North Carolina CPA Requirements
Everything you need to become a CPA in North Carolina
Key Facts
- ✓120-credit pathway available since January 1, 2026 (SB 321)
- ✓150-credit pathway also preserved
- ✓2 years experience required under 120-credit pathway
- ✓Annual renewal cycle
- ✓40 hours of CPE required annually
*North Carolina offers a 120-credit pathway (SB 321) with additional experience requirements. See Licensure Pathways below for details.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
- •Must include auditing and tax courses
Experience Requirements
- ✓Public accounting
- ✓Private industry
- ✓Government
- ✓Teaching accounting at colleges
Exam Eligibility
The 30 hours are the undergraduate route. A concentration built from graduate accounting courses open exclusively to graduate students takes 20 hours instead (21 NCAC 08A .0309).
Licensing & CPE
Exam vs. Licensure: North Carolina requires different credit thresholds to sit for the CPA exam versus obtaining your license. Business credits: 0 to sit, 24 for licensure. Total credits: 120 to sit, 150 for licensure.
Licensure Pathways
Traditional 150-Credit Pathway
- •150 semester hours with accounting concentration
- •1 year of supervised experience under a CPA
Master's Degree Pathway
Effective: January 1, 2026
- •Master's or more advanced degree in accounting, tax law, economics, finance, or business administration, or a law degree
- •1 year of accounting experience under the direct supervision of a licensed CPA
- •Accounting concentration still required (30 undergraduate hours or 20 graduate hours)
120-Credit + Experience Pathway
Effective: January 1, 2026
- •Bachelor's degree with accounting concentration
- •2 years of supervised accounting experience under a CPA
- •Expanded acceptable experience categories (teaching, accounting fields)
- •Passed unanimously 45-0 in Senate (April 2025) and 109-0 in House (June 2025)
North Carolina State Board of Accountancy
North Carolina State Board of CPA Examiners
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
North Carolina CPE & License Renewal
Frequently Asked Questions
Education Programs for North Carolina
16 programs meet CPA education requirements in North Carolina. Browse by category to find the right fit.
Online MAcc
8Arizona State University
AACSBOnline Master of Accountancy and Data Analytics
University of Illinois Urbana-Champaign
AACSBiMSA (Online Master of Science in Accountancy)
Western Governors University
ACBSPMaster of Science in Accounting
University of North Carolina at Chapel Hill
AACSBOnline Master of Accounting (MAC)
Auburn University
AACSBOnline Master of Accountancy (MAcc)
Liberty University
ACBSPOnline MS in Accounting
Texas A&M University
AACSBFlex Online MS Accounting (Mays)
University of Georgia
AACSBOnline Master of Professional Accountancy
Campus MAcc
4University of Michigan
AACSBMaster of Accounting (MAcc)
University of Texas at Austin
AACSBMaster in Professional Accounting (Traditional MPA)
Wake Forest University
AACSBMS in Accountancy
Vanderbilt University
AACSBMaster of Accountancy
150-Hour Pathways
1Related Resources
Planning your CPA journey in North Carolina? These guides can help.
Ready to Start Studying?
Find the perfect CPA review course for your North Carolina CPA journey.