Check Your State Board CPA Licensing Requirements

State CPA CPE Licensing Requirements

North Carolina CPA CPE

Please note: The CPE Information provided in this section relates to CPAs only.
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Yes. MasterCPE is registered with NASBA. #112530

Renewal Date:

6/30 annually

Reporting Period:

1/1 to 12/31 annually

Required Hours:

2,000 minutes effective January 1, 2020 (this is equivalent to 40 CPE hours)

Ethics Required:

Effective January 1, 2020, 50 minutes annually ( this equals 1 CPE hour). 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:


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