In January 2025, the NCACPA Board of Directors voted to support legislation introducing an additional pathway to CPA licensure in North Carolina: A bachelor’s degree with a concentration in accounting + 2 years of relevant professional experience + passage of the CPA Exam. NCACPA Chair Dr. Courtney Knoll, CPA, emphasized the Board’s commitment to strengthening the CPA talent pipeline while maintaining the profession’s integrity, stating that providing multiple pathways to licensure ensures future CPAs have options that align with their education and experience, ultimately supporting the growth of North Carolina’s accounting workforce.
The Board’s decision is guided by three core principles that will shape the future of the CPA profession in North Carolina:
- Creating Flexible Pathways: Expanding access to CPA licensure to strengthen the accounting workforce while upholding professional excellence.
- Preserving Rigorous Standards: Maintaining the integrity of the CPA license by ensuring every candidate meets high expectations through education, experience, and examination.
- Assuring Public Trust: Building a robust pipeline of qualified professionals to support North Carolina’s businesses, economy, and financial stability.
Why This Decision Was Made
- The CPA profession faces a workforce pipeline challenge, and this legislation provides a practical, structured solution that broadens access while maintaining excellence.
- This pathway ensures that future CPAs gain real-world expertise through two years of professional experience and passage of the CPA Exam—reinforcing the competency required for licensure.
- NCACPA is a recognized leader in shaping the future of CPA workforce development. North Carolina is one of only four states with automatic mobility, meaning our state’s existing framework is a model for others.
- With more than 30 states exploring legislation to add an additional pathway, North Carolina must act now to remain competitive.
“NCACPA took early action to advocate for an additional pathway by listening to our members, recognizing the ongoing workforce challenges and evaluating the regional and national changes in this area. We appreciate that the AICPA and NASBA are now exploring this alternative as well, given the broad support it has received. Our commitment remains focused on proactively addressing member needs and ensuring a thriving profession in North Carolina.” — CEO Mark Soticheck, CPA, CGMA
Related Activity
On February 14, the AICPA and NASBA announced plans to amend the Uniform Accountancy Act (UAA) to create a framework for states to uniformly adopt an additional pathway to CPA licensure, along with a shift in practice mobility requirements. Once published, the proposed UAA language will be open for a 60-day comment period. This decision follows extensive feedback from the profession, including two comment letters from NCACPA, which led AICPA and NASBA to table the Competency-Based Experience framework. This move would bring the UAA into alignment with what state societies, including NCACPA, have already been doing by introducing or preparing to introduce legislation to address the CPA pipeline challenges at the state level.
What’s Next?
NCACPA will continue advocating for the proposed legislation, engaging with the NC State Board of CPA Examiners and other key stakeholders, and keeping members informed as developments unfold.