CPA exam and license requirements in North Carolina

North Carolina requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the North Carolina State Board of Certified Public Accountant Examiners. Last reviewed 2026-08-10.

Credit hours to sit

120

Credit hours to license

150

Exam fee per section

$262.64

Exam credit window

30 months

State ethics requirement

Accountancy law course

How many credit hours do you need to sit for the CPA exam in North Carolina?

North Carolina requires 120 semester credit hours to sit for the CPA exam. Candidates in North Carolina sit under the rules of the North Carolina State Board of Certified Public Accountant Examiners.

How many credit hours do you need for a CPA license in North Carolina?

North Carolina requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in North Carolina?

The CPA exam in North Carolina costs $262.64 per section, a $230 application fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are North Carolina board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in North Carolina?

North Carolina gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does North Carolina require a CPA ethics exam?

North Carolina: Instead of the national AICPA ethics exam, complete the board's 8-hour course on the North Carolina Accountancy Statutes and Rules (including the Rules of Professional Ethics and Conduct) within one year before applying.

What work experience is required for a CPA license in North Carolina?

North Carolina requires one year of experience under a CPA (Pathways 1-2) or two years (Pathway 3), or alternatively four years in accounting practice or teaching per board rules.

Who regulates CPAs in North Carolina?

CPAs in North Carolina are regulated by the North Carolina State Board of Certified Public Accountant Examiners. Its published requirements are at https://nccpaboard.gov.

Recent changes and notes for North Carolina

• SB 321 (effective Jan 1, 2026) added a 120-hour bachelor's + 2 years experience pathway alongside the traditional 150-hour + 1 year route.
• Applicant must be a U.S. citizen or have declared intent to become one (or qualify as a resident alien/reciprocity); Social Security number required.
• 150 hours must include an accounting concentration plus 24 semester hours across at least 8 of 10 business fields; initial exam application fee $230, re-exam $75.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://nccpaboard.gov/cpa-exam-applicants. Requirements change; confirm with the North Carolina State Board of Certified Public Accountant Examiners before applying.