The North Carolina State Board of CPA Examiners (the Board) divides applicants into two categories: Uniform CPA Exam applicants and CPA license applicants.
The Exam Applicants page explains the general process for applying to take the Uniform CPA Exam as a North Carolina candidate. This page also covers Exam-related topics such as preparing to take the Exam, the distribution of score notices (grades), and the process for requesting a review or repeal of a score notice.
The License Applicants page explains the general process for becoming a North Carolina CPA. This page discusses the education, work experience, and ethics requirements for receiving an original North Carolina CPA license. This page also explains the requirements for obtaining a North Carolina CPA license through reciprocity. In addition, this page includes information regarding the practice privilege for individuals (mobility), the use of the CPA title, and the Board’s agreements with various Institutes of Chartered Accountants.