On May 11, 2020, the Board staff (except at-risk employees who are working from home) returned to the office full-time. Staff is social distancing and wearing face coverings when social distancing is not possible. The office remains closed to visitors, but documents can be left in the dropbox in the hall.
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.
All North Carolina CPA Exam Notices to Schedule (NTS) expiring between April 1, 2020, and December 30, 2020, now expire on December 31, 2020. NASBA is updating/has updated the expiration dates in the Gateway. If your expiration date has not been updated, please contact Phyllis Elliott, Exam Specialist, at firstname.lastname@example.org.
06/18/2020 UPDATE: The expiration date for Exam section credits expiring April 1, 2020, through December 30, 2020, has been extended to December 31, 2020. For example, if a section credit expired on May 18, 2020, the new expiration date is December 31, 2020. NASBA is updating/has updated the expiration dates. Please email your questions about the NTS and section credit extensions to Phyllis Elliott, Exam Specialist, at email@example.com.
Continuous Testing for CPA Exam candidates began on July 1, 2020. Under the Continuous Testing model, candidates 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 significant change to the Exam. Continuous Testing replaced the CPA Exam Testing Window model that permitted candidates to test only 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. The deadline for license renewal is June 30, 2020. 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. To confirm that your renewal is complete and to print a fee receipt, use the Find CPA link to look up your record. You can check your expiration date, CPE carryforward (in hours), and print a renewal fee receipt.
On July 1, 2020, the Board mailed Letters of Demand to more than 650 individuals who did not renew or request inactive status as required. If those individuals do not renew or request inactive status within 30 days after the mailing date of the Letters of Demand, their CPA license will be forfeited as required by G.S. 93-12(15).
Until social distancing restrictions are relaxed or lifted, the Board will not meet in person. Instead, meetings will be held by electronic means. For information on participating in an electronic meeting of the Board, send an email to firstname.lastname@example.org. Include your name, email address, phone number, and employer in the email.