North Carolina consistently ranks among the nation’s top states for business growth and professional opportunities. The state’s favorable tax climate, combined with its position as home to 13 Fortune 500 companies, including Bank of America, Nucor, and Lowe’s, creates exceptional demand for qualified CPAs. According to the U.S. Department of Labor, North Carolina anticipates 9% job growth for accounting and auditing professionals through 2028, making this an opportune time to pursue CPA certification in the Tar Heel State.
This comprehensive guide provides everything you need to understand North Carolina CPA requirements, from educational prerequisites through continuing education obligations. Whether you’re beginning your accounting journey or transitioning from another state, you’ll find detailed information about certification requirements, costs, timelines, and career prospects.
Quick Navigation
- Step 1: Meet Educational Requirements
- Step 2: Pass the Uniform CPA Exam
- Step 3: Gain Professional Experience
- Step 4: Obtain Your NC CPA License
- Step 5: Maintain Through Continuing Education
- CPA Salary Expectations in North Carolina
- Timeline and Investment Overview
- Frequently Asked Questions
Step 1: Meet Educational Requirements
The North Carolina State Board of CPA Examiners maintains specific educational standards for CPA candidates.
maintains specific educational standards for CPA candidates. Understanding these North Carolina CPA requirements ensures you select the correct academic pathway from the start.
Core Educational Requirements
To qualify for CPA certification in North Carolina, you must complete:
- 150 semester hours of college credit (225 quarter hours)
- A bachelor’s degree, minimum, from an accredited institution
- Specific accounting and business coursework meeting Board standards
Key Insight: Since most bachelor’s degrees comprise 120 semester hours, aspiring CPAs typically need additional education through master’s programs, post-baccalaureate certificates, or specialized five-year CPA track programs.
Approved Educational Institutions
The NC Board accepts credits from institutions accredited by these regional agencies:
- Southern Association of Colleges and Schools–Commission on Colleges
- Middle States Association of Colleges and Schools
- Higher Learning Commission
- New England Association of Schools and Colleges
- Northwest Commission on Colleges and Universities
- Western Association of Schools and Colleges
- Council on Occupational Education
Explore accounting programs in North Carolina to find accredited options that meet these standards.
Accounting Concentration Options
North Carolina offers three pathways to meet accounting coursework requirements:
Business Coursework Requirements
Beyond accounting concentration, candidates need 24 semester hours of business coursework, including at least 3 hours in eight of these areas:
- Computer technology
- Communications
- Ethics
- Economics
- Social science/humanities
- Finance
- Law
- International environment
- Statistics
- Management
Exemption: Holders of master’s degrees in tax law, accounting, finance, economics, business administration, or law automatically satisfy the business coursework requirement.
Step 2: Pass the Uniform CPA Exam
The Uniform CPA Examination marks a critical milestone in fulfilling North Carolina’s CPA requirements. Understanding eligibility criteria and application procedures helps streamline your path to certification.
Exam Eligibility Requirements
North Carolina allows candidates to sit for the CPA exam before completing all 150 credit hours of education. You qualify if you:
- Are a U.S. citizen or have declared intent to become one
- Are a resident alien or citizen of a reciprocal foreign jurisdiction
- Are 18 years or older
- Demonstrate good moral character
- Hold a bachelor’s degree (120 of the required 150 hours)
Application Process
- Download Application: Obtain the Initial Application for Uniform CPA Exam from the NC Board website
- Gather Documentation:
- Two passport-sized photos
- Official transcripts with institutional seals
- Three moral character references
- Court records (if applicable)
- Submit Materials: Mail to NC State Board of CPA Examiners, P.O. Box 12827, Raleigh, NC 27605-2827
- Pay Fees: $230 administrative fee plus section fees via check, money order, or credit card
Testing Locations in North Carolina
Prometric testing centers operate in six convenient locations:
- Asheville
- Charlotte
- Greensboro
- Greenville
- Raleigh
- Wilmington
Learn more about the Uniform CPA Exam format, scoring, and preparation strategies.
Step 3: Gain Professional Experience
Professional experience requirements ensure North Carolina CPAs possess practical skills beyond academic knowledge. The Board offers multiple pathways to accommodate diverse career trajectories.
Experience Pathways
Important Experience Considerations
- Full-time Definition: 52 weeks at a minimum of 30 hours per week
- Part-time Calculations: Must document weekly hours for conversion
- Teaching Restrictions: Maximum 2 years of accounting principles; minimum 2 years of advanced courses
- Documentation: Experience Affidavits required from all supervisors
Professional Tip: Begin documenting your experience early. Maintain detailed records of responsibilities, hours worked, and supervisor information to streamline the certification application process.
Step 4: Obtain Your NC CPA License
After satisfying education, examination, and experience requirements, candidates must complete the final steps to receive their North Carolina CPA certificate (the state’s term for license).
Pre-Application Requirements
Before applying for certification, complete an 8-hour CPE course on North Carolina Accountancy Statutes, Rules, and Ethics. The North Carolina Association of CPAs offers approved courses meeting this requirement.
Application Checklist
Ensure you’ve completed:
- ✓ 150 semester hours with required coursework
- ✓ Passed all CPA exam sections (75% minimum)
- ✓ NC statutes and ethics course
- ✓ Experience requirement verification
- ✓ Moral character attestations
Reciprocity Options
Interstate Reciprocity: CPAs from other U.S. jurisdictions meeting North Carolina standards may apply for reciprocal certification. All states except the Virgin Islands currently qualify.
International Reciprocity: Chartered Accountants from specific Canadian provinces (Manitoba, Ontario, New Brunswick, British Columbia, Saskatchewan, Nova Scotia) may qualify through the NASBA International Qualification Exam (IQEX).
Consider exploring additional accounting certifications to enhance your professional credentials.
Step 5: Maintain Through Continuing Education
Maintaining your North Carolina CPA certification requires ongoing professional development through approved continuing professional education (CPE) programs.
Annual CPE Requirements
- 40 CPE hours annually
- Minimum 2 hours in regulatory or behavioral ethics
- 20 hours maximum carryover to next year (excluding ethics)
Approved CPE Categories
Documentation Requirements
Maintain CPE records for four years, including:
- Course sponsor information
- Title and content description
- Attendance dates and location
- Completion certificates
- Hours claimed by category
CPA Salary Expectations in North Carolina
Understanding compensation expectations helps inform your investment in CPA certification. North Carolina offers competitive salaries for accounting professionals, with CPAs typically earning 15-20% more than non-certified accountants.
Salary Ranges by Experience Level
Geographic Salary Variations
Major metropolitan areas typically offer higher compensation:
- Charlotte: 10-15% above state average
- Raleigh-Durham: 8-12% above state average
- Greensboro: 5-8% above state average
- Coastal/Rural areas: At or slightly below state average
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Timeline and Investment Overview
Planning your path to CPA certification requires understanding both the time commitments and financial investments involved.
Typical Timeline to Certification
Estimated Investment Costs
Financial Planning Insight: Many employers offer tuition reimbursement and pay for CPA review courses. Research employer benefits before investing personal funds in certification expenses.
Frequently Asked Questions
Can I start the CPA exam before graduating?
Yes, North Carolina allows candidates to sit for the CPA exam with a bachelor’s degree (120 credits), even before completing the full 150-hour requirement. However, you cannot receive your license until all educational requirements are met.
How long are CPA exam scores valid in North Carolina?
Once you pass your first exam section, you have 18 months to pass the remaining three sections. If you don’t complete all sections within this window, you’ll lose credit for the earliest passed section.
Does North Carolina accept online accounting degrees?
Yes, as long as the institution is accredited by one of the approved regional accrediting agencies. Many candidates complete their additional 30 hours through accredited online programs.
What happens if I don’t meet the CPE deadline?
Failure to complete the required CPE hours can result in license suspension or revocation. The Board may grant extensions for extenuating circumstances if requested before the deadline.
Can I transfer my CPA license from another state to North Carolina?
Yes, through reciprocity. You must meet North Carolina’s education and experience requirements, pass the state’s ethics course, and submit appropriate documentation from your original licensing state.
How often does North Carolina update its CPA requirements?
The Board periodically reviews and updates requirements to align with national standards and industry needs. Significant changes typically occur every 3-5 years, with minor adjustments more frequently. Always verify current requirements with the NC Board.
What’s the difference between a CPA certificate and a license in North Carolina?
In North Carolina, these terms are used interchangeably. The state issues a “certificate” that functions as your professional license to practice public accounting.
Next Steps Toward Your North Carolina CPA Certification
Achieving CPA certification in North Carolina opens doors to rewarding career opportunities across diverse industries. Whether you’re drawn to public accounting, corporate finance, or specialized fields like forensic accounting or environmental accounting, your CPA credential provides the foundation for professional success.
Begin by evaluating your current educational status against the North Carolina CPA requirements, and then develop a timeline that aligns with your career goals. Connect with the North Carolina Association of CPAs for networking opportunities and consider joining the American Institute of CPAs for additional resources and professional development.
Remember, achieving CPA certification requires dedication and strategic planning. Still, the investment yields substantial returns through enhanced career prospects, increased earning potential, and professional recognition throughout your accounting career.
