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.
- 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.