North Carolina CPE Requirements

The North Carolina State Board of CPA Examiners CPE requirements are noted below.

What is the North Carolina License Renewal Deadline?

Related Courses

Ethics for North Carolina

Annually, by June 30

What is the North Carolina CPE Reporting Period?

Annually, from January 1 to December 31

What are the North Carolina CPE Requirements?

2,000 minutes of CPE are required per year.

Up to 1,000 minutes of CPE can be carried over from one reporting period to the next, though carried minutes cannot be used to fulfill the ethics requirement.

Up to 25% of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is limited to 50% of the total credit hours; credit is limited to the preparation and presentation time.

What is the North Carolina Ethics Requirement?

At least 50 minutes of behavioral or professional ethics or conduct per year, from a sponsor registered with NASBA.

Note: The AccountingTools Ethics for North Carolina course fulfills these requirements.

Allowable North Carolina Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

North Carolina CPE Rule Reference

Subchapter o8G