Appalachian State University Blog

Earning a certified public accountant (CPA) license in North Carolina is a major milestone — one that requires strategy, discipline and a clear understanding of the steps involved. Whether students are just beginning their accounting studies or preparing for the Uniform CPA Examination (CPA Exam), knowing exactly what the North Carolina CPA requirements encompass can save time, stress and confusion.

This guide explains the entire process — from meeting the educational requirements to passing the exam and remaining licensed — so CPA candidates can move confidently toward becoming licensed in North Carolina.

What Is a Certified Public Accountant?

A CPA is a licensed accounting professional who has met specific education, examination and experience requirements. CPAs are authorized to perform specialized services such as auditing financial statements, providing tax advice, preparing complex reports and representing clients before the IRS. The CPA credential is widely recognized as one of the highest standards of competence in accounting.

How to Become a CPA in North Carolina

To earn a CPA license in North Carolina, you must complete the state’s Three Es:

• Education: You can pursue licensure through the three following pathways.

  • 150 semester hours of college coursework, typically including a bachelor’s degree plus additional accounting and business courses.
  • A master’s degree or equivalent in accounting or a related subject, including tax law, finance, economics, business administration, or law.
  • A bachelor’s degree in any subject, with 24 semester credits in most of the required fields of study.

• Examination: You must pass the CPA Exam; every CPA candidate must pass it to become a licensed CPA in any state. The exam includes core and discipline sections that test:

  • Accounting
  • Auditing
  • Tax
  • Analytical skills

• Experience: North Carolina requires one year (2,000 hours) of relevant work experience. An actively licensed CPA must verify this experience.

  • Note: Applicants who satisfy the requirements of the third education track must have two years of relevant work experience.

Understanding these steps gives candidates a clear overview of the North Carolina CPA requirements before beginning the licensure process.

Other North Carolina CPA requirements

To remain a licensed CPA in North Carolina, active CPAs must also complete continuing professional education (CPE) requirements:

• Annual CPE hours: After getting licensed, all active North Carolina CPAs must complete 2,000 minutes (about 33.3 hours) of CPE each year to maintain their license.

• Annual ethics CPE hours: CPAs in North Carolina must complete at least 50 minutes of regulatory or behavioral ethics CPE each year. The North Carolina State Board of CPA Examiners (the Board) only accepts ethics courses from a sponsor approved by the National Association of State Boards of Accountancy (NASBA). A state-specific ethics course isn’t required.

These ongoing requirements ensure that CPAs stay up to date with evolving standards and professional responsibilities. Resources for passing the CPE include the following:

• Becker offers CPA review courses and study materials specific to North Carolina on a subscription basis.

CPA Exam: Organizations to Know

Several national organizations shape CPA licensure standards and support exam administration across all U.S. jurisdictions.

• AICPA & CIMA provides members with resources, information and leadership to deliver valuable services to the public, employers and clients. It represents professionals in both public accounting (audit, tax, reporting and regulatory compliance) and management accounting (internal decision-making, strategy and business management) and, through AICPA’s Board of Examiners, is responsible for developing and maintaining the CPA Exam.

• NASBA is the central clearinghouse where all U.S. accounting jurisdictions submit information on eligible CPA candidates and receive advisory scores and other examination data. NASBA’s members are the 55 U.S. and territorial Boards of Accountancy. NASBA partners with AICPA to develop CPA Exam study guides and offers a mobile app that allows users to track exam eligibility, view exam scores and receive deadline alerts.

• The North Carolina Association of Certified Public Accountants (NCACPA) is a nonprofit dedicated to enhancing the accounting profession in North Carolina through advocacy, networking, education and other activities. NCACPA members receive discounts on partner-affiliated CPA exam study materials.

CPA Competencies and How to Develop Them

To make the most of their education, aspiring CPAs should learn the core accounting competencies and the most efficient ways to develop them during their academic programs.

Degree Programs and Courses That Prepare Future CPAs

The education requirement across most states typically includes a baccalaureate degree in accounting and coursework in:

• AuditinG
• Cost accounting
• Financial accounting
• Managerial accounting
• U.S. federal income taxes

Supplemental business courses also support CPA readiness.

Core Sections of the CPA Exam

The CPA Exam includes these essential core sections:

• Auditing and Attestation: The AUD section tests understanding of the audit process and the ability to apply professional judgment. It evaluates knowledge of auditing standards, internal controls, risk assessment, performing audit procedures, evaluating evidence and audit opinion formation. It also emphasizes ethics and professional responsibilities — key qualities expected of all CPAs.

• Financial Accounting and Reporting: The FAR section covers the technical accounting knowledge every CPA must master. This includes preparing and analyzing financial statements, applying U.S. generally accepted accounting principles (GAAP), handling complex transactions and understanding governmental and nonprofit accounting.

• Taxation and Regulation: The REG section focuses on federal taxation, business law and professional ethics. Candidates learn to apply tax rules to individuals, businesses and entities; calculate tax liabilities; and understand the legal framework that shapes business operations. The section also tests ethical responsibilities and the rules governing CPA practice.

Discipline Sections

All discipline sections still rely on the core competencies above — just with a deeper focus in a chosen area.
CPA candidates choose one of three disciplines to specialize in:

• Business Analysis and Reporting: The BAR discipline is ideal for those interested in financial analysis, corporate reporting or advisory roles. This section goes deeper into advanced accounting topics such as complex financial reporting, data analytics, budgeting, forecasting and performance management.

• Information Systems and Controls: The ISC discipline focuses on how technology supports accounting and business processes. It covers information technology (IT) governance, system controls, cybersecurity, data management and risk mitigation.

• Tax Compliance and Planning: The TCP discipline is designed for those who want to deepen their expertise in taxation. It covers advanced tax compliance, business tax issues, multijurisdictional tax considerations, and tax planning strategies for individuals and entities.

For more details on the parts of the CPA Exam, the AICPA & CIMA explain what to study for the CPA Exam and offer a CPA Exam study tool kit.

How to Develop CPA Core Competencies

In “A Structured Review of Research-Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants”, researchers identified top research-informed teaching tools for future accountants, including:

• Collegial tools (group work, peer review)

• Software-assisted learning

• Business case studies

• Experiential learning

• Targeted courses focusing on specific competencies

Although the review article discusses teaching strategies for CPA competencies rather than exam preparation, understanding which learning methods support effective CPA skill development is still helpful for aspiring accountants as they plan their studies.

Taking the CPA Exam: What the Process Looks Like

Once candidates meet the education requirements, they submit their transcript evaluation for review to the Board. After the Board determines they’re eligible, they apply for their exam sections and review the AICPA tutorial and sample tests. They then receive a Notice to Schedule (NTS). From there, candidates select their testing dates, complete their exam sections and later view their score reports. Requirements for each step are listed on the Board’s website, and the AICPA provides additional FAQs on the CPA Exam site. These steps are one component of the broader set of North Carolina CPA requirements that every candidate must complete.

Study Resources for Passing the CPA Exam

Resources for studying and passing the CPA Exam in North Carolina:

• CPA Exam Candidate Guide: This official guide developed by NASBA is designed for anyone planning to sit for the CPA Exam.

• Becker CPA Online Courses & Exam Review: This review guide offers 8,000 multiple-choice questions, digital textbooks and lecture videos along with an artificial intelligence (AI) teaching assistant at four price tiers.

• Lambers CPA Review: This organization offers multiple study preparation packages that offer lifetime access to study and reference materials. NCACPA members receive a discount.

• UWorld CPA Review Courses: This resource, formerly Roger CPA Review and Wiley CPA Review, offers online courses, study materials and practice exams. NCACPA members receive a discount.

• Gleim Exam Prep: These preparation courses offer explanations for correct and incorrect answers on the CPA Exam as well as instructional videos. NCACPA members receive a discount.

• Surgent CPA Review: This review program boasts 7,700+ multiple-choice questions, 400 task-based simulations and 350 short lecture videos. Content is determined by AI-powered software that creates individualized lesson plans. NCACPA members receive a deep discount.

• NINJA CPA Review: This review program comprises three components: a study planner, a study scheduler and the NINJA study method. NCACPA members receive a discount.

Evidence-Based Study Habits for Passing the CPA Exam

Few evidence-based studies of CPA study strategies exist. However, research from 2023 to 2025 reveals several key preparation methods. The most effective strategies involve structured academic interventions, consistent formative assessments and holistic skill development.

A 2025 study published in the EPRA International Journal of Economics, Business and Management Studies found that candidates who built strong support networks and maintained disciplined study approaches were more likely to succeed. Successful institutional strategies include:

• Peer-assisted tutorials

• Mock board exams

• Monthly assessments

• Faculty consultations

A companion study found that individuals who passed the Certified Public Accountant Licensure Examination (CPALE) shared several internal resilience factors, including:

• Personal motivation to develop study routines

• Self-discipline to maintain structured independent study

• Willingness to make personal sacrifices to study longer and harder

It also cited external factors, including:

• Strong social support networks, including friends and family members

• Institutional support, such as school-organized study sessions with peers and faculty members

The evidence suggests that successful exam preparation is not only about content mastery but also about developing emotional resilience, consistent study routines, and strong social and institutional support systems.

North Carolina CPA Licensure Checklist

The following checklist outlines the full scope of CPA requirements in North Carolina, from education to ongoing annual obligations:

1. Meet the education requirements

• Earn a bachelor’s degree or higher from an accredited institution

• Complete the total required semester hours, depending on the pathway to licensure

• Ensure required accounting coursework is included (financial, auditing, taxation, etc.)

• Include supporting business courses required by the Board

2. Apply for the CPA Exam

• Submit an application to the Board

• Provide official transcripts

• Pay application and exam fees

• Receive your NTS

3. Pass the CPA Exam

• Schedule and sit for the exam sections

• Pass all required sections within the allowed time frame

• Ensure that your scores are sent to the Board

4. Complete the experience requirement

• Complete the required accounting work experience, depending on the pathway to licensure

• Ensure that work is supervised and verified by a licensed CPA

• Document experience according to Board rules

5. Complete the ethics requirement

• Take and pass the Board-approved ethics course

• Submit proof of completion to the Board

6. Submit CPA license application

• Complete the Board licensure application

• Provide documentation of education, exam passage and experience

• Pay licensing fees

7. Maintain your CPA license

• Complete 2,000 minutes of CPE annually (about 33.3 hours; 40 hours will exceed requirements), and 50 minutes of Board-approved ethics CPE

• Renew your license each year with the Board

Mapping Out Your CPA Path in North Carolina

Understanding the full set of North Carolina CPA requirements — from education and exam preparation to experience and ongoing CPE — helps aspiring accountants with an accounting degree navigate the licensure process with more confidence. By knowing what to expect at each stage, candidates can plan their timeline, choose effective study resources and build the competencies needed for long-term success in the profession.