NC CPA Rules
North Carolina (NC) CPA Requirements & 120/150-Hour Credit Calculator
To earn a Certified Public Accountant (CPA) license through the North Carolina State Board of CPA Examiners, candidates pass all four sections of the Uniform CPA Examination (Core FAR, AUD, REG plus one Discipline: BAR, ISC, or TCP), satisfy North Carolina's education pathway (120 semester hours typical sitting baseline; 150 hours standard licensure or 120 hours + 2 years where enacted), and complete supervised accounting experience.
North Carolina 120 / 150-Hour Credit-Gap & Tuition Savings Calculator
Meets ~24h accounting benchmark
+1 yr verified CPA experience
10 CLEP exams ($930) vs. $28,500 MAcc
Open-Sit CLEP / DSST 3-Credit General & Business Bridge Courses
Board Verification Tip: Accepted at 2,900+ accredited colleges toward general/business hours; always confirm with the North Carolina State Board of CPA Examiners whether CLEP credits must appear on a regionally accredited college transcript and avoid duplicating existing courses.
North Carolina (NC) CPA Licensure Framework
150 semester hours of college credit (typically a bachelor’s degree plus ~30 additional hours), including a set number of accounting and business courses.
North Carolina has enacted or advanced 2025–2026 statutory CPA licensure pathway reform (pairing a 120-semester-hour bachelor's degree + accounting concentration + 2 years of supervised experience alongside the traditional 150-hour + 1-year pathway). Confirm your exact effective cohort date with the North Carolina State Board of CPA Examiners.
Pass all four sections of the Uniform CPA Exam — three Core sections (AUD, FAR, REG) plus one Discipline (BAR, ISC, or TCP). Many states let you sit at 120 hours; licensure requires 150. Passing score on each section is 75 on a 0–99 scaled score.
Typically about one year (roughly 1,800–2,000 hours) of relevant accounting experience verified by a licensed CPA. Exact hours vary by state (California, for example, requires 1,200 hours). (2 years under enacted 120-hour alternative pathways).
Verify with the North Carolina State Board of CPA Examiners whether the AICPA Comprehensive Ethics Exam or a state-specific board ethics course is required prior to initial CPA certificate issuance.
View North Carolina CPA CPE Renewal Cycle Tracker →