Date of Last Revision:    5/7/2025

License Renewal Date
6/30 annually

CPE Reporting Period
1/1 to 12/31 annually

General Requirement
2,000 minutes (40 Hours)

Ethics Requirement
50 minutes (1 hour). Must be a course or activity in regulatory or behavioral professional ethics and conduct and from a sponsor registered with NASBA.

Other Subject Area Requirements
None

Credit Limitations

• Blended Learning: Sponsors must be registered with NASBA.
• Instruction: Instructor credits are limited to 50% of total minutes combined with College and CPE Technical Reviewer. CPE Credit for instructing a college course will only be given if the course is above the level of accounting principles.
• Nano Learning: Sponsors must be registered with NASBA.
• 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.
• College/University: 50% of total minutes combined with Instructed courses and CPE Technical Reviewer.

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 1000 minutes (20 hours) may be carried from a reporting period to the subsequent reporting period. Carried hours cannot be used to meet the ethics requirement.

  • Note: To check your CPE carry-forward, search for yourself using the “Find CPA/CPA firm” link. When your record displays, click the “details” link to view your CPE carry-forward

• 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.

View North Carolina State Board of CPA Examiners Contact Information