CPE Regulations

Below is a summary of key North Carolina State Board of CPA Examiners regulations. For a complete list of North Carolina State Board of Accountancy rules click here: http://www.nccpaboard.gov/Clients/NCBOA/Public/Static/index.html

North Carolina State Rules—Brief Summary

The North Carolina State Board of CPA Examiners (State Board) requires North Carolina CPAs to complete 40 CPE hours annually (with a minimum of eight hours of live group study and two hours of ethics). A contact hour is equal to 50 minutes of instruction. Half-hour credits, equaling 25 minutes of contact time, are allowed only after the first full credit hour has been earned. For example, a course lasting 75 minutes will equal one and one-half CPE credits. However, a course scheduled for less than 50 minutes will not qualify for CPE credit.

CPE credit is only granted for actual time spent in the classroom. Participants are expected to adjust their credits should they arrive late and/or leave early, or spend time outside the classroom during course instruction. CPAs are responsible for claiming accurate CPE credit hours. NCACPA will maintain CPE records for a period of five years.

Ethics CPE Requirement
As part of the annual 40-hour CPE requirement, the State Board requires all North Carolina CPAs to complete an approved two-hour group study or four-hour self-study program on professional ethics. These courses must be pre-approved by the State Board pursuant to 21 NCAC 8G .0400, and shall be offered by a CPE sponsor registered with the State Board pursuant to 21 NCAC 8G .0403(a) or (b).

Click here for a complete listing of NCACPA’s live, group study Ethics programs.

Click here for information on onsite Ethics training and self-study Ethics programs.

Non-Resident North Carolina Certificate Holders

Non-resident North Carolina certificate holders may satisfy the two-hour professional ethics requirement by completing the professional ethics requirement in the state jurisdiction in which they reside. To qualify for non-resident status, the North Carolina CPA may not live in or maintain an office in the state of North Carolina. If professional ethics and conduct courses are not required in the jurisdiction in which the NC CPA resides, they must annually complete a two-hour group study program or a four-hour self-study program approved by the North Carolina State Board of CPA Examiners.