If you’re looking to become a Certified Public Accountant (CPA) in North Carolina, understanding the CPA exam and licensure process is essential. This comprehensive guide outlines the key steps and CPA Exam requirements in North Carolina to help you navigate the path to achieving your CPA license.
| CPA Exam Requirements North Carolina – Overview | |
| Educational Hours Required for Exam | 120 Semester Hours |
| Educational Hours Required for Licensure | 150 Semester Hours |
| Residency Required | U.S. citizen or legal resident |
| Degree Required | Bachelor’s or Master’s |
| Minimum Age | 18 |
| Application Fee | $230.00 |
| Additional Requirements | North Carolina Board of Accountancy Site |
Understanding the CPA Exam Requirements in North Carolina for 2025
The Uniform CPA Exam is a rigorous, standardized exam required across all states, including North Carolina. Administered by the National Association of State Boards of Accountancy (NASBA), the exam consists of four sections:
Core Sections of the CPA Exam
All candidates must complete the following three core sections, which cover foundational knowledge essential for every CPA:
- Auditing and Attestation (AUD)
- This section evaluates your ability to conduct audits, reviews, and other attestation services. It covers topics like audit planning, internal controls, evidence evaluation, and reporting. Understanding professional ethics, regulatory frameworks, and fraud risks is critical for passing AUD.
- Financial Accounting and Reporting (FAR)
- FAR is one of the most challenging sections and focuses on financial reporting frameworks, including Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Topics include preparing and analyzing financial statements, accounting for assets and liabilities, and addressing governmental and non-profit accounting.
- Regulation (REG)
- REG emphasizes compliance and ethics in tax and business law. This section tests your ability to apply federal tax laws to individuals and entities, address legal responsibilities of businesses, and ensure ethical decision-making.
Discipline Section (Specialization Options)
Under the updated CPA Exam model, candidates must also choose one of three discipline sections. These sections allow candidates to specialize in areas aligned with their career goals while demonstrating advanced proficiency in specific aspects of accounting.
- Business Analysis and Reporting (BAR)
- Ideal for candidates pursuing roles in financial accounting and advisory services. This section focuses on technical accounting concepts, financial analysis, data-driven decision-making, and business reporting frameworks.
- Tax Compliance and Planning (TCP)
- This section is tailored for candidates interested in tax-focused careers. It includes advanced topics in federal taxation, state and local tax compliance, tax planning strategies, and handling complex tax scenarios for individuals and entities.
- Information Systems and Controls (ISC)
- ISC is designed for those aiming to specialize in auditing technology systems or cybersecurity. It tests knowledge in IT governance, risk assessment, data management, and controls for financial reporting systems.
Key Facts About the CPA Exam
- To sit for the CPA exam in North Carolina, candidates must meet specific educational requirements (discussed below).
- The Uniform CPA Examination tests knowledge in accounting, financial accounting, tax compliance, and attestation services.
- Each of the four sections requires a passing score of 75 or higher.
- Candidates must pass all four sections within an 18-month rolling window.
Education Requirements for the CPA License in North Carolina
To qualify for the CPA exam and licensure, you must meet North Carolina’s stringent education requirements.
Educational Pathway
- Bachelor’s Degree
- Candidates must earn a bachelor’s degree from an accredited college or university.
- Your degree should include accounting coursework and business courses totaling at least 120 semester hours to sit for the exam.
- Total Semester Hours
- While you can take the exam with 120 semester hours, CPA licensure requires a minimum of 150 semester hours, often achieved through a master’s degree or additional accounting and business courses.
- Required Courses
- Specific accounting subjects and business related subjects must be included in your accounting program, such as:
- Auditing
- Financial accounting
- Tax compliance
- Business information systems
- Specific accounting subjects and business related subjects must be included in your accounting program, such as:
Ethics Study
North Carolina requires candidates to complete ethics courses approved by the state board as part of the educational requirements.
CPA Exam: Key Details and Tips for Success
The CPA exam is known for its rigor, but proper preparation can make the process manageable.
How the Exam is Administered
- The exam is computer-based and offered year-round at Prometric testing centers.
- Each section has a time limit of 4 hours.
- You must pass all four sections within an 18-month rolling window.
Tips for Passing the CPA Exam
- Choose a CPA Review Course:
Enroll in a reputable review program to help you master the exam content. Popular providers include Becker, NINJA CPA Review, and Gleim. - Create a Study Plan:
Dedicate consistent time each week to study. Break down the content into manageable chunks. - Focus on Weak Areas:
Spend extra time on topics that challenge you, whether it’s financial accounting concepts or regulatory compliance. - Practice Simulations:
The exam includes task-based simulations that mirror real-world CPA scenarios. Practicing these can significantly boost your confidence.
Experience Requirements for CPA Licensure
In addition to passing the Uniform CPA Exam, candidates must fulfill experience requirements to obtain their CPA license.
Work Experience
- A minimum of one year (2,000 hours) of general accounting experience is required.
- This work must be supervised by a licensed CPA and can include roles in public accounting, finance, or other relevant fields.
- Both full-time and part-time employment may qualify if it meets the hour requirement.
Good Moral Character
Candidates must demonstrate good moral character as part of their application, typically verified through references and background checks.
Steps to Become a CPA in North Carolina
- Determine Your Eligibility
- Ensure you meet the education requirements to sit for the CPA exam.
- Verify your semester hours and specific coursework align with North Carolina’s state requirements.
- Complete the CPA Exam
- Apply through NASBA to take the Uniform CPA Exam.
- Pass all four sections within the 18-month timeframe.
- Gain Relevant Experience
- Work under the supervision of a licensed CPA to meet the experience requirements.
- Apply for Licensure
- Submit your application to the North Carolina State Board of CPA Examiners, including proof of education, experience, and exam scores.
- Complete additional steps, such as the ethics study, as mandated.
- Applying for a CPA License in North CarolinaOnce you have passed the Uniform CPA Exam and met the experience requirements, you’re ready to apply for your CPA license.
- Steps to Apply for CPA Licensure
- Submit Your Application:
Apply through the North Carolina State Board of CPA Examiners. Include all required documentation, such as proof of education and work experience. - Complete Ethics Requirements:
North Carolina requires candidates to pass an ethics exam or complete ethics courses approved by the board. - Pay Licensing Fees:
Be prepared to pay an application fee as part of the licensing process.
- Submit Your Application:
- Steps to Apply for CPA Licensure
Benefits of Becoming a CPA in North Carolina
Professional Recognition
CPAs are highly regarded for their expertise in accountancy and public accounting, setting them apart from other accountants.
Higher Earning Potential
Achieving CPA certification often leads to increased salaries, as CPAs bring advanced skills and credentials to their roles.
Career Opportunities
CPAs have diverse opportunities in industries such as:
- Public accounting
- Corporate finance
- Government and nonprofit organizations
- Consulting and advisory services
Frequently Asked Questions
What Are the Fees for the CPA Exam?
The cost to take the Uniform CPA Exam includes fees for each section, typically around $200-$250 per section, plus application fees.
How Long Does It Take to Become a CPA?
The timeline varies depending on your educational background and the time needed to complete the exam and gain work experience. Most candidates achieve licensure within 2-5 years.
Can I Take the CPA Exam Without a Master’s Degree?
Yes, as long as you meet the 120 semester hours requirement to sit for the CPA exam. However, you’ll need 150 semester hours to obtain your CPA license.
Key Takeaways
- Becoming a licensed CPA in North Carolina involves meeting specific educational requirements, passing the Uniform CPA Examination, and gaining professional experience.
- Start by earning a bachelor’s degree with at least 120 semester hours to qualify for the CPA exam. Complete 150 semester hours to fulfill licensure requirements.
- The Uniform CPA Exam consists of four challenging sections, requiring strategic preparation and dedication.
- Work experience under a licensed CPA is essential for CPA licensure.
- Once licensed, ongoing CPE ensures you stay updated on industry trends and maintain your certification.
By following these steps and meeting North Carolina’s state requirements, you can achieve your goal of becoming a Certified Public Accountant. Whether you’re just starting your journey or completing the final steps, this guide provides the roadmap to success.
Additional Information
While we do our best to keep all of this information up to date you are welcome to visit and or contact the North Carolina Board of Accountancy with any other questions you might have.
North Carolina State Board of Public Accountancy
Address: 1101 Oberlin Road, Suite 104 PO Box 12827 Raleigh, NC 27605-2827
Phone: (919) 733-4222 Fax: (919) 733-4209
Email: [email protected]
Web: nccpaboard.gov
Application form: North Carolina CPA Application Form