Please click on the state abbreviation you want CPE requirements information for.
State CPE Requirements
The CPE Information provided in this section relates to CPAs only.
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North Carolina
Our Courses Accepted:
Yes
The Board approves CPE sponsors (not courses), The candidate may
also claim credit for continuing education programs conducted by a
non-registered sponsor.
Renewal Date:
6/30
Reporting Period:
1/1 to 12/31 annually
Required Hours:
40 hours of CPE must be completed by active licensees each year by
December 31 after the first calendar year of licensure.
Ethics Required:
Yes. 2 hours of CPE on professional ethics and conduct by a
board-approved group study or 4 hours of board-approved self-study
format. See board's website for a list of approved Ethics courses.
Subject Breakdown:
None
Credit Limits:
Self-study CPE is limited to no more than 32 hours of the 40 hour
requirement. The maximum credit for instructors is 50%. The maximum
credit for writers/authors is 25%. Published works only are given credit.
Up to 20 hours may be carried forward if more than 40 hours are
completed in any one calendar year. You may not carry over hours
completed in the year prior to certification in NC. Half credits are
accepted after the first hour.
Other State Policies:
The Board approves CPE sponsors (not courses) and also accepts
NASBA's National Registry of CPE Sponsors. The candidate may also
claim credit for continuing education programs conducted by a
non-registered sponsor. Refer to standards for courses that may
qualify. No credit is given for journal, magazine, etc. reading and
testing. All credits will be based on 50 minutes equal 1 hour credit and
8 hours must be Non-self-study.
Contact Info:
North Carolina State Board of CPA Examiners
1101 Oberlin Road
Suite 104
Raleigh, North Carolina 27605-1169

Phone: 919-733-4222
Fax: 919-733-4209

Web address:
http://www.nccpaboard.gov
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