The COVID-19 pandemic has affected the Uniform CPA Exam application and testing processes as well as the NC CPA licensing process. Please monitor the Board’s COVID-19 page for updates.
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. Wondering if you qualify to sit for the Exam as a North Carolina candidate? This short video gives a synopsis of the general requirements, but you should review the full rules and statutes for the specifics.
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 Uniform CPA Exam applicants and NC license (certificate) 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.
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.