Applicants

The North Carolina State Board of CPA Examiners (the Board) separates applicants into two categories: Uniform CPA Exam applicants and CPA license applicants.

Background Check

All Uniform CPA Exam applicants and CPA license applicants are subject to a background check. Under North Carolina law, traffic violations–even something like an expired registration–are reported as criminal offenses on a background check. If the Board contacts you about the results of a background check, please respond promptly.

Uniform CPA Exam Applicants

The Exam Applicants page explains the process for applying to take the Uniform CPA Exam as a North Carolina candidate. The 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.

CPA License Applicants

The License Applicants page explains the 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.

Members of the Military & Military Spouses

Although the requirements for licensure are the same for military and non-military applicants, NCGS 93B, 21 NCAC 08F .0105, and 21 NCAC 08J .0101(g) extend specific benefits to members of the military and their spouses. As a member of the military, you 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 also have resources related to the Uniform CPA Exam and CPA licensure.