North Carolina

License Renewal Date
6/30 annually

CPE Reporting Period
1/1 to 12/31 annually

General Requirement
40 hours

Ethics Requirement
2 hours in a group study format or in a self-study format of a course on regulatory or behavioral professional ethics and conduct. This CPE shall be offered by a CPE sponsor registered with the Board or NASBA.

Other Subject Area Requirements

Credit Limitations

  • CPE credit for a self-study course is based on average number of contact hours needed to complete the course.  Average completion time, as determined by sponsor, shall be allowed for CPE credit.
  • The maximum credit for instructors is 50% of total hours
  • One semester hour of college credit equals 15 CPE credits; one quarter hour of college credit equals 10 CPE hours; no CPE credit granted to a CPA who audits a college course. 
  • CPE credit for instructing a graduate level college course shall be given based on the number of credit hours the college gives a student for successfully completing the course.
  • CPE credit for instructing a college course shall be allowed only once for a course presented more than once in the same year by the same CPA.
  • Credit shall not be given for instructing an undergraduate level course.
  • The maximum credit for writers/authors it is 25%. Published works only are given credit.
  • Half credits are accepted after the first hour.
  • When a CPA has completed more than the required number of hours of CPE in any one calendar year, the extra hours, not in excess of 20 hours, may be carried forward and treated as hours earned in the following year. Please note that carry-forward hours may not be used to satisfy the ethics CPE requirement or the non-self-study CPE requirement.

Other State Policies

  • The candidate may also claim credit for continuing education programs conducted by a non-registered sponsor. Refer to standards for courses that may qualify.
  • No credit is given for journal, magazine, etc. reading and testing.
  • All credits will be based on 50 minutes equal 1 hour credit and 8 hours must be taken in a classroom and not by self study.

Non-Residency Licensees Requirement
Non-resident licensees may satisfy the annual ethics requirement by completing the ethics requirements in the jurisdiction in which he or she is licensed as a CPA and works or resides. If there is no ethics CPE requirement in the jurisdiction where he or she is licensed and currently works or resides, he or she must comply with the North Carolina ethics CPE requirement.

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