North Carolina

State Board Website:

North Carolina State Board Website

License Renewal Deadline:

6/30 annually

CPE Reporting Period:

1/1 to 12/31 annually

Total CPE Hours Required:

2,000 minutes

Ethics Requirements:

50 minutes. Must be from a sponsor registered with NASBA.

Credit Limitations:

• Instruction: Instructor credits are limited to 50% of total minutes. CPE credit for instructing a college course will only be given if the course is above the level of accounting principles.
• Published Materials: Authorship credits are limited to 25% of total minutes.
• Self Study: CPE credit shall be given based on the number of minutes needed to complete the course as determined by the sponsor.

Other Subject Area Requirements:

None

Other State Policies:

• Carryover: A maximum of 1,000 minutes may be carried from a reporting period to the subsequent reporting period. Carried hours cannot be used to meet the ethics requirement.
• North Carolina accepts CPE credits for programs offered by National Registry sponsors.

Exemption:
o A non-resident licensee may satisfy the annual CPE requirements in the jurisdiction in which he or she is licensed and currently works or resides. If there is no annual CPE requirement in the jurisdiction in which he or she is licensed and currently works or resides, he or she must meet North Carolina’s requirements.
o A non-resident licensee whose primary office is North Carolina must meet the North Carolina ethics requirement. All other non-resident licensees may meet the ethics requirement by completing the ethics requirements in the jurisdiction in which he or she is licensed as a CPA and works or resides. If there is no ethics CPE requirement in the jurisdiction where he or she is licensed and currently works or resides, he or she must comply with the North Carolina ethics requirement.