North Carolina CPA Exam Requirements

For Candidates in North Carolina that have not Taken the Uniform CPA Exam

The State Board of Certified Public Accountant Examiners is the governing body responsible for setting quality standards to accountancy professions in the state. The Board functions as an independent, self-funded occupational licensing board that not only grants certification to qualified public accountants, but is also responsible for:

  • Registering CPA firms
  • Renewing CPA certificates
  • Renewing CPA firm registrations
  • Administering the Uniform CPA Examination
  • Administering the continuing education professional (CEP) compliance program
  • Administering the Peer Review Compliance program
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Education Requirements

North Carolina CPA Exam candidates are NOT required to have 150 hours of college credit to sit for the exam.

The educational requirements to qualify for examination in North Carolina include:

  • A bachelor’s degree (or 120 hours) from a regionally accredited college or university in an accounting-related subject, which includes:
  • At least thirty semester hours of undergraduate accounting classes with a maximum of six semester hours dedicated to accounting principles AND a maximum of three semester hours dedicated to business law


  • At least twenty semester hours of graduate-level accounting classes


  • A mix of undergraduate and graduate classes that equate to one of the abovementioned conditions

According to the North Carolina State Board of Certified Public Accountant Examiners, examples of accounting-related classes include:

  • Managerial Accounting
  • Auditing
  • Cost Accounting
  • Taxation
  • Fund Accounting
  • Business Law

Examination candidates that have not completed a bachelor’s degree can still qualify to sit for the Uniform CPA Examination if one of these conditions applies:

  • All accounting-related classes leading to a degree have already been completed


  • All accounting-related classes will be completed by the conclusion of the school term that coincides with the examination period

In either case, candidates can only qualify under these special conditions if the North Carolina State Board of Certified Public Accountant Examiners is confident that a bachelor’s degree will be awarded within 120 days of application for examination submission.

General Requirements

In order to be become eligible to sit for the Uniform CPA Examination in North Carolina, candidates must meet the following general requirements:

  • Is at least eighteen years old
  • Is of good moral character
  • Is in compliance with educational requirements

Fee Schedule

All examination applicants must pay an initial administrative fee of $230 to the State Board of Certified Public Accountant Examiners. In addition, applicants pay a fee for each examination section they intend to sit for. Fees according to section are as follows:

  • Auditing and Attestation—$192.03
  • Financial Accounting and Reporting—$192.03
  • Regulation—$172.51
  • Business Environments and Concepts—$172.51

Candidates for CPA licensure must successfully pass the Uniform CPA Examination by scoring at least a 75 on each section.

Prometric test centers in North Carolina can be located in:

  • Asheville
  • Charlotte
  • Greenville
  • Raleigh
  • Greensboro
  • Wilmington

Already passed the CPA Exam and looking for additional licensing requirements in North Carolina? – Click Here