CPA requirements in North Carolina
North Carolina licenses CPAs through the NC State Board of CPA Examiners. Exam eligibility: Bachelor's degree with a concentration in accounting. Licensure: 150 semester hours under the standing rule. Experience: one year under CPA supervision, or four years of accounting experience without supervision.
$82,050
median accountant wage, North CarolinaBLS OEWS · May 2025
$93,810
mean annual wageBLS OEWS · May 2025
49,270
accounting jobs in the stateBLS OEWS · May 2025
Requirements
The sheet
| Exam eligibility (education) | Bachelor's degree with a concentration in accounting |
| License education | 150 semester hours under the standing rule |
| Experience | One year under CPA supervision, or four years of accounting experience without supervision |
| Ethics requirement | Eight-hour North Carolina accountancy law course before licensure |
| CPE after licensure | 40 hours a year, including ethics |
Compiled 2026-08-02 from the board's published framework. Rules change; NC State Board of CPA Examiners is the source of record before you file anything.
Pathway status
The 120-hour question in this state
North Carolina's pathway-bill status was not independently verified at write time; check the board and the NASBA licensure-pathways list for the current position. Cross-jurisdiction context: AICPA/NASBA model legislation, May 2025NASBA · May 2025, and NASBA's licensure-pathways list.
Moving
Reciprocity
Reciprocal certificates for substantially equivalent licensees.
Neighbouring sheet: CPA requirements in Virginia. Path overview: how to become a CPA; exam detail: the CPA exam; all states: the master table.