North Carolina CPA Exam Requirements

For North Carolina CPA Exam requirements, the #1 rule is the the candidate has to be a US citizen, or with the intention of becoming one.

The State Board also requires the full 150 credit hours to get the CPA license, but a bachelor degree is good enough to sit for the exam. After passing the CPA exam, you will need to accumulate 1 year of experience under the direct supervision of an active CPA licensee.

North Carolina CPA Exam Requirements

1. Education Requirements To Sit For The Exam:

A candidate is required to fulfill one of the following:

(1) Bachelor degree holders:

• Bachelor degree or above
• Accounting course requirement: 30 semester units (upper division above principles level)

Note: candidates have 120 days after taking the first section of the Exam to meet the educational requirements.

(2) Candidates without a Bachelor degree:

• Higher than average (50th percentile rank) on each part of GRE or GMAT, and
• Has enrolled for an advanced degree in accredited educational institution and has completed 10 semester of graduate courses including 6 hours in graduate accounting courses
• Fulfill the working experience requirement stated below.

Note: the enrollment and work experience has to be done prior to the filing of CPA exam application form.

2. Additional Requirements To Get CPA License:

Educational requirement

• Fulfillment of 150 semester hours, including 24 hours in accounting, finance and business related subject outlined in 21 NCAC 08F .0410  of the NC accountancy rules.

Work Experience

• 1 year of full-time experience in accounting, directly supervised by an active CPA licensee; or
• 4 years of teaching experience in the areas of accounting. By that it means at least 12 semester hours at all times as well as 2 years of teaching above immediate level.

3. Residency & Age Requirements:

• US citizenship (or having the intent to  become one) is  **required**
• North Carolina residency not required
• Minimum age: 18

4. Fees:

• First-timers: $823 (4 CPA exam fees) + $230 (initial application fee for each section) = $1,053

5. Other Useful Information:

• Please note that the administration of application is done by the State Board instead of through NASBA. Please go to NC State Board of CPA Examiners for details.
• CPA CPE requirements and courses in North Carolina

6. Contact:

North Carolina State Board of CPA Examiners
State Education Department, Division of Professional Licensing Services
1101 Oberlin Road, Suite 104
PO Box 12827
Raleigh, NC 27605-2827

• Email: phyllise@nccpaboard.gov
• Phone: 919-733-4224
• Fax: 919-733-4209

Can’t Get Qualified In North Carolina?

Don’t give up, as you may well be qualified to register through other states and sit for the same CPA exam. With the recent Substantial Equivalency (CPA reciprocity) rule CPAs from most states can practice across the country.

• Check out the non-North Carolina CPA Exam Requirements here.

Your Next Step

Now that you have begun the process of applying for the CPA exam, it’s time to compare the CPA Exam review courses. The earlier you start, the better you can get prepared and pass the exam. You can also drop me a note on Facebook here if you have specific questions regarding CPA exam requirements. Good luck!

* 1 semester = 1.5 quarters
** Photograph courtesy of Philip Bouchard

If you enjoy reading this article...

Please consider signing up to my mini-course, the most effective way for me to send you: Great tips Practical advice Useful links

Limited Time Only: You'll get this "Top 10 FAQs" e-booklet for free!