Applicants

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

Applicants: Check the Status of Your Exam Application

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.

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 FeesEffective 08/06/2022* 
Administrative Fees
Initial Exam$230.00
Re-Exam$75.00
Section Fees
AUD$238.15
BEC$238.15
FAR$238.15
REG$238.15
* The Board does not set the sections fees; those fees are determined by the Exam partners. 

2024 CPA Exam

On February 25, 2022, NASBA and the AICPA announced the transition policy for the 2024 CPA Exam .The new CPA Exam consists of a new core + disciplines. It will continue to provide a strong foundation in accounting, auditing, and tax while adding increased emphasis in technology. All sections of the new Exam will test on technology knowledge and skills. CPA candidates will also test in their choice of one of the three new discipline sections: Business Analysis & Reporting (BAR);  Information Systems & Controls (ISC); and  Tax Compliance and Planning (TAP).

  • If you successfully pass AUD, BEC, FAR and REG and retain credit for each before December 31, 2023, you do not need to test under the new 2024 CPA Exam. You must simply meet the other requirements for licensure and apply for your CPA license. If you have credit for BEC on the current CPA Exam, you will not need to take any of the three new discipline sections.
  • If you lose credit for AUD, FAR, or REG after December 31, 2023, you must take the corresponding new Core section of AUD, FAR, or REG. If you lose credit for BEC after December 31, 2023, you must select one of the three new discipline sections.

The proposed 2024 CPA Exam blueprints and test design will be published on July 1, 2022, and the finalized Core and Discipline blueprints along with the test design will be published in January 2023. None of the sections of the current CPA Exam will be available for testing after December 31, 2023. For more information visit EvolutionofCPA.org and read the FAQ. Email questions to Feedback@EvolutionofCPA.org

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.

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.

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.