License Renewal Date
6/30 annually
CPE Reporting Period
1/1 to 12/31 annually
General Requirement
40 hours
Ethics Requirement
2 hours. Must be from a sponsor registered with NASBA.
Other Subject Area Requirements
None
Credit Limitations
- Instruction: Instructor credits are limited to 50% of total hours. Credit shall not be given for instructing an undergraduate level course.
- Published Materials: Authorship credits are limited to 25% of total hours.
- Self Study: No self study course may contain fewer than 25 minutes of course material.
Credit Calculation
- Instruction: Credit is equal to presentation plus preparation. No credit for repeat instruction during the same year. 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.
- Partial Credit: A contact hour shall be 50 minutes of instruction. A group course lasting 25 minutes shall be one-half contact hour and equal to one-half CPE credit. No credit shall be allowed for a group course having fewer than 25 minutes of course instruction in one subject area.
- University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours. No CPE credit for an audited course.
Other State Policies
- Carryover: A maximum of 20 credit hours may be carried from one 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.
Contact Info
1101 Oberlin Road, Suite 104
PO Box 12827
Raleigh, NC 27605-2827
Phone: 919-733-4222
Fax: 919-733-4209
Email: rbrooks@nccpaboard.gov
Website: https://nccpaboard.gov/