CPA License Applicants

A person may be eligible for an original North Carolina CPA license if they

• are a citizen of the United States, or declare their intention to become a citizen,
• are a resident alien, or a citizen of a foreign jurisdiction that extends like or similar privileges to be certified;
• are at least 18 years old;
• pass all sections of the Uniform CPA Exam (Exam) with a score of 75 or higher on each section;
• are of good moral character;
• meet the education requirement;
• meet the work experience requirement; and
• complete the approved North Carolina accountancy law course [21 NCAC 08F .0504].

Uniform CPA Examination

An applicant for an original NC CPA license must have successfully passed the Exam with a score of at least 75 on each section in accordance with 21 NCAC 08F .0105. If a license applicant did not sit for the Exam as a North Carolina candidate, they must request the transfer of Exam credit from the jurisdiction (Board of Accountancy) that holds their Exam grades and submit an Interstate Exchange form completed by the jurisdiction (Board of Accountancy) that approved the applicant to sit for the Uniform CPA Exam. These forms (Application for Transfer of Credit for Passing All or Part of the Uniform CPA Examination in Another Jurisdiction and Authorization for Interstate Exchange of Examination and Licensure Information are part of the Original Certificate Application Package.) An applicant must complete the initial portion of the Authorization for Interstate Exchange of Examination and Licensure Information and forward the form to the Board of Accountancy where the credits and/or status were established. The Board of Accountancy that holds the applicant’s Exam scores will complete the remainder of the form and return it to the applicant. The applicant will then submit the completed form with their NC licensure application.

Education

NCGS 93-12(5)(a) sets forth the education required of candidates applying for original NC CPA licensure. Effective January 1, 2026, there are three pathways to original NC CPA licensure. Please be aware that, depending on the pathway an applicant chooses, the education and work experience requirements vary. Regardless of the pathway selected, an applicant must meet all licensure requirements listed above.

Concentration in Accounting [21 NCAC 08A .0309]

A concentration in accounting is defined as

• at least 30 semester hours, or the equivalent in quarter hours, of undergraduate accountancy courses that include no more than six semester hours of accounting principles and no more than three semester hours of business law; or
• at least 20 semester hours or the equivalent in quarter hours of graduate accounting courses that are open exclusively to graduate students; or
• a combination of undergraduate and graduate courses that would be equivalent to the above.

Accounting courses include introductory, intermediate, and advanced accounting; managerial accounting; business law; cost and fund accounting; auditing; and taxation. Many other courses may be helpful in accounting practice, but do not count toward an accounting concentration. Examples include business finance, business management, computer science, economics, writing courses, accounting internships, and CPA Exam review courses. If the Board decides that an accounting course repeats material from another course an applicant has already taken, only one of those courses will count toward the required accounting concentration.

One semester (or quarter) hour of graduate study in accounting is considered the equivalent of one and one-half semester (or quarter) hours of undergraduate study in accounting. Up to four semester hours, or the equivalent in quarter hours, of graduate income tax courses completed in law school may count toward the semester-hour requirement.

Fields of Study [21 NCAC 08F .0410(a)(2)]

If an applicant for an original NC CPA license does not have a master’s or more advanced degree in accounting, tax law, economics, finance, business administration, or a law degree, they must complete at least one three-semester-hour course in at least 8 of the following 10 Fields of Study:

• communications;
• computer technology;
• economics;
• ethics;
• finance;
• humanities/social science;
• international environment;
• law;
• management; or

An applicant who did not sit for the Exam as a North Carolina candidate must submit official college or university transcripts to the Board as part of the application process. Applicants who earned credits at more than one college or university should include a transcript from each school. The transcripts must show the completion of the education requirements under NCGS 93-12(5), 21 NCAC 08A .0309, and 21 NCAC 08F .0410. The Board accepts original official transcripts, not photocopies, signed by the college registrar and bearing the college seal, or electronic transcripts delivered directly by the college registrar or through the institution’s chosen provider. Please send e-transcripts to Alice Grigsby.

An individual applying for original NC CPA licensure who did not sit for the Exam as a North Carolina candidate and who attended or graduated from a college or university outside the United States must obtain authorization from the Board to have their educational background evaluated by NASBA’s International Evaluation Services (NIES) before submitting a CPA license application to the Board. The applicant pays all expenses for the evaluation services process.

Work Experience

NCGS 93-12(5)(a) sets forth the work experience required of candidates applying for original NC CPA licensure. Effective January 1, 2026, there are three pathways to original NC CPA licensure. Please be aware that, depending on the pathway an applicant chooses, the education and work experience requirements vary. Regardless of the pathway selected, an applicant must meet all licensure requirements listed above.

The Board will not issue a CPA license to an applicant unless the applicant has acquired the appropriate work experience. The work experience must be completed before the date an individual applies for licensure.

A person applying for an original NC CPA license under Pathway 1 or Pathway 2 must meet the following experience requirement:

•  one year of experience in the field of accounting under the direct supervision of a certified public accountant who currently holds a valid license in any state or territory of the United States or the District of Columbia.

A person applying for an original NC CPA license under Pathway 3 must meet the following experience requirement:

• two years of experience in the field of accounting under the direct supervision of a certified public accountant who currently holds a valid license in any state or territory of the United States or the District of Columbia.

Alternatively, a person applying for an original NC CPA license under any of the Pathways (Pathway 1, Pathway 2, or Pathway 3) may meet the experience requirement in one of the following ways:

• Four years of experience teaching accounting in a four-year college or university accredited by one of the regional accrediting associations or in a college or university determined by the Board to have standards substantially equivalent to a regionally accredited institution.
• Four years of experience in the field of accounting.
• Four years of experience teaching college transfer accounting courses at a community college or technical institute accredited by one of the regional accrediting associations.
• Any combination of such experience determined by the Board to be substantially equivalent to the foregoing.

In calculating work experience, one year is 52 weeks of full-time employment. Full-time employment is defined as working at least 30 hours each week for at least one year. Experience affidavits for part-time work (less than 30 hours each week) must include a record of the actual part-time hours the applicant performed accounting services only for each week of part-time employment. Actual part-time hours do not include hours paid for sick leave, vacation leave, attending CPE courses, or other time not spent directly performing accounting services. The applicant for licensure must submit experience affidavits from all relevant employers to the Board.

NC Accountancy Law Course

Within one year before applying for NC CPA licensure, all license applicants must complete an eight-hour course on the North Carolina Accountancy statutes and rules, including the Rules of Professional Ethics and Conduct. The Board suggests that applicants meet the requirement no more than three months before applying for a license. The North Carolina Association of CPAs (NCACPA) course, NC Accountancy Law: Ethics, Principles, & Professional Responsibilities, is the only accountancy law course the Board accepts for CPA licensure.

Individuals applying for original North Carolina licensure must submit the Original Certificate Application package, including

• the application form;
• the Interstate Exchange form (applicable only if the applicant did not take the Exam as a North Carolina candidate);
• the Employee Fair Classification Act (EFCA) statement;
• the Ethnicity & Gender questionnaire;
• three (3) certificates of good moral character;
• the applicable experience affidavits(s);
• proof of completion of the NC accountancy law course;
• the educational requirements worksheet;
• a 2×2 photo or digital image that meets the requirements of 21 NCAC 08F .0103(i); and
• payment by check or credit/debit card (Mastercard, VISA, or American Express) for licensing fees.

The Board conducts background checks on applicants [21 NCAC 08F .0502(b)]. An applicant who has ever been charged, arrested, convicted, found guilty of, received a prayer for judgment continued, or pleaded nolo contendere to any offense, including traffic infractions, must include all court records and any current or previous charges (including probation) with their application. Applicants are not required to disclose any arrest, charge, or conviction a court has expunged. Under North Carolina law, traffic violations (including speeding tickets) are reported as criminal offenses.

Applicants may check their application status online.

A person may be eligible for a reciprocal North Carolina CPA license if they

• are a citizen of the United States, or declare their intention to become a citizen,
• are a resident alien, or a citizen of a foreign jurisdiction that extends like or similar privileges to be certified;
• are currently licensed to practice public accounting by another US jurisdiction (Board of Accountancy);
• reside in North Carolina or have a principal place of business in North Carolina;
• plan to reside in North Carolina or have a principal place of business in North Carolina); and
• meet all statutory requirements for licensure.

A person applying for reciprocal North Carolina licensure must submit the Reciprocal Certificate Application Package, including 

• the application form;
• the Employee Fair Classification Act (EFCA) statement;
• the Ethnicity & Gender questionnaire;
• proof of completion of the NC accountancy law course;
• a 2×2 photo or digital image that meets the requirements of 21 NCAC 08F .0103(i);
• the Authorization for Interstate Exchange of Examination & Licensure Information;
• payment by check or credit/debit card (Mastercard, VISA, or American Express) for licensing fees.

NCGS 93B-2 requires all occupational licensing boards to record the number of license applicants classified as active-duty military or military veterans, and the number of applicants who are the spouses of active-duty military or military veterans. Applicants who are active-duty military, a military veteran, or the spouse of a person classified as active-duty military or military veteran, should make the Board aware of their military status.

The Board staff automatically issues a temporary permit to practice to all reciprocal license applicants upon receipt of their reciprocal license application and fee. The applicant receives a statement from the Board confirming that the individual is in good standing in the US jurisdiction (Board of Accountancy) issuing their CPA license and that the individual is entitled to temporarily use the CPA title and engage in the public practice of accountancy in North Carolina for 120 days after issue or upon issuance of the individual’s reciprocal license, whichever comes first. The Board grants temporary permits to practice only to applicants for reciprocal licenses pending their qualification under 21 NCAC 08H .0101.

Applicants may check their application status online.

Under NCGS 93-10(c), Practice Privileges, an individual whose principal place of business is outside North Carolina and holds a valid unrevoked license as a CPA may be eligible to perform or offer to perform services in North Carolina as a CPA without notice to the Board, the submission of any other documentation or the payment of any fee. To be eligible for the practice privilege, the individual must

• Hold a valid unrevoked license as a CPA or its equivalent issued by another jurisdiction, territory of the US, or the District of Columbia;
• Hold a valid and unrevoked license or permit to practice as a CPA issued by another jurisdiction, territory of the US, or the District of Columbia;
• Have passed the Uniform CPA Exam; and
• Not have been convicted of a felony under the laws of the US, any state, a territory of the US, or the District of Columbia; and
• Has never been convicted of a crime, an essential element of which is dishonesty, deceit, or fraud unless the jurisdiction in which the individual is licensed has determined the felony or other crime has no effect on the individual’s license.

An international accountant must meet all requirements for North Carolina CPA licensure in effect at the time of their application. North Carolina has mutual recognition agreements with Ontario, Nova Scotia, Manitoba, New Brunswick, British Columbia, and Saskatchewan that allow for licensure between the jurisdictions. An international accountant applying for licensure as a North Carolina CPA must contact the Licensing Staff to request an Application for Original CPA Licensure via the International Qualifications Exam (IQEX).

Members of the military and their spouses may be eligible for economic assistance from the US Department of Veterans Affairs for expenses related to the Uniform CPA Exam and CPA licensure. The North Carolina Department of Military & Veterans Affairs may have resources related to the Uniform CPA Exam and CPA licensure.

Contact Information

License applicants must submit any changes to their mailing address, phone number, or email address to the Board in writing. Please submit a change of address by mail using this form or send the change(s) to addresschange@nccpaboard.gov. Address changes made with the NCACPA, AICPA, or other professional organizations do not update the address information on file with the Board. Email addresses are not public record information.

Name Change

If an applicant’s name has legally changed and is different from the name on any transcript or other document supplied to the Board, they must complete the Notice of Name Change form and provide the Board with a copy of the document(s) (marriage certificate, divorce decree, court order, etc.) legally authorizing the name change.