State CPE Licensing Requirements

North Carolina CPE

Please note: The CPE Information provided in this section relates to CPAs only.
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Accepted:       Yes. MasterCPE is registered with NASBA. #112530
Renewal Date:       6/30 annually
Reporting Period:       1/1 to 12/31 annually
Required Hours:       40 hours
Ethics Required:       2 hours. Any ethics CPE course (regulatory or behavioral) offered by a CPE sponsor registered with the Board or registered with the NASBA National CPE Sponsor Registry will be accepted for compliance with the Board's annual ethics CPE course requirement.
Subject Rqmts:       None
Credit Limits:      
  • CPE credit for a self-study course is based on average number of contact hours needed to complete the course. Average completion time, as determined by sponsor, shall be allowed for CPE credit.
  • Up to 20 hours may be carried forward. Extra ethics credit can only be carried forward as a number of generic hours, not specifically as ethics credit.
  • Half credits are accepted after the first hour.
Other Policies:      
Contact Info:       North Carolina State Board of CPA Examiners
1101 Oberlin Road, Suite 104
PO Box 12827
Raleigh, NC 27605-2827
Phone: 919-733-4222
Fax: 919-733-4209
Web address:

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