2025-2026 NC Certificate Renewal

All active, probationary, and CPA-retired North Carolina CPAs are required to renew their licenses annually before July 1. The renewal is completed through each CPA’s dashboard account in the Board’s portal. If you do not have a portal account, please follow these step-by-step instructions.  If a CPA fails to renew their license or request a change to inactive status before July 1, the Board will send a Letter of Demand (late renewal letter) to the CPA at the mailing address on file with the Board.

On July 1, 2025, the Board mailed Letters of Demand (late renewal letters) to nearly 900 CPAs who had not renewed their license for the 2025-2026 period or requested inactive status by 8:00 a.m. on July 1, 2025. If you renewed your certificate or requested inactive status after 8:00 a.m. on July 1, you may disregard the letter and the July 2, 2025, email. To confirm that your renewal was completed (expiration date updated to 06/30/2026) or your request for inactive status was approved, you may log in to your dashboard account and look at the license information section. You may also confirm your license status in our searchable database.

If you do not respond within 30 days of the date of the late renewal letter (July 31, 2025), your CPA certificate will be automatically forfeited under NCGS 93-12(15). In the event of forfeiture:

• You will no longer be recognized as a CPA in North Carolina.
• The Board will send a certified notice requiring the return of your physical CPA certificate within 15 days.
• You may apply for reissuance under 21 NCAC 08J .0106, but you are not permitted to practice or present yourself as a CPA until your certificate is active.

• Log in to your dashboard on the Board’s portal by entering your username (email address) and password.
  • If you can’t remember your password, use the “Forgot Password?” link to reset it or call the Board at (919) 733-4222 for assistance. Please check your spam email folder for the password reset email.
• Once logged in, click the “Renew” button next to your pending license and answer all questions in each category. Don’t forget to update your contact information.
• After you answer all questions and pay the $60 renewal fee by MasterCard, Visa, or American Express, your renewal is complete, and you can print your receipt.

CPE Compliance Reporting

• If you were licensed as a North Carolina CPA after January 1, 2025, you do not report 2024 CPE.
• If you are on CPA-retired status, you are exempt from the CPE requirement.
• If you were licensed as a North Carolina CPA before January 1, 2025, you must report your 2024 CPE. Any carry-forward credit from 2023 will automatically populate in your CPE report.
• If you still need to complete your 2024 CPE hours, you have until June 30, 2025, to fulfill this requirement and renew your license. Be sure to obtain your certificates of completion before completing the renewal.
  • If you complete the 2024 CPE requirement between January 1 and June 30, 2025, without an approved extension from the Board, you will receive a Letter of Warning and be subject to a CPE audit.
  • If this is your second CPE deficiency in a rolling five-year period, your renewal will be denied under 21 NCAC 08G .0406.

If you do not plan to renew your certificate, you may request inactive status using the online form or by completing this form and mailing or emailing it to the Board.

• Inactive, when used to refer to the status of a person, describes one who has requested inactive status and been approved by the Board and who does not use the title “certified public accountant,” nor do they allow anyone to refer to them as a “certified public accountant,” and neither they nor anyone else refers to them in any representation as described in 21 NCAC 08A .0308(b).

Reinstatement to Active Status

An individual on inactive status may request reinstatement to active status by completing the application form, paying the current certificate application fee, submitting three (3) certificates of moral character and endorsements of eligibility, and furnishing the Board with documentation of the completion of the necessary minutes of CPE, including the required course on the North Carolina accountancy statutes and rules. [21 NCAC 08J .0105]

If you have questions about inactive status or reinstatement, please contact Alice Grigsby, Licensing Specialist.

If you are considering CPA-retired status, please make sure you review and understand the limitations of the status before submitting your CPA-retired status application. You must submit your CPA-retired application and receive approval from the Board before renewing your certificate for 2025-2026.

• CPA-retired, when used to refer to the status of a person, describes a person who has requested to use the title CPA-retired and confirms they will not perform any of the services listed in 21 NCAC 08A .0307(a)(2).  Prohibited services include, but are not limited to, tax preparation, bookkeeping, auditing, or consulting work.  There is a limited exception that allows them to prepare tax returns for themselves and their immediate family members without compensation. Additionally, they may prepare tax returns through public service programs, such as the Volunteer Income Tax Assistance (VITA) program, without compensation. They may not hold themselves out as a certified public accountant; however, they may use the title “CPA-retired.” They further consent to the continued regulatory authority of the Board.

Reinstatement to Active Status

An individual on CPA-retired status may request reinstatement to active status by furnishing the Board with evidence of satisfactory completion of 40 hours (2,000 minutes) of CPE courses during the 12 months immediately preceding the application for change of status. Eight of the required hours (400 minutes) shall be credits derived from a course or examination in North Carolina accountancy statutes and rules (including the Code of Professional Ethics and Conduct as outlined in 21 NCAC 08N contained therein) outlined in 21 NCAC 08F .0504 and submitting three certificates of good moral character completed by CPAs on active status. [21 NCAC 08J .0112]

If you have questions about CPA-retired status or reinstating your retired CPA certificate,  please contact Alice Grigsby, Licensing Specialist.