North Carolina CPA Exam Requirements 2026
A qualified candidate can use the North Carolina route with 120 semester hours, subject to every other published rule. Check your education, application route, current known fees, deadlines, and next steps in one place.
North Carolina CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Enacted And Effective: Three original-licensure pathways: 150 hours plus one year, qualifying master's plus one year, or bachelor's plus two years. Effective January 1, 2026.
- Effective: Initial application $230, re-exam application $75, and section fee $268.59. Effective August 3, 2026.
Are you eligible for the CPA Exam in North Carolina?
North Carolina allows a qualified candidate to sit at 120 semester hours. The application authority makes the final decision from official documents.
What to confirm before applying
- Be at least 18 years old.
- Provide a Social Security number unless an official exception applies.
- Meet the published good-moral-character requirement.
- Complete bachelor's degree.
- Complete at least 120 semester hours.
- Complete 30 qualifying accounting semester hours.
Named coursework and accreditation
- Accounting: undergraduate concentration: 30 semester hours with no more than 6 hours of accounting principles and no more than 3 hours of business law.
- Accounting: graduate alternative: 20 semester hours of graduate accounting open exclusively to graduate students.
Degree and concentration must satisfy North Carolina Board standards.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | Yes, under the published provisional conditions. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No North Carolina jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | 120 | 180 | A combined undergraduate/graduate concentration is allowed using the Board's 1.5-to-1 graduate-hour conversion. Duplicate courses count only once. Accounting internships and CPA review courses do not count toward the concentration. |
| Accounting | 30 | 45 | Named subjects: undergraduate concentration: 30 semester hours with no more than 6 hours of accounting principles and no more than 3 hours of business law, graduate alternative: 20 semester hours of graduate accounting open exclusively to graduate students. |
| Business | Not required | Not required | No separate business-coursework minimum is part of the current exam-admission formula. |
| Graduate accounting | 20 | Not required | Shown separately when the jurisdiction publishes a graduate-accounting minimum. |
Credit types to confirm
- Community-college credit: Confirm with the application authority
- Online credit: Confirm with the application authority
- CLEP credit: Confirm with the application authority
- AP credit: Confirm with the application authority
- Pass/fail credit: Confirm with the application authority
- Internship credit: Not accepted under the published rule
North Carolina eligibility gap planner
Enter your education and personal details to compare them with the published North Carolina requirements. Nuanced course classifications still require an official evaluation.
Check 6 published eligibility gates
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How to apply for the CPA Exam in North Carolina
North Carolina State Board of Certified Public Accountant Examiners is the application authority. Application method: online through the North Carolina Board portal.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through North Carolina State Board of Certified Public Accountant Examiners and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- Board examination application.
- official transcripts.
- personal eligibility documentation.
- required fee.
Processing time
Complete initial applications are typically processed within 15 business days; complete re-exam applications within 10 business days
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your North Carolina application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
North Carolina application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
North Carolina exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
The 30-month period begins when the first passing score is released and ends on the sit date of the final passed section. The Board may extend credit for circumstances beyond the candidate's control.
- North Carolina does not participate in international administration of the CPA Exam.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: Yes
- Approved evaluation services: NASBA International Evaluation Services (NIES)
- Certified translation: Required
Board authorization is required before ordering the NIES evaluation. Foreign-educated candidates must live in North Carolina or be a current or former student of a North Carolina institution.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that North Carolina participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
North Carolina CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | 120 semester hours plus all applicable degree and coursework requirements | Varies by pathway; review the current routes below |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | Varies by pathway; use the experience term stated for your route below |
| Ethics exam | Separate from the Uniform CPA Exam | Required |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted And Effective: Effective January 1, 2026, North Carolina offers 150 hours plus one year, a qualifying master's or advanced degree plus one year, or a bachelor's degree plus two years of supervised accounting experience. |
Current licensure pathways
Choose the route that matches your education and experience. These are licensure routes, not automatic exam-admission rules.
Published licensure routes
Effective January 1, 2026, North Carolina offers 150 hours plus one year, a qualifying master's or advanced degree plus one year, or a bachelor's degree plus two years of supervised accounting experience.
Effective: January 1, 2026
Pathway timing matters: Effective date: January 1, 2026. The pathways govern licensure and do not change the bachelor's degree plus accounting-concentration threshold to sit.
North Carolina CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in North Carolina?
North Carolina currently lists 120 semester hours for exam eligibility, together with every applicable degree, accounting, business, and personal requirement.
Do I need 150 semester hours to sit in North Carolina?
No. North Carolina allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in North Carolina to take the CPA Exam?
No North Carolina jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in North Carolina?
Yes, subject to North Carolina's provisional or degree-pending conditions. Follow every enrollment-confirmation and final-transcript deadline.
How much does the CPA Exam application cost in North Carolina?
The current known first-section total is $573.59, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do North Carolina CPA Exam credits last?
North Carolina provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for North Carolina?
North Carolina accepts foreign education subject to an approved credential evaluation. The official instructions require NIES.
Your next CPA Exam research steps
Use this North Carolina page as your eligibility command center, then move into application timing and study-material research.
Official North Carolina sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with North Carolina State Board of Certified Public Accountant Examiners.
- CPA Exam ApplicantsNorth Carolina State Board of Certified Public Accountant Examiners · State Board
- CPA License ApplicantsNorth Carolina State Board of Certified Public Accountant Examiners · State Board
- North Carolina CPA ExamNational Association of State Boards of Accountancy · NASBA
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.