North Carolina CPE Requirements
/The North Carolina State Board of CPA Examiners CPE requirements are noted below.
What is the North Carolina License Renewal Deadline?
Related Courses
Annually, by June 30
What is the North Carolina CPE Reporting Period?
Annually, from January 1 to December 31
What are the North Carolina CPE Requirements?
2,000 minutes of CPE are required per year.
Up to 1,000 minutes of CPE can be carried over from one reporting period to the next, though carried minutes cannot be used to fulfill the ethics requirement.
Up to 25% of the CPE requirement can come from the preparation of published articles and books.
The credit for service as a lecturer is limited to 50% of the total credit hours; credit is limited to the preparation and presentation time.
What is the North Carolina Ethics Requirement?
At least 50 minutes of behavioral or professional ethics or conduct per year, from a sponsor registered with NASBA.
Note: The AccountingTools Ethics for North Carolina course fulfills these requirements.
What Areas of Study are Allowed for North Carolina CPAs?
All fields of study recognized by NASBA. Each CPA shall exercise judgment in selecting activities for which CPE credit is claimed and choose only those that contribute to that CPA’s professional competence.
Allowable North Carolina Course Providers
The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses
North Carolina CPE Reciprocity
A non-resident licensee may satisfy the annual CPE requirements in the jurisdiction where the CPA is licensed and currently works or resides.
North Carolina CPE Rule Reference
Subchapter o8G
North Carolina Board of Accountancy Address
1101 Oberlin Road, Suite 104
Raleigh, NC 27605-2827
Phone: 919-733-4222
nccpaboard.gov