North Carolina CPA Requirements
Exam and License Requirements To Become a CPA

North Carolina CPA Requirements

The North Carolina State Board of CPA Examiners is the governing organization responsible for issuing CPA licenses to eligible professionals in the state. It has a single-tier licensing structure, which means the state board does not provide a CPA certificate after completing the CPA Exam. It only permits the CPA license if you meet all the licensure requirements post CPA Exam.

You will need a Social Security number to get a CPA license in North Carolina. Your Social Security number holds an important position in the licensure process.

• U.S. citizenship is required to take the uniform CPA Exam and to obtain a license in North Carolina.
• You must be at least 18 years old to sit for the CPA Exam.
• It is not necessary to be a resident, employee, or keep an office in the state.

Educational Requirements

1. A bachelor's degree (120 hours) from a college or university accredited by one of the regional accrediting associations in any field that includes, or is complemented by, a concentration in accounting is required to sit for the exam. A concentration in accounting includes one of the following:

   • 30 semester hours of undergraduate accountancy courses that include no more than six semester hours of accounting principles and no more than three semester hours of business law.
   • 20 semester hours of graduate accounting courses that are only available for graduate students.
   • A blend of undergraduate and graduate accounting courses which would be equivalent to the above two options. Noting that there is a difference between undergraduate and graduate level courses, one credit hour in graduate work is equal to one and one-half credit hours in undergraduate accounting classes.
2. To apply for the license, you must have 150 semester hours (including a bachelor’s degree) with a minimum of 24 hours consisting of 3 hours from at least 8 of these 10 fields of study: communications, computer technology, economics, ethics, finance, humanities, international environment, law, management, and statistics.

The CPA Examination is the most important criterion for earning the CPA credential. Each section requires a minimum score of 75 to pass the exam. In addition, you must pass all four sections within 18 months. If an applicant did not take the Uniform CPA Examination in North Carolina, they must submit an Interstate Exchange form completed by the jurisdiction in which they took the examination in order to have their exam scores transferred to North Carolina.

You are required to have 1 year of experience in the public practice of accountancy under the direct supervision of a properly licensed CPA, or 4 years of experience in the field of accounting, teaching accounting, or any combination of such experience determined by the Board to be substantially equivalent to the foregoing.

You must complete an 8-hour ethics course and pass an exam on the North Carolina Rules of Professional Ethics and Conduct.

The International CPA Program is specifically designed to accommodate non-U.S. candidates taking the CPA Exam. North Carolina does not take part in this initiative.