North Carolina

Date of Last Revision:    6/1/2022

License Renewal Date
6/30 annually

CPE Reporting Period
1/1 to 12/31 annually

General Requirement
2,000 minutes

Ethics Requirement
50 minutes. Must be from a sponsor registered with NASBA.

Other Subject Area Requirements
None

Credit Limitations

• Instruction: Instructor credits are limited to 50% of total minutes. CPE credit for instructing a college course will only be given if the course is above the level of accounting principles.
• Published Materials: Authorship credits are limited to 25% of total minutes.
• Self Study: CPE credit shall be given based on the number of minutes needed to complete the course as determined by the sponsor.

Credit Calculation

• Instruction: Credit is equal to presentation plus preparation. Credit shall not be given for repeat instruction. CPE credit for instructing a college course above the level of accounting principles shall be given based on the number of credit hours the college gives a student for successfully completing the course.
• Partial Credit: Partial credits are accepted in any amount.
• University/College: Each semester hour equals 750 CPE minutes; Each quarter hour equals 500 CPE minutes. No CPE credit for an audited course.

Other State Policies

• Carryover: A maximum of 1,000 minutes may be carried from a reporting period to the subsequent reporting period. Carried hours cannot be used to meet the ethics requirement.
• North Carolina accepts CPE credits for programs offered by National Registry sponsors.
• Exemption:
  • A non-resident licensee may satisfy the annual CPE requirements in the jurisdiction in which he or she is licensed and currently works or resides. If there is no annual CPE requirement in the jurisdiction in which he or she is licensed and currently works or resides, he or she must meet North Carolina's requirements.
  • A non-resident licensee whose primary office is North Carolina must meet the North Carolina ethics requirement. All other non-resident licensees may meet the 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 requirement.