPA Requirements

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North Carolina CPA Requirements

How to Become a CPA in North Carolina

Welcome to your one-stop-shop for CPA Requirements in North Carolina. Navigate through the tabs below for a comprehensive overview of your state’s specific CPA requirements, including: education and residency requirements, licensured details, who to contact, and how much the exam costs.

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Education Requirements

Credit Requirements: 150 semester units (225 quarter units) needed for certification, but not needed to sit for the exam

Minimum Degree: Baccalaureate

Additional Requirements: 30 semester hours or equivalent quarter hours of undergraduate accounting (which includes no more than 6 hours of accounting principles) or 20 semester hours or equivalent quarter hours of graduate accounting courses open only to graduate students or a combination of undergraduate and graduate courses

Residency Requirements

Citizenship: U.S. Citizenship is not required

Minimum Age: 18

Additional Requirements: It is not necessary to be a resident, employee, or keep office(s) in the state.

Social Security Requirement: Yes

Educational Requirement: 150 Semester hours including Bachelor's Degree 

Participates in International Exam Program: No

Experience Requirements: 1 year experience in the public practice of accountancy under the direct supervision of a properly licensed CPA; or one (1) year experience in the field of accountancy under the direct supervision of a properly licensed CPA; or four (4) years of experience in the field of accounting; or four (4) years of experience teaching accounting in an accredited college or university; or four (4) years of experience self-employed in accounting. If the applicant does not meet the one-year requirement, he or she must meet the four-year requirement.

Ethics Exam: Must pass Exam on North Carolina Rules of Professional Ethics and Conduct 

North Carolina State Board of CPA Examiners
State Education Department, Division of Professional Licensing Services
1101 Oberlin Road, Suite 104
PO Box 12827
Raleigh, NC 27605-2827

Email: phyllise@nccpaboard.gov
Phone: 919-733-4224
Fax: 919-733-4209

Initial Application Fees $230
AUD $193.45
BEC $173.60
FAR $193.45
REG $173.60
Total $964.10

     *$75 re-examination application fee