North Carolina CPA Requirements

How to become a CPA in the state of North Carolina…

How to become a CPA in North Carolina?

Becoming a CPA involves many steps. First, you must meet state-specific educational and legal requirements and pay your fees to sit for the Uniform CPA Exam. Then, you must obtain relevant experience. This page contains all the information you need for becoming a CPA in North Carolina.

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Overview of North Carolina Requirements


Semester Units


in Application fees


Years of Experience


Residency or 

Citizenship Requirements


International Exam Program


Ethics Exam

North Carolina CPA requirement details:

Credit Requirements: North Carolina CPA applicants must meet the 120-credit hour requirement, with a minimum of 30 semester hours in undergraduate-level accounting courses, 20 hours of graduate-level courses, or the equivalent combination of undergraduate and graduate courses. 

Minimum degree: Baccalaureate.

Additional Requirements: None.

Educational Requirement: CPA candidates must complete 150 hours of education with a concentration in accounting, including 24 hours of coursework with one three-hour course from eight of the following ten subjects:

  • Law 
  • Management 
  • Statistics 
  • Economics
  • Ethics 
  • International Environment 
  • Humanities or Social Science 
  • Finance 
  • Computer Technology 
  • Communications 

Experience Requirements: Candidates must have one year of full-time professional accounting experience under an active CPA’s supervision. Alternatively, candidates may present proof of a four-year academic experience teaching accounting in a college or university approved by the Board. 

Ethics Exam: Yes – applicants must complete an eight-hour North Carolina Accountancy Statutes and Rules course covering state-specific professional ethics. 

Social Security Requirements: Yes

Participates in International Exam Program: No

Minimum Age: 18 years.

Citizenship: Applicants must be citizens of the U.S. or declare an intention of becoming citizens. 

More Requirements: None.

NC State Board of CPA Examiners

PO Box 12827

Raleigh, NC 27605-2827

(919) 733-4209

Initial application fee: $230

Re-examination fees: applicants must pay the Board fee for each exam section retaken and a re-examination fee of $75. 

AUD: $238.15

FAR: $238.15

REG: $238.15

BEC: $238.15

Total: $1,182.60

All fees are non-refundable.

North Carolina CPAs are required to renew their licenses annually before July 1.

North Carolina CPAs must complete 2,000 CPE minutes by December 31 of each year, including at least 50 minutes annually in professional ethics and conduct study.

For more information on becoming a CPA in North Carolina, please visit the North Carolina State Board of Certified Public Accountant Examiners or the North Carolina Society of CPAs website. 

A comprehensive guide on New Carolina’s CPA examination eligibility requirements and application process is here. Licensing guide is here

Note: You can find the state’s laws and regulations regarding public accounting practice here.

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