COVID-19

CPA Exam Candidates

Testing for the CPA Examination in the US resumed on May 1, 2020. Visit Prometric’s site openings list to see which sites are open. Please monitor NASBA’s Twitter posts and website and Prometric’s site for updates. NASBA, the AICPA, and Prometric have extended the 20Q2 testing window from June 10, 2020, to June 30, 2020.

05/18/2020 UPDATE:  All North Carolina CPA Exam Notices to Schedule (NTS) expiring between April 1, 2020, and December 30, 2020, will now expire on December 31, 2020. The expiration date will update automatically within the next several weeks; there is no need to contact the Board at this time. The expiration date for Exam section credits expiring April 1, 2020, through June 30, 2020, will be extended 90 days. For example, if a section credit expired on May 18, 2020, the new expiration date is August 16, 2020. The expiration date will update automatically with the next several weeks; there is no need to contact the Board at this time. Section credits expiring after June 30, 2020, will be reviewed by the Board on a case-by-case basis. Please email your questions about the NTS and section credit extensions to Phyllis Elliott, Exam Specialist, at phyllise@nccpaboard.gov.

Continuous Testing for CPA Exam candidates will begin on July 1, 2020. Under the Continuous Testing model, candidates will have the ability to take the Exam year-round, without restriction,  other than waiting to receive scores from prior attempts of the same section or when there is a major change to the Exam. Continuous Testing will replace the existing CPA Exam Testing Window model that only permits candidates to test during designated time frames each calendar quarter. Please monitor NASBA’s Twitter posts and website and the AICPA’s website for updates.

Annual CPE Requirement

As of May 28, 2020, the Board has not made any changes to the annual CPE requirement as a result of COVID-19. The deadline for completing CPE to be eligible for renewal next year (2021) is December 31, 2020. There are many online CPE activities available and the Board encourages you to take advantage of those offerings. The Board will continue monitoring the COVID-19 situation and decide if changes to the CPE requirement are necessary.

On March 24, 2020, the NCACPA requested that NASBA provide greater flexibility surrounding group Internet-based program requirements given the COVID-19 pandemic. In a March 26, 2020, blog post, the NCACPA reported that NASBA acknowledged the need for certain allowances during this time. The flexibility granted by NASBA enables subject matter experts (SMEs) to prerecord their presentations, and identify a system for getting program attendees’ questions answered within a 24- to 48-hour window, thus allowing the course to qualify as a group Internet-based program. As plans are solidified, the NCAPCA will provide updates on its website and via email to NCACPA members.

Annual Certificate Renewal

On May 1, the Board posted the link to renew your NC CPA certificate. An overview of the renewal and FAQs were published in the Activity Review. Please contact Buck Winslow with questions about the renewal or technical issues. Please contact Cammie Emery with CPE-related questions. Please complete this form to request inactive status.