If you are aspiring to become a Certified Public Accountant (CPA) in North Carolina, understanding the CPA exam and licensure process is crucial. This comprehensive guide outlines the key steps and CPA exam requirements in North Carolina to help you navigate the path toward obtaining your CPA license.
Table of Contents
| 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 CPA for 2025
The CPA Exam is a standardized exam required across all states, including North Carolina. Administered by the National Association of State Boards of Accountancy (NASBA), the CPA exam consists of four sections designed to assess the knowledge and skills necessary for a successful career in accounting.
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 accounting principles, 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 law 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)
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)
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 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.
Exam costs and fees
The CPA exam costs vary depending on the number of sections you take and the jurisdiction. In North Carolina, the exam fees typically range from $200 to $250 per section of the CPA Exam. In addition to the exam section fees, there may be additional charges for the CPA exam application, transcripts, and any rescheduling fees. The CPA license fee in North Carolina is approximately $100. Candidates are required to pay the exam fees at the time of scheduling through the official testing organization, Prometric. It is essential to be aware of all associated costs to budget for the entire exam process effectively.
Education Requirements for the North Carolina CPA License
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 undergraduate accountancy courses 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. This is often achieved through graduate accounting courses or additional undergraduate and graduate courses in accounting principles and business management. - Required Courses
Specific accounting courses and business-related subjects must be included in your accounting program, such as:- Auditing
- Financial accounting
- Tax compliance
- Business information systems
Ethics Study
North Carolina requires candidates to complete ethics courses approved by the state board as part of the educational requirements.
Start Your CPA Journey Here
CPA Exam: Key Details and Tips for Success
The CPA exam is known for its rigor, but proper preparation can make the process manageable. CPA exam preparation is crucial to success.
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 timeframe.
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. - 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 principles 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 North Carolina 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. To take the CPA Exam, candidates must provide official college transcripts and undergo a background check. - Complete the CPA Exam
Apply through NASBA to take the Uniform CPA Exam. Pass all four sections within the 18-month timeframe. An applicant’s educational background must be evaluated by NASBA’s International Evaluation Services if they attended a college or university outside the United States. - Gain Relevant Experience
Work under the supervision of a licensed CPA to meet the experience requirements. North Carolina requires one year of work experience in accounting to qualify for a CPA license. - 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 Carolina
Once you have passed the Uniform CPA Exam and met the experience requirements, you’re ready to apply for your CPA.
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 CPA 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. These exam fees are typically around $200-$250 per section, with additional fees for the application and other administrative costs.
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
Download North Carolina CPA Requirements
Frequently Asked Questions
What Are the Fees for the CPA Exam?
The cost to take the North Carolina CPA Exam includes fees for each section, typically around $200-$250 per section, plus application fees. Exam fees are paid directly to the testing organization at the time of scheduling.
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 license.
Do You Have to Be a North Carolina Resident to Get Your CPA License?
No, you do not have to be a North Carolina resident to obtain your license in North Carolina. However, you must meet the North Carolina CPA requirements, including education and experience requirements. It is essential to ensure that your application complies with the rules set forth by the North Carolina Board regardless of your state of residency. Some candidates may also be required to complete additional documentation regarding their North Carolina residency status if they apply from out of state.
Do I have to complete continuing education?
Continuing Professional Education (CPEs) is a crucial part of maintaining your CPA license in North Carolina. After obtaining your CPA license, you are required to complete a certain number of CPE hours each year to stay current with industry standards, new tax laws, and accounting principles. North Carolina CPAs must complete at least 40 hours of CPE annually, including a specific amount of ethics training. These hours can be earned through various educational activities such as courses, seminars, and workshops that are approved by the NC State Board. The goal of CPEs is to ensure that licensed CPAs remain knowledgeable and up-to-date with the latest developments in the accounting field.
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 continuing professional education 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: phyllise@nccpaboard.gov
Web: nccpaboard.gov
Application form: North Carolina CPA Application Form