State Requirements

North Carolina

State & Territory Requirements

Last Updated 2/24/2020


Age Requirement 18
Citizenship Requirement Yes
Residency Requirement Yes
Social Security # Requirement Yes
Education Requirement for Licensure 150 hours (including B.A.) or should a candidate possess a Master’s degree or more advanced degree in accounting, tax law, economics, finance, business administration or a law degree from a regionally accredited college or university or the equivalent, the candidate is in compliance with the 150 hour requirement as defined by 21 NCAC 08A.0309 and the education requirement further noted in 21 NCAC 08F.0410 (a).
Participates in International Examination Program No
Hours in Accounting: 30 semester hours or equivalent quarter hours of undergraduate accounting (which includes no more than 6 hours of accounting principles and no more than 3 semester hours of business law) or 20 semester hours or equivalent quarter hours of graduate accounting courses open only to graduate students or a combination of undergraduate and graduate courses
Exam sitting requirements: B.A. (120 hours)
Experience Requirements: The work experience requirement is 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 of experience in the field of accounting; or four (4) years of experience teaching accounting in an accredited college or university; or four (4) years of experience self-employed in accounting. If the applicant does not meet the one-year requirement, he or she must meet the four-year requirement.
Ethics Exam: Eight hour group study course or online self-study course on North Carolina Rules of Professional Ethics and Conduct
State Society

North Carolina Association of CPAs

Chandler Wright


3100 Gateway Centre Boulevard

Morrisville, NC


Email: cwright@NCACPA.ORG

State Board

North Carolina State Board of CPA Examiners


1101 Oberlin Road, Suite 104

P.O. Box 12827

Raleigh, NC


Information for first-time applicants - CPA Examination Services


For the citizenship requirement, applicants must either be a citizen of the United States (or has declared the intention of becoming a citizen) or is a resident alien or is a citizen of a foreign jurisdiction which extends to citizens of this State like or similar privileges to be examined
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