Section .0500 Applications for Certificates

Effective June 1, 2026

21 NCAC 08F .0502 Application for CPA Certificate

(a) A person applying for a certificate of qualification shall file with the Board an application and an experience affidavit on forms provided by the Board and supporting documentation to determine that the applicant has met the statutory and rule requirements. CPA certificate applications and fee information are on the Board’s website as set forth in 21 NCAC 08A .0102 or may be requested from the Board.

(b) The application for a CPA certificate shall include three certificates of good moral character on forms as identified per Rule .0505 of this Section and provided by the Board which shall be completed by CPAs. The certificate of good moral character will require CPAs to describe their familiarity with the applicant and to state whether they believe the applicant will conscientiously observe the professional responsibilities of a CPA. They will also disclose whether they are aware of any events that need to be disclosed pursuit to Paragraph (c) of this Rule. The Board shall conduct a background check of the applicant including a check of criminal records.

(c) An applicant shall include as part of any application for a CPA certificate a statement of explanation and a certified copy of final disposition if the applicant has been arrested, charged, convicted or found guilty of, received a prayer for judgment continued, or pleaded nolo contendere to any criminal offense. An applicant shall not be required to disclose any arrest, charge, or conviction that has been expunged by the court.

(d) If an applicant has been denied any license by any state or federal agency, the applicant shall also include as part of the application for the CPA certificate a statement explaining such denial. An applicant shall include a statement of explanation and a certified copy of applicable license records if the applicant has been registered with or licensed by a state or federal agency and has been disciplined by that agency.

(e) No application for a certificate shall be considered while the applicant is serving a sentence for any criminal offense. Serving a sentence includes incarceration, probation (supervised or unsupervised), parole, or conditionally suspended sentence, any of which are imposed as a result of having been convicted or having pled to a criminal charge.

21 NCAC 08F .0504 Candidates’ Accountancy Law Course Requirement

Within one year prior to applying for certification, all candidates for original or reciprocal certification must complete a 400-minute course on the North Carolina Accountancy Statutes and Rules, including the Rules of Professional Ethics and Conduct contained therein.

21 NCAC 08F .0505 Moral Character Form

(a) A CPA license applicant shall complete and submit three certificates of moral character completed by CPAs.

(b) The moral character form shall contain the following:

(1) The applicant’s full name and mailing address;

(2) Identification as to whether the application type is for an original CPA certificate applicant, a reinstatement of a CPA certificate, or a reissuance of a CPA certificate;

(3) Identification of the number of years and months that the signing CPA has known the applicant;

(4) A description in detail of the opportunities that the signing CPA has had to evaluate the applicant’s moral character;

(5) Affirmation that the applicant is of good moral character within the expectations of the professional responsibilities of a CPA;

(6) Affirmation, to the best of the signing CPA’s knowledge, that the applicant has not been convicted of, found guilty of, received a prayer for judgment continued, or pleaded nolo contendere to any office, excluding non-criminal traffic infractions. If so, a statement providing additional information is required that provides the jurisdiction, charge, and disposition of each conviction; and

(7) An affirmation from the signing CPA that includes:

(A) Signature, printed name, and title of the signing CPA;

(B) The employer of the signing CPA, mailing address, daytime phone number, and email address;

(C) Date that the affidavit was signed; and

(D) Identification of the signing CPA’s certificate number and the issuing jurisdiction.