12 May North Carolina CPA Exam & License Requirements
- Minimum age: 18
- U.S. Residency Required (or having intent of becoming US citizen)
- State Residency NOT required
Education RequirementsA candidate is required to fulfill one of the following:
- Bachelor degree or above
- Accounting course requirement: 30 semester hours (30 credits)
- Allowed to count 1 Business Law class (3 credits) towards this 30-credit requirement
NC CPA License RequirementsEducation
- Completion of 150 semester hours: including at least 30 semester hours in undergraduate accounting courses.
- Of those 30, no more than six semester hours of accounting principles and no more than three semester hours of business law; or (2) at least 20 semester hours or the equivalent in quarter hours, of graduate accounting courses that are open exclusively to graduate students; or (3) a combination of undergraduate and graduate courses which would be equivalent to Subparagraph (1) or (2).
- Please check North Carolina CPA rules for more details.
• one (1) year experience in the public practice of accountancy under the direct supervision of a properly licensed CPA; or
• one (1) year experience in the field of accountancy under the direct supervision of a properly licensed CPA; or
• four (4) years experience in the field of accounting; or
• four (4) years experience teaching accounting in an accredited college or university; or
• four (4) years experience self-employed in accounting; or
• any combination of such experience determined by the Board to be substantially equivalent to the above.In calculating work experience, one year of work experience is 52 weeks of full-time employment; full-time employment is defined as working at least 30 hours each week for at least one year. Experience affidavits for part-time work (less than 30 hours each week) must contain a record of the actual part-time hours the applicant performed accounting services only for each week of part-time employment. Actual part-time hours do not include hours paid for sick leave, vacation leave, attending CPE courses, or other time not spent directly performing accounting services. The applicant for certification must submit to the Board experience affidavits from all of the relevant employers. Ethics Exam
- Candidates’ are not required to take an ethics exam prior to sitting for the Uniform CPA Exam. However, to get your CPA license a candidate must, within one year prior to applying for certification, complete an eight-hour course on the North Carolina Accountancy Statutes and Rules, including the Rules of Professional Ethics and Conduct. The Board suggests that applicants meet the requirement within the last few months prior to applying for a certificate. The North Carolina Association of CPAs offers two qualifying courses: a one-day, group-study seminar, “Ethics Principles and Professional Responsibilities,” and an online self-study course, “North Carolina Law Course: Ethics, Principles, and Professional Responsibility for North Carolina License Applicants.
North Carolina CPA Exam FeesThe cost to take all four sections of the CPA exam in North Carolina is $729.08 plus the initial $230 application fee. The re-examination application fee is $75.
|Auditing and Attestation (AUD)||$192.03|
|Business Environment and Concepts (BEC)||$175.51|
|Financial Accounting and Reporting (FAR)||$192.03|
Additional CPA Requirements
- Pass all 4 sections of the CPA exam with a score of 75% or higher
- Complete verified accounting work experience
- Fill out and submit all required CPA license application paperwork
- Pay the CPA license application fee