Under the Wake County, North Carolina, March 26, 2020, Proclamation of Emergency Restrictions, all non-essential facilities, services, operations, and retail businesses are closed effective March 27, 2020, at 5 p.m. and must remain closed until at least April 17, 2020. The Board is not a designated essential service; therefore, the Board office is closed. The Board staff is not in the office, and cannot answer phone calls, respond to voice mail messages, process applications or other documents, or access the Board’s systems. Some staff members have limited access to email, and they will reply to messages as they are able. We appreciate your patience and understanding during this challenging time. Please contact the Board’s Executive Staff with questions or concerns about the Board’s operation. We encourage you to visit the NC Department of Health & Human Services COVID-19 website for information and resources related to the coronavirus.

CPA Exam Candidates

On March 17, 2020, Prometric closed its test centers in the United States and Canada for 30 days. Prometric anticipates re-opening test centers on April 16, 2020, however, the specific date will depend on circumstances that are changing daily. Prometric will cancel scheduled appointments and clear the Notices to Schedule (NTS) for candidates to reschedule at their convenience. The Board has agreed to extend all NTSs expiring between April 1 – June 30, 2020, until September 30, 2020.  At this time, no action is required by candidates.

In anticipation of the reopening of Prometric test centers and in response to the COVID-19 situation, NASBA, the AICPA, and Prometric have made the decision to invoke an emergency testing period to provide additional testing opportunities. As part of this procedure, the 20Q2 testing window will be extended from June 10, 2020, to June 30, 2020. All NTSs expiring between April 1 – June 30, 2020, will be extended to September 30, 2020, and Prometric will waive all rescheduling fees. Please monitor NASBA’s Twitter posts and website for updates.

Most Exam applications received by the Board before March 20, 2020, have been processed and sent to NASBA for issuance of your Notice to Schedule. Exam applications received by the Board after March 20, 2020, may be affected by changes to the Board’s operations.

NASBA is identifying all candidates who have an open NTS and section credit expiring through June 30, 2020, and will provide that information to the Board.  The Board will review each candidate’s situation on a case-by-case basis to determine if the candidate qualifies for an extension of credit.  When more information is available, the Board will notify candidates. There is no need to contact the Board at this time.

Annual CPE Requirement

As of March 25, 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.