Uniform CPA Exam Applicants
The Exam Applicants page explains the general 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.
All Uniform CPA Exam applicants are subject to a background check:
21 NCAC 08F .0103 Filing of Examination Applications and Fees
(f) To document good moral character as required by G.S. 93-12(5), three persons not related by blood or marriage to the applicant shall sign the application certifying the good moral character of the applicant. applicant and the Board shall conduct a background check of the applicant including a check of criminal records.
CPA License Applicants
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.
All NC CPA license (certificate) applicants are subject to a background check:
21 NCAC 08F .0502 Application for CPA Certificate
(b) The application for a CPA certificate shall include three certificates of good moral character provided by the Board and completed by CPAs. CPAs and the Board shall conduct a background check of the applicant including a check of criminal records.
Members of the Military & Military Spouses
Although the requirements for the Uniform CPA Exam and CPA 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. Please contact the North Carolina Department of Military & Veterans Affairs and the US Department of Veterans Affairs for information about eligibility for assistance related to education expenses and occupational licensure.
Emergency Video Notarization
The Board accepts documents notarized under North Carolina’s temporary Emergency Video Notarization law (EVN). The EVN allows regular notaries and electronic notaries to perform acknowledgments and oaths/affirmations over video conference technology (Zoom, Webex, GoToMeeting, etc.) until December 31, 2021. The North Carolina notary must follow all procedures specified by the Secretary of State. Notaries in other states must follow the procedures for emergency video notarizations for their state.