All North Carolina CPA firms must renew their registration with the Board annually. The 2027 firm renewal and peer review compliance reporting period runs through December 31, 2026. However, if a firm completes the renewal or cancels the registration by January 31, 2027, there is no penalty.
Renewals are submitted through the Board’s online portal and must be completed using the supervising CPA’s account (the same account they used to renew their CPA certificate earlier this year or the Authorized Representative’s account.
When is the firm registration renewal due?
December 31, 2026, is the deadline for completing the firm registration renewal and peer review compliance reporting. However, if a firm completes the renewal or cancels the registration by January 31, 2027, there is no penalty.
I don’t see where 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 used to renew their CPA certificate earlier this year) or the authorized representative’s portal account.
The firm’s supervising CPA changed earlier this year, but there is no place in the new supervising CPA’s 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 log in and renew the firm’s registration.
If the former supervising CPA is no longer with the firm, the current supervising CPA must email the Board a statement requesting that the Board update its records to reflect the change. The email must include the firm’s name as registered with the Board; 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.
What is an authorized representative and how do I designate one?
The Board now allows supervising CPAs to designate an authorized representative to handle firm-related tasks through the portal. The representative must be an employee of the firm but is not required to be a CPA. The supervising CPA can add an authorized representative from the firm’s main portal page (See Step 4 of Completing the Firm Renewal below). Once designated, the authorized representative must create an individual portal account using the information provided by the supervising CPA. After setting up their account, the representative can access the firm’s information and complete the renewal on the firm’s behalf. Firms are not required to designate an authorized representative.
How do I add a new employee or owner to the firm?
The supervising CPA or authorized representative 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 or authorized representative 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 or authorized representative 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.
| NC CPA Firm Registration Renewal Fees | |
|---|---|
| Renewal of Individual Practitioner Registration | $0.00 |
| Renewal of Partnership Registration (Partners in NC only) | $0.00 |
| Renewal of Partnership Registration (Partners in NC and other jurisdictions) | $10.00 per Partner, maximum fee $2,500.00 |
| Renewal of Limited Liability Partnership Registration (partners in NC only) | $0.00 |
| Renewal of Limited Liability Partnership Registration (Partners in NC and other jurisdictions) | $10.00 per Partner, maximum fee $2,500.00 |
| Renewal of Professional Corporation Registration | $25.00 (Pursuant to NCGS 55B-11], a $10.00 late fee is assessed if renewal submitted after the final renewal deadline.) |
| Renewal of Professional Limited Liability Company Registration | $25.00 (Pursuant to NCGS 55B-11], a $10.00 late fee is assessed if renewal submitted after the final renewal deadline.) |
The supervising CPA or designated authorized representative can complete the renewal by following these steps:
After submitting the renewal and payment, the person completing the renewal can print the firm’s registration certificate and generate a confirmation report showing the responses submitted during the renewal.
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, 2026, may face disciplinary action and civil penalties under 21 NCAC 08J.0111. However, if a firm completes the renewal or cancels the registration by January 31, 2027, there is no penalty. Failing to renew 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 31, 2027, you must cancel the firm’s registration by January 31, 2027.
How do I cancel my firm registration?
Each firm type has different requirements for canceling its registration:
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 begin doing so.
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. The peer review program is administered by the AICPA and, in North Carolina, Coastal Peer Review, Inc.
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 information to the Licensing Staff, 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 the Licensing Staff or mail it to the NC State Board of CPA Examiners at PO Box 12827, Raleigh, NC 27605. For guidance on required documents, see 21 NCAC 08M. You do not need to wait for the Board to process your documentation before completing the renewal.
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 peer review information should the firm submit 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 the required peer review information are noncompliant 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 peer review documentation it received from the firm.
Cammie Emery
Licensing Specialist
1101 Oberlin Road
Suite 104
Raleigh, NC 27605-1169
Mailing Address
PO Box 12827
Raleigh, NC 27605-2827
(919) 733-4222 Phone
(919) 733-4209 Fax
©2026 NC State Board of CPA Examiners
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