If you’re wondering how to become a CPA in North Carolina, we’ve organized the North Carolina CPA exam requirements below.
1. Meet the Education Requirement to Sit for the CPA Exam
To meet the North Carolina requirements to sit for the CPA exam, the North Carolina CPA education requirements must be attained first. Candidates must have at least a bachelor’s degree from an accredited college or university in any subject that includes or is supplemented by a concentration in accounting that has 30 semester hours of undergraduate-level courses with 6 semester hours in accounting principles and 3 semester hours in business law, or 20 semester hours of graduate-level accounting courses open exclusively to graduate students, or a combination of undergraduate and graduate courses equivalent to the requirements mentioned.
Effective January 1, 2026, North Carolina has three original CPA licensure pathways:
Pathway 1 requires 150 semester hours plus one year of experience,
Pathway 2 requires a qualifying master’s or more advanced degree plus one year of experience,
and Pathway 3 requires a bachelor’s degree plus two years of experience.
2. Apply for the CPA Exam
The first-time applicants must fill out an Initial Examination Application, while those who are applying to retake a part of the exam must fill out a Re-Examination Application. Applicants may visit the North Carolina State Board of Certified Public Accountants’ website to get the form.
Send the application in with the applicable exam fees ( $230 for the initial exam application, $75 for a re-exam application, and $265.57 per exam section) and wait for the approval.
3. Sign Up for the CPA Exam
Once your application has been approved, you will receive an email from the National Association of State Boards of Accountancy (NASBA) that includes a link to your Notice to Schedule (NTS). Once you received a Notice to Schedule (NTS), you may visit Prometric’s site to schedule your exam(s). If it has been more than 15 days (initial candidates) or 10 days (re-exam) since your application has been approved and you have not received your NTS, contact Phyllis Elliott. As part of your exam(s), the per-section examination fee is $265.57.
Click here to see a breakdown of the North Carolina CPA exam costs.
4. Pass the CPA Exams
The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed.
You must pass all four CPA Exam sections within 30 months. North Carolina’s 30-month clock begins on the date the passing score is released.
5. Complete the Experience Requirements
The North Carolina State Board of CPA Examiners (NCCPA) will not issue a certificate unless the candidate has completed the required North Carolina CPA work experience requirement.
For Pathways 1 and 2, North Carolina requires one year of accounting experience under the direct supervision of a properly licensed CPA. For Pathway 3, North Carolina requires two years of such experience. Alternative experience routes may be available, including four years of qualifying accounting teaching or four years of accounting experience.
6. Additional Requirements
Within one year before applying for North Carolina CPA licensure, applicants must complete the Board-accepted eight-hour North Carolina accountancy law course covering North Carolina statutes, rules, and professional ethics and conduct as part of the North Carolina CPA ethics exam requirements.
7. Apply for CPA License
Effective April 13, 2026, North Carolina CPA license applications are submitted through the Board’s portal. Applicants should be prepared to upload proof of completion of the required North Carolina accountancy law course, CPA Exam information if applicable, moral character references from three properly licensed CPAs, and other required documentation.
8. Reciprocal License
Out-of-state CPAs who want to practice in North Carolina can get a reciprocal license as long as the following requirements have been met: must have the legal authority to use the CPA title and to practice public accountancy in a jurisdiction. For the International Reciprocal License, you must first pass the NASBA International Qualification Exam in order to be eligible for international reciprocity.
9. Renew your CPA License Annually
North Carolina CPA licenses renew annually before July 1 through the Board’s portal. The current renewal fee is $60. Active CPAs must complete annual CPE by December 31, including at least 50 minutes of regulatory or behavioral professional ethics and conduct.
