I Pass the CPA Exam!

North Carolina CPA Requirements on Exam and Licensing

North Carolina CPA RequirementsFor the North Carolina CPA Exam requirements, the #1 rule is that the candidate must be a US citizen or has 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 Requirements

1. Education Requirements to Sit for the CPA Exam in NC

A candidate is required to fulfill one of the following:

  • Bachelor’s degree or above.
  • Accounting course requirement: 30 semester hours (at least 6 hours of accounting at principals level are allowed, some upper division courses are required).
  • May count 1 Business Law class (3 hours) towards this 30-hour requirement.

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

2. Pathways to Meet the North Carolina CPA Requirements for the CPA License

North Carolina began offering three pathways to CPA licensure in 2026. Each pathway is outlined below.

Pathway 1: 150 hours + 1 year of experience

  • A bachelor’s degree (in any subject) plus additional coursework to meet 150 hours of higher education
    • At least 24 hours of coursework must be in 8 of the “Fields of Study” as defined by the North Carolina state board of accountancy (see below)
  • 1 year of experience

Pathway 2: Master’s degree + 1 year of experience

  • A master’s degree (or higher) in one of the following topics:
    • Accounting
    • Tax law
    • Economics
    • Finance
    • Business administration
  • 1 year of experience

Pathway 3: Bachelor’s degree + 2 years of experience

  • A bachelor’s degree (in any subject) plus additional coursework to meet 150 hours of higher education
    • At least 24 hours of coursework must be in 8 of the “Fields of Study” as defined by the North Carolina state board of accountancy (see below)
  • 2 years of experience

CPA Fields of Study in North Carolina

The North Carolina state board of accountancy has defined several areas of study with topics that CPAs should know before gaining their license. If you want to become a CPA in NC and don’t have a master’s degree, you need at least one 3-hour course in 8 of the following topics:

  • Communications
  • Computer technology
  • Economics
  • Ethics
  • Finance
  • Humanities or social science
  • International environments
  • Law
  • Management

3. North Carolina CPA Requirements on Residency & Age

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

4. Fees

  • Administrative Fee for a Initial Exam Application: $230.00
  • Administration Fee for a Re-Exam Application: $75.00
  • CPA Exam Fee (per section): $265.57

Save on the Gleim CPA Review Discount Premium Course

​​​Gleim CPA discount applies to Premium Gleim CPA Review s​ections. Gleim CPA discount auto-applies in your cart once you add an item.

 

​​​(Use the button – discounted price appears in cart.)

Save $1,200 to $1,250 on Gleim CPA Premium and Premium Pro

5. Continuing Education

CPE is needed for license holders. Click here for North Carolina CPA CPE requirements.

6. Other Useful Information

7. Contact

North Carolina State Board of CPA Examiners
1101 Oberlin Road, Suite 104
PO Box 12827
Raleigh, NC 27605-2827

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

What if These CPA Requirements Don’t Work for Me?

You may want to check out these pages to learn about the educational and experience requirements, with my recommendation at the end of the posts:

If you have questions, feel free to drop a note in the comment section, or visit my Facebook page.

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley), and I also passed all 4 sections of the CPA Exam on my first try. Additionally, I have led webinars, such as for the Institute of Management Accountants, authored featured articles on websites like Going Concern and AccountingWeb, and I'm also the CFO for the charity New Sight. Finally, I have created other accounting certification websites to help mentor non-CPA candidates. I have already mentored thousands of CPA, CMA, CIA, EA, and CFA candidates, and I can help you too!

follow me on:

Leave a Comment:

3 comments
Add Your Reply