License Renewal: June 30th

Reporting Period: January 1st – December 31st annually

CPE Documentation: Visit The North Carolina State Board of Certified Public Accountant Examiners to apply for a license and more.

Credit Limitations:

  • Instruction: 50% Maximum Credit
  • Self-Study: No more than 32 hours
  • Publishing: 25% maximum. Only published works are given credit.

Credit Calculations: Measured on a 50 minute hour. Fractional hours are rounded down to nearest whole credit. Half Credits accepted after first hour.

Hour Requirements: 40 hours

  • Ethics Requirement: 2 hours (must have board approval by the state)
  • For new licensees, hour requirements vary on when the license was licensed.
    • 40 Credits required if licensed between January 1 – March 31.
    • 30 Credits required if licensed between April 1 – June 30.
    • 20 Credits required if licensed between July 1 – September 30.
    • 10 Credits required if licensed between October 1 – December 31.

Carryover Policy: Up to 20 hours may be carried forward if more than 40 are done in any year.