CPA Firm Registration Renewal & Peer Review Compliance Reporting

When is the firm registration renewal due?
December 31, 2025, is the deadline for completing the firm registration renewal and peer review compliance reporting.

I don’t see where I am supposed to complete the firm registration renewal on the website. Where is it?
Renewals are submitted through the Board’s online portal and must be completed using the supervising CPA’s account (the same account they use to renew their CPA certificate each spring).

The firm’s supervising CPA changed earlier this year, but there isn’t a place in their portal account to renew the firm. What should they do?
If the former supervising CPA is still with the firm, they can log in and update the supervising CPA field with the current supervising CPA’s information. The new supervising CPA can then renew the firm’s registration.

If the former supervising CPA is no longer with the firm, the new supervising CPA can send us an email that includes the firm’s name, the name and NC CPA certificate number of the former supervising CPA, the name and NC CPA certificate number of the current supervising CPA, and the date the change took place. The Board will update the information in the system.

For future reference, remember that a firm should update the Board within 30 days of any change in contact information, owners and employees, supervising CPA, or peer review status.

How do I add a new employee or owner to the firm?
The supervising CPA can add new employees or owners in the portal by entering the CPA’s full name and their NC CPA certificate number. The supervising CPA can also remove former employees or owners from the portal.

Our firm has multiple locations. Do we need to renew each location separately?
Yes. The supervising CPA must renew each location’s registration; however, they may submit one payment to cover all offices.

Do all firms pay a renewal fee?
The registration renewal fee depends on the firm type and, in some cases, on whether the firm has partners in North Carolina and other jurisdictions.

What happens if my firm doesn’t renew its registration before the deadline?
Firms that do not renew or cancel their registration by December 31, 2025, may face disciplinary action and civil penalties under 21 NCAC 08J.0111. Not renewing a firm’s registration by the deadline is not a substitute for canceling the registration. If the firm has closed or will close before January 1, 2026, you must take action to cancel the firm’s registration before December 31, 2025.

How do I cancel my firm registration?
Each firm type has different requirements for canceling its registration:

• Individual Practitioners: An individual practitioner can cancel the firm’s registration through the online portal, by emailing Cammie Emery, Licensing Specialist, or by mailing a written statement to: NC State Board of CPA Examiners, PO Box 12827, Raleigh, NC 27605. In your email or statement, please include your full name, North Carolina CPA certificate number, firm name, and a request for the Board to close the firm.
• Limited Liability Partnership: To close a limited liability partnership with the Board, the firm must first file a Certificate of Cancellation and any other required documents and fees with the NC Secretary of State (Secretary of State). After the firm receives the official filed/date-stamped Certificate of Cancellation from the Secretary of State, send a copy of the filed Certificate of Cancellation with the official Secretary of State filing stamp to the Board via email to Cammie Emery, Licensing Specialist, or by mail to: State Board of CPA Examiners, PO Box 12827, Raleigh, NC 27605. Your email or statement must include the supervising CPA’s full name, North Carolina CPA certificate number, the firm’s name, and a request that the Board close the firm.
• Partnership: To cancel a partnership’s registration, the supervising CPA may email a statement to Cammie Emery, Licensing Specialist, or mail a written statement to: NC State Board of CPA Examiners, PO Box 12827, Raleigh, NC 27605. In the email or statement, please include the supervising CPA’s full name, North Carolina CPA certificate number, firm name, and a request for the Board to close the firm.
• Professional Corporation: To close a professional corporation with the Board, the firm must first file Articles of Dissolution and other required documents or fees with the North Carolina Secretary of State (Secretary of State). After the firm receives the filed/date-stamped Articles of Dissolution from the Secretary of State, send a copy of the articles with the official Secretary of State filing stamp to the Board via email to Cammie Emery, Licensing Specialist, or by mail to: State Board of CPA Examiners, PO Box 12827, Raleigh, NC 27605.  Please include the supervising CPA’s full name, North Carolina CPA certificate number, firm name, and a request for the Board to close the firm.
• Professional Limited Liability Company: To close a Professional Limited Liability Company with the Board, the firm must first file Articles of Dissolution and other required documents and fees with the NC Secretary of State (Secretary of State). After the firm receives the filed/date-stamped Articles of Dissolution from the Secretary of State, send a copy of the Articles of Dissolution with the official Secretary of State filing stamp to the Board via email to Cammie Emery, Licensing Specialist, or by mail to: State Board of CPA Examiners, PO Box 12827, Raleigh, NC 27605. The email or statement must include the supervising CPA’s full name, North Carolina CPA certificate number, firm name, and a request for the Board to close the firm.

Which firms are required to participate in the peer review program?
Any CPA or CPA firm that performs audits, reviews, compilations, or attestation engagements (including agreed-upon procedures) must participate in a peer review program. SSARS preparation services are not subject to peer review. Firms that do not perform these services are exempt until they do.

When should a firm enroll in a peer review program?
A CPA or CPA firm must register with the peer review program within 30 days of issuing the first report that requires peer review participation.

My firm no longer performs services that require peer review. How do I change our status to exempt?
Submit documentation from your peer review program administrator confirming that your firm is no longer enrolled or participating in peer review. Forward the email to us or mail a copy of the letter to: NC State Board of CPA Examiners, PO Box 12827, Raleigh, NC 27605

The peer review information on file is incorrect. How do I update it?
Email the corrected or missing documentation to us or mail it to: NC State Board of CPA Examiners, PO Box 12827, Raleigh, NC 27605. For guidance on required documents, see 21 NCAC 08M and the October 2024 Activity Review.

Does the Board automatically receive peer review results?
No. Although the Board requires participation in peer review, the process is administered by the AICPA and, in North Carolina, Coastal Peer Review, Inc. The Board only receives results when the CPA or CPA firm submits them directly.

What information must be submitted to the Board?
Within 60 days of receiving the Final Letter of Acceptance, firms must submit the Final Letter of Acceptance (which includes the next peer review due date). Firms that receive a fail or a second consecutive pass with deficiencies must submit the Peer Review Report and Letter of Response.

What happens if I don’t submit my peer review results on time?
Firms that fail to submit required peer review information are non-compliant with Board rules and may face disciplinary action, including suspension of CPA certificates or civil penalties. Reporting peer review results is separate from the firm renewal process. A firm may renew its registration even if the Board has not yet processed the submitted peer review documentation.