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CPA LICENSURE · NC

North Carolina

Verified. CARE checked this jurisdiction's requirements against an official or official-sourced page as of 2026-09-30. Requirements change — always confirm current details with the board before making a decision.

BOARD OF ACCOUNTANCY

North Carolina State Board of CPA Examiners
nccpaboard.gov

EDUCATION REQUIREMENTS

Full licensure calls for 150 semester hours and a bachelor's degree or higher with an accounting concentration (at least 30 semester hours of accounting coursework, 20 upper-division), but North Carolina allows candidates to sit for the Exam before completing all 150 hours if they hold a bachelor's degree (120 of the 150 hours). Starting January 1, 2026, North Carolina also offers an alternative pathway: a bachelor's degree plus two years of experience.

EXPERIENCE REQUIREMENTS

With a bachelor's degree only: 2+ years of CPA-supervised work experience. With 150 hours and an accounting-concentration bachelor's or higher: 1+ year of CPA-supervised experience. Alternative pathways include 4 years of qualifying accounting teaching or 4 years of accounting-field work experience.

SEPARATE ETHICS EXAM REQUIRED?

Not yet independently verified by CARE — confirm with the board.

CAN YOU SIT FOR THE EXAM BEFORE FINISHING ALL EDUCATION?

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

APPLICATION NOTES

North Carolina's bachelor's-plus-2-years alternative pathway began January 1, 2026.

SOURCE

https://nccpaboard.gov — accessed 2026-09-30

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