North Carolina CPA Requirements

North Carolina Requirements & Education Options

General Requirement

Applicants must be at least 18 years of age.

Applicants must be of good moral character.

U.S. citizenship is required to apply for a CPA license in North Carolina.

North Carolina residency is not required to sit for the CPA Exam or to apply
for licensure.

An examination candidate who passes all sections of the CPA Exam must meet
North Carolina’s education, experience, and ethics requirements before
applying for licensure.

Education Requirement

An applicant must obtain a bachelor’s degree with an accounting
concentration from a college or university accredited by a regional
accrediting association or from an institution that the North Carolina State
Board of CPA Examiners determines to be substantially equivalent. The
education must include at least 30 semester hours of accounting coursework,
of which 20 semester hours must be completed at the upper-division level or
above.

Applicants must meet 1 of the following 2 options:

Option 1: Earn a bachelor’s degree with an accounting concentration
from an accredited institution and complete 2 years of relevant professional
accounting experience under the supervision of a licensed CPA.

Option 2: Complete 150 semester hours of college education, including a
bachelor’s degree or higher with an accounting concentration, and
complete 1 year of relevant professional accounting experience under the
supervision of a licensed CPA.

Legislative Update: North Carolina Alternative Licensure
Pathway

Effective Jan. 1, 2026, North Carolina implemented an alternative pathway to CPA licensure. Applicants who
complete a bachelor’s degree with an accounting concentration may
qualify with 2 years of supervised accounting experience, while applicants
who complete 150 semester hours of education may qualify with 1 year of
supervised accounting experience. Applicants should review the North
Carolina State Board of CPA Examiners for complete rule details and
guidance.