North Carolina

North Carolina CPE Requirements:

All active North Carolina CPAs are required to renew their certificates annually by June 30. To renew a certificate, the licensee must complete 40 hours of CPE in the previous calendar year.

Special Requirements/Limitations:

As part of the annual CPE requirement, a CPA must complete two hours of CPE on regulatory or behavioral professional ethics and conduct. The course may be in a group-study or self-study format and must be offered by a CPE sponsor registered with the Board or listed on the National Registry of CPE Sponsors which is operated by the National Association of State Boards of Accountancy (NASBA). The two-hour ethics requirement can be met by taking our North Carolina Ethics course or by taking any of our hour-appropriate general ethics courses. Follow the ethics link on our homepage to access these courses.

Note that North Carolina CPAs cannot claim CPE credit for reading accounting journals, periodicals, or reference material and taking tests designed to assess their comprehension of what they have read. The Board determined that this method of study does not comply with the minimum requirements for CPE credit because this method of study does not utilize appropriate instructional techniques. (None of our courses fall into this category.)

All required CPE can be acquired through self-study.

Do AEG courses qualify for credit in North Carolina ?

Yes. The Board registers sponsors of CPE courses and not individual courses. Sponsors of continuing education programs which are listed in good standing on the National Registry of CPE Sponsors maintained by the NASBA are considered to be registered CPE sponsors with the Board. These sponsors are not required to sign a CPE program sponsor agreement form with this Board. As a member of NASBA’s Registry and QAS sponsor approval programs, our courses are accepted for credit in North Carolina.

How are our recommended CPE hours determined?

As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:

North Carolina State Board of CPA Examiners
1101 Oberlin Road, Suite 104
P.O. Box 12827
Raleigh, NC 27605-2827
Phone: (919) 733-4222
Fax: (919) 733-4209
Website: http://www.nccpaboard.gov/