Do you plan to sit for the CPA Exam in North Carolina? Excellent choice, as North Carolina has one of the most business-friendly tax climates in the United States. This makes becoming a CPA in North Carolina a great career prospect. However, there are specific CPA license and exam requirements that you need to meet to obtain your CPA license in North Carolina.
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.
| Social Security Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | 150 hours* (including a bachelor’s degree) |
| Pass the Exam | Score at least 75 in each section to pass |
| Work Experience | 1 year in public accounting or 4 years in relevant accounting experience |
| Ethics Exam Requirements | Yes |
| International CPA Examination Program | North Carolina does not participate in the International CPA Exam Program. |
*Legislative Update: SB321 (Effective Jan. 1, 2026)
Starting Jan. 1, 2026, North Caroline began offering an alternative pathway to licensure, requiring only a bachelor’s degree and 2 years of experience.
Educational Requirements
Effective Jan. 1, 2026, North Carolina introduced multiple CPA licensure pathways, meaning you can meet the education requirement through different options based on your degree and total credit hours.
To qualify, you must meet 1 of the following education requirements:
- You must complete 150 semester hours of education and earn a bachelor’s degree or higher with a concentration in accounting from a college or university that is regionally accredited (or an institution the Board considers substantially equivalent).
- You must earn a bachelor’s degree with a concentration in accounting from a college or university that is regionally accredited (or an institution the Board considers substantially equivalent).
Or
Work Experience Requirements
Starting Jan. 1, 2026, North Carolina also offers multiple work experience pathways, so you can meet the experience requirement in different ways depending on your education and background.
To qualify, you must meet 1 of the following experience requirements:
- If you have a bachelor’s degree, you must complete 2 years or more of work experience under the supervision of a CPA.
- If you have completed 150 semester hours and earned a bachelor’s degree or higher with a concentration in accounting, you must complete 1 year or more of work experience under the supervision of a CPA.
- Complete 4 years of experience teaching accounting at a 4-year college or university that is regionally accredited (or considered substantially equivalent by the Board).
- Complete 4 years of experience working in the field of accounting.
- Complete 4 years of experience teaching college-transfer accounting courses at a community college or technical institute that is regionally accredited.
- Complete a combination of experience that the Board considers substantially equivalent to the options listed above.
Or
Or
Or
Or
Or
Ethical Exam Requirements
You must complete an 8-hour ethics course and pass an exam on the North Carolina Rules of Professional Ethics and Conduct.
North Carolina CPA Exam & Licensing: Cost and Fees
The administrative fee for the Initial Exam Application is $230, and the re-examination charge is approximately $75. The fee to take each section of the CPA Exam is $265.57. If you have passed the Uniform CPA Exam and met all the licensing requirements, you can apply for your CPA license in North Carolina. It will cost you approximately $100.
| North Carolina CPA Exam Fees | ||
|---|---|---|
| Exam Application Fee | $230 | |
| Auditing and Attestation (AUD) | $265.57 | |
| Financial Accounting and Reporting (FAR) | $265.57 | |
| Regulation (REG) | $265.57 | |
| ISC/BAR/TCP | $265.57 | |
| Total: | $1,292.28 | |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).
License Renewal Requirements
Every active CPA license must be renewed before July 1 of each year. You need to submit a renewal application that confirms your Continuing Professional Education (CPE). The license renewal fee is $60. If you fail to renew your license by July 1, the North Carolina State Board will send a letter of demand to your registered address. Once your license is revoked, you are no longer a CPA.
Continuing Education Requirements
All active CPAs are required to have 40 hours of CPE, which includes at least 50 minutes of professional ethics and conduct courses. You are no longer required to submit any CPE if your license is inactive.
North Carolina CPA Exam: Exam Dates, Score Release, and Scheduling
Learn more about the North Carolina CPA Exam, including crucial information on exam dates, score release schedules, and the intricate scheduling process. Understanding these components is essential for aspiring accountants aiming to navigate the certification journey effectively and efficiently.
Exam Dates & Score Release
The CPA Exam is held year-round, and candidates can schedule their exam accordingly. It is administered by CPA Examination Services (CPAES), a NASBA division. However, be sure to check the CPA Exam score release dates that the American Institute of Certified Public Accountants (AICPA®) shares biennially.
Exam Section Scheduling
Below is a step-wise guide to applying for and scheduling the CPA Exam in North Carolina.
If you meet all the CPA Exam requirements, you may submit your application to the North Carolina Board. They then evaluate your educational transcripts to determine your eligibility.
After the board has approved your CPA Exam application, NASBA will send you an Authorization to Test (ATT). The ATT serves primarily as authorization to sit for the CPA Exam. It indicates that the board has confirmed your eligibility to schedule and take the exam.
Your “Notice to Schedule” (NTS) is an essential document for scheduling your CPA Exam. It is provided 3 to 6 weeks after the CPA Exam application is submitted. You’ll need to take your NTS with you to the Prometric testing center, as you will not be allowed to take the exam without it. It’s strongly suggested by the board that you keep 2 copies of your NTS printouts.
To increase your chances of getting your preferred test day, time, and location, NASBA advises scheduling the CPA Exam at least 6 weeks in advance. The Prometric website allows for the scheduling of the Certified Public Accountant Exam. You will need your NTS to
schedule the CPA Exam, as it contains your NTS number.
You must score at least 75 in each section to pass the CPA Exam. There’s a 30-month rolling period to pass all the sections upon successfully completing the first section.
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