North Carolina CPA Exam & License Requirements 2024

CPA Exam Requirements North Carolina

CPA Requirements Overview for North Carolina

Aspiring CPA exam applicants in North Carolina must adhere to specific requirements set by the North Carolina CPA Board. Here’s what you need to know:

  • Educational Prerequisites:
    • The completion of relevant undergraduate accounting courses is mandatory.
    • Candidates must fulfill the semester hour requirements, which may include graduate income tax courses.
  • Ethical Standards:
    • Applicants must demonstrate good moral character as per the board’s guidelines.
    • Meeting the North Carolina law and CPA ethics requirements is essential for licensure.
  • Professional Qualifications:
    • Possession of a master’s degree is advantageous but not always mandatory.
    • Individuals must ensure all exam fees are paid in full before sitting for the Uniform CPA Exam.
  • Additional Considerations:
    • The board may review candidates’ backgrounds, including any court records related to professional conduct.
    • The completion of courses from an accredited community college can contribute to meeting the North Carolina CPA license prerequisites.

By fulfilling these criteria and submitting a complete application, aspiring North Carolina CPAs can proceed with confidence toward their licensure goals.

CPA Exam Requirements North Carolina – Overview
Educational Hours Required for Exam120 Semester Hours
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum Age18
Application Fee$230.00
Additional RequirementsNorth Carolina Board of Accountancy Site

CPA Exam Requirements

North Carolina CPA Exam Requirements Overview

To meet North Carolina CPA requirements, candidates must adhere to guidelines set forth by the North Carolina State Board. Here’s what you need to know about the Uniform CPA Exam:

As per North Carolina accounting statutes, applicants must possess a bachelor’s degree from an accredited institution. They should have completed the necessary semester hours and fulfilled education requirements related to accounting courses.

Before applying for the Uniform CPA Examination, candidates should ensure they have met all prerequisites set by the North Carolina State Board. This includes reviewing any professional organizations affiliated with the field and considering enrolling in online self-study courses to supplement their preparation.

Aspiring accountants can confidently pursue their licensure goals by staying informed about the North Carolina CPA requirements and diligently preparing for the Uniform CPA Exam.

Education Requirements For North Carolina Accountancy Statutes


To meet the education requirements outlined in North Carolina accounting statutes, candidates must adhere to guidelines set by the board. Here’s what you need to know:

  • The board conducts thorough evaluations to ensure applicants meet the necessary semester hours and have completed relevant accounting courses.
  • Ethics requirements are a crucial component, and candidates should be aware of the standards expected by the board.
  • Any current or previous charges may impact eligibility, so candidates should disclose this information to the board for approval.
  • Online self-study courses can be valuable supplements to traditional education methods, providing candidates with additional preparation opportunities.
  • CPE audits may be conducted by the board to verify compliance with ongoing education requirements.

By understanding and fulfilling the scholarly requirements outlined in North Carolina accounting statutes, candidates can ensure they are well-prepared to pursue their licensure goals.

North Carolina Master’s in Accounting Program Comparison

When comparing Master’s in Accounting programs in North Carolina, several factors come into play:

  • Bachelor’s degree: Ensure you have completed a relevant undergraduate program to qualify for admission.
  • CPA examiners: Consider the reputation of the program among professionals who oversee licensure.
  • Business law: Look for courses that cover legal aspects relevant to accounting practice.
  • Uniform CPA examination certificate: Programs that help students prepare for and pass the CPA exam are highly valuable.
  • Master’s degree: Evaluate the program’s curriculum, faculty expertise, and opportunities for specialization.
  • Accounting firms: Research the program’s relationships with local accounting firms and potential internship opportunities.
  • Cost accounting: Courses in cost accounting can provide essential skills for careers in various industries.
  • Accounting concentration: Some programs offer concentrations in specific areas of accounting, such as taxation or auditing.
  • Accounting programs: Compare the structure, content, and outcomes of different programs before making a decision.

By carefully assessing these factors, you can choose the Master’s in Accounting program in North Carolina that best aligns with your career goals and educational needs.

Scheduling Exam Appointments

Scheduling exam appointments for the Uniform CPA Test through the North Carolina Board is a crucial step in the licensure process. Here’s a breakdown of the process:

  • Application Submission: Candidates must submit their exam application to the State Board of CPA at least a year prior to their desired exam date.
  • Eligibility Confirmation: Upon approval, candidates receive confirmation of their eligibility to sit for the exam, provided they meet all semester hours and experience teaching accounting requirements.
  • Appointment Selection: With eligibility confirmed, candidates can select their exam appointment through the testing center’s online scheduling system.
  • Confirmation and Preparation: After scheduling, candidates receive confirmation of their appointment and can then focus on financial accounting and other areas covered in the exam.

By following these steps, candidates can efficiently navigate the process of scheduling their uniform CPA testing appointments and prepare effectively for success.

CPA License Requirements North Carolina

Steps to Become a CPA in North Carolina

To become a CPA in North Carolina, follow these essential steps:

Firstly, ensure you meet the ethics requirement and have completed the necessary semester hours of education in accounting courses. Next, apply to the State Board of CPA Examiners to take the Uniform CPA Examination. Once approved, schedule and pass the exam within a year prior to your application.

After passing the exam, fulfill the CPE audit requirements to maintain your license. Obtain a CPA certificate from the State Board of CPA Examiners upon meeting all requirements.

Throughout this process, stay informed about any updates or changes from the Board of CPA Examiners to ensure compliance with regulations.

Successful Exam Candidates

Successfully passing the Uniform CPA Examination is a significant milestone for North Carolina candidates aspiring to become CPAs. Upon passing the exam, candidates must ensure the board approves their application for licensure.

With a CPA certificate in hand, individuals can offer a range of accounting services, including financial accounting and tax advisory.

Having completed the necessary semester hours and relevant accounting courses, successful exam candidates are equipped with the knowledge and skills required to excel in their careers.

By obtaining a licensed CPA status and focusing on areas of specialization such as accounting concentration, individuals can enhance their professional standing in the field.

Applying for the Uniform CPA Testing Exam

When applying for the Uniform CPA Test in North Carolina, candidates must adhere to specific requirements:

Firstly, candidates must ensure they meet the semester hour requirement by completing relevant coursework such as managerial accounting and other bookkeeping courses at the undergraduate and graduate levels. These semester hours are essential for eligibility to take the exam.

Once the semester hour requirement is met, candidates can proceed with the application process. This involves submitting the application form and the required testing fees to the State Board of CPA. Upon approval, candidates receive confirmation of their eligibility to take the exam, provided they are a licensed CPA and meet other prerequisites.

With eligibility confirmed, candidates can schedule their exam appointment through the testing center’s online system. It’s crucial to ensure all exam fees are paid and that candidates are adequately prepared for the exam by utilizing resources such as online self-study courses.

By following these steps, CPA candidates can successfully apply for the Uniform CPA Exam and begin their journey towards obtaining their uniform CPA exam certificate as a North Carolina candidate.

North Carolina CPA requirements for education

In North Carolina, fulfilling the CPA requirements for education is essential for candidates seeking licensure. According to the North Carolina Accountancy Statutes, candidates must meet specific criteria:

Firstly, candidates must hold a bachelor’s degree from an accredited institution. This degree should include relevant coursework, such as an accounting course, and may also encompass other disciplines. Additionally, candidates may opt to pursue further education by completing graduate accounting courses to deepen their knowledge in the field.

Furthermore, candidates must ensure they meet the semester hours requirement mandated by the state. These semester hours should cover a variety of topics, including accounting concentration and other related subjects. Completing an online self-study course may also contribute to fulfilling these requirements.

Once the educational prerequisites are met, candidates can proceed with their application for the CPA exam. It’s crucial to ensure all testing fees are paid and that candidates are well-prepared for the exam by completing the necessary coursework.

By fulfilling the North Carolina CPA requirements for education, candidates can position themselves for success on the CPA exam and ultimately obtain their CPA license to practice in the state.

Gain The Necessary Experience

To qualify for a CPA license in North Carolina, candidates must gain the necessary experience. Here’s what you need to know:

  • Undergraduate Accountancy Courses: Candidates should have completed relevant undergraduate courses in accounting to establish a foundational understanding of the field.
  • Graduate Courses: Pursuing graduate-level courses in accounting can further enhance candidates’ expertise and prepare them for the demands of the profession.
  • Accounting Concentration: Focusing on an accounting concentration within their academic studies ensures candidates develop specialized knowledge in key areas of accounting practice.
  • Licensed CPA Supervision: Gaining experience under the supervision of a licensed CPA allows candidates to learn firsthand from experienced professionals in the field.

Furthermore, candidates must demonstrate their commitment to professional growth and development through continuing professional education. This ongoing learning ensures that CPAs stay up-to-date with the latest industry trends and regulations.

Overall, gaining the necessary experience not only fulfills the requirements for a CPA certificate license but also equips candidates with the practical skills and knowledge needed for success in their accounting careers.

North Carolina Experience Requirements for a CPA License

To meet the experience requirements for CPA licensure in North Carolina, candidates must fulfill certain criteria:

  • Bachelor’s Degree: Candidates must hold a bachelor’s degree from an accredited college or university to be eligible for CPA licensure.
  • Semester Hour Requirement: They must also complete a specified number of semester hours in accounting and related subjects as determined by the state board of CPA examiners.
  • Ethics Requirement: Candidates must demonstrate compliance with the ethics requirement set forth by the state board of CPA examiners.
  • CPA Certificate: Upon meeting these requirements, candidates can apply for the CPA exam and earn their CPA certificate upon successful completion.
  • Exam Fees Paid: Candidates are responsible for paying the necessary testing fees when applying for the CPA exam.

Furthermore, candidates are encouraged to pursue an accounting concentration within their academic studies to ensure they acquire the specialized knowledge and skills needed for success in the accounting profession.

Overall, meeting the experience requirements is a crucial step towards obtaining CPA licensure in North Carolina, ensuring that candidates possess the necessary education, ethics, and practical skills to excel in their accounting careers.

Maintaining Licensure

Maintaining licensure for the North Carolina CPA license involves fulfilling ongoing requirements to ensure proficiency and ethical conduct in the accounting profession. CPA candidates must adhere to certain guidelines set by the state board of CPAs to retain their licensure status.

Firstly, candidates must complete a specified number of semester hours in accounting and related subjects to meet the educational requirements outlined by the state board. This ensures that candidates have the necessary knowledge and skills to provide quality accounting services.

Additionally, candidates are required to engage in continuing education activities, such as courses in managerial accounting or financial analysis, to stay updated on industry trends and best practices. These activities help maintain the high standards of the accounting profession and ensure that CPAs remain competent in their field.

Furthermore, CPAs must demonstrate compliance with the ethics requirements established by the state board. This includes upholding professional standards and ethical conduct in all aspects of their work.

To renew their license, CPAs must submit an application and any required fees to the state board within the designated timeframe, typically one year prior to the license expiration date. By fulfilling these requirements, CPA candidates can maintain their licensure and continue to practice accounting in North Carolina.

Conditioning Requirements for Licensure Renewal

Conditioning requirements for licensure renewal in North Carolina involve certain criteria that must be met to ensure CPAs maintain their competency and ethical standards in the accounting profession. Here are the key points:

  • Graduate income tax courses: CPAs are required to complete graduate-level courses in income tax to stay updated on tax laws and regulations.
  • Undergraduate and graduate courses: CPAs must engage in ongoing education, including both undergraduate and graduate-level courses, to enhance their knowledge and skills in accounting principles and practices.
  • Professional ethics: CPAs must demonstrate adherence to professional ethics and conduct standards set forth by the North Carolina Accountancy Statutes.
  • CPA certification: Renewal of licensure requires maintaining CPA certification, which entails meeting the educational and experience requirements established by the state board.
  • College transfer bookkeeping courses: CPAs may fulfill part of their conditioning requirements by completing bookkeeping courses at an accredited community college or through college transfer programs.
  • Bachelor’s degree: CPAs must hold a bachelor’s degree from an accredited institution to be eligible for licensure renewal.
  • Graduate bookkeeping courses: Engaging in graduate-level bookkeeping courses allows CPAs to deepen their understanding of advanced accounting concepts and practices.
  • Business law: CPAs must stay informed about business laws and regulations by completing coursework in business law as part of their conditioning requirements.
  • Teaching accounting: CPAs may also fulfill conditioning requirements by teaching bookkeeping courses at an accredited institution, contributing to the education and training of future accounting professionals.

By fulfilling these conditioning requirements, CPAs in North Carolina can maintain their licensure and continue to serve clients with integrity and expertise.

CPA Exam and Licensure: North Carolina FAQs

Who can take the CPA Licensing Exam in North Carolina?

  • Eligibility Criteria:
    • Individuals seeking to take the licensure exam for CPA in North Carolina must meet specific requirements set by the state board.
    • Eligible candidates typically hold a bachelor’s degree or higher from an accredited college or university.
  • Educational Prerequisites:
    • In addition to completing the required accounting courses, prospective CPAs must have accrued a minimum number of semester hours in accounting.
    • Candidates may include those with undergraduate accounting classes or those who have completed college transfer accounting courses.
  • Additional Requirements:
    • The state board also mandates candidates to fulfill an ethics requirement and submit a completed exam application.
    • Graduate students, as well as individuals with accounting degrees from accredited institutions, are eligible to sit for the Uniform CPA test in North Carolina.

How long does it take to get a CPA license in North Carolina?

  • North Carolina CPA Licensing Process:
    • The timeframe to obtain North Carolina CPA licensing varies depending on individual circumstances and the completion of the required steps.
    • Applicants must meet North Carolina accounting statutes and fulfill the CPA licensing criteria outlined by the state board.
  • Educational Requirements:
    • Completion of a bachelor’s degree and graduate bookkeeping courses from an accredited college is typically required.
    • Candidates may need to transfer college bookkeeping courses and meet specific business law and ethics requirements.
  • Exam and Certification:
    • Passing the Uniform CPA Test and obtaining CPA certification are key steps in the process.
    • Candidates must fulfill experience teaching accounting and other accounting degree requirements to qualify for North Carolina CPA licensure.

Is the NC CPA exam hard?

  • North Carolina CPA Exam:
    • The CPA Test Exam in North Carolina is a rigorous test of knowledge and skills in accounting principles and related subjects.
    • Candidates must complete undergraduate and graduate courses in areas such as professional ethics and business law to be eligible for the exam.
  • Preparation:
    • To prepare for the exam, candidates can enroll in online self-study courses and review materials provided by university-accredited programs.
    • Meeting the semester hour requirement and participating in continuing professional education can bolster candidates’ readiness for the exam.
  • Success Factors:
    • While the NC CPA exam can be challenging, candidates who dedicate sufficient time and effort to studying and preparation often find success.
    • Fulfilling the state board’s CPA requirements to maintain a strong understanding of accounting principles can help candidates perform well on the exam.

How often do you have to renew your CPA licensing?

  • Renewal Frequency:
    • North Carolina CPAs are required to renew their licenses annually during the annual license renewal period set by the state boards.
    • The renewal process typically happens annually, with the board approving renewals for individuals who meet the criteria.
  • Renewal Requirements:
    • Renewal applicants must meet all renewal prerequisites, including completing accounting courses and meeting behavioral professional ethics standards.
    • Additionally, candidates should maintain good moral character and provide evidence of continuing education, such as online self-study courses or semester hours completed.
  • License Maintenance:
    • To ensure continuous licensure, CPAs must stay updated on managerial accounting, financial analysis, and tax services while also adhering to national association standards.
    • CPAs are encouraged to submit renewal applications promptly to avoid any lapses in licensure.

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