North Carolina CPA CPE Requirements

How to reach the regulator directly.

North Carolina State Board of Certified Public Accountant Examiners
1101 Oberlin Road, Suite 104
P.O. Box 12827
Raleigh, NC 27605-1169

Tel: (919) 733-4222
Fax: (919) 733-4209

Email: Cammie Emery (cemery@nccpaboard.gov)

The regulator's own published rules and related resources.

North Carolina State Board of Certified Public Account Examiners

The total continuing education hours required.

Effective January 1, 2020: 2000 minutes.

• Note from CeriFi CPEdge: The NC Board has updated its CPE requirements, effective January 1, 2020. In the new regulations, all requirements, sub-requirements, and restrictions have been changed to minutes (from credits). Because CPE is based on a 50-minute clock hour, the conversion from credits to minutes is simply made by multiplying credits * 50. Example: 1.5 credit course equals 75 minutes. As a result of this change, the resource summary page and NC status reports beginning January 1, 2020 and later now display minutes.

Prior to January 1, 2020: 40 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Annual Requirement:

Effective January 1, 2020: Active CPAs shall complete 2,000 CPE minutes by December 31 of each year.

Prior to January 1, 2020: Active CPAs shall complete 40 CPE hours by December 31 of each year.

Professional Ethics and Conduct CPE:

Effective January 1, 2020: A CPA shall complete a minimum of 50 CPE minutes annually in activities on regulatory or behavioral professional ethics and conduct. Ethics CPE shall be offered by a CPE sponsor registered with NASBA.

Effective February 1, 2012 - December 31, 2019: As part of the annual CPE requirement, all active CPAs shall complete CPE on professional ethics and conduct. The CPA shall complete two contact hours in either a group study format or in a self-study format of a course on regulatory or behavioral professional ethics and conduct. This CPE shall be offered by a CPE sponsor registered with NASBA (pursuant to Rule .0403(b) of this Section)

• Note: December 20, 2017: CeriFi CPEdge has confirmed with the NC Board that a licensee can meet the ethics requirement by taking a combination of "group live" and "self-study." For example, taking 1 hour of "group live" ethics and 1 hour of "self study" ethics will meet the requirement, provided the sponsor for both activities is a NASBA Registry provider.
• Note: December 22, 2011: CeriFi CPEdge has confirmed with the NC Board that this rule will be effective for the 2012 CPE compliance period which is January 1, 2012 – December 31, 2012. Beginning in this period, the annual ethics CPE course requirement will be only two (2) hours, either in the group or self-study format; and any registered* CPE sponsor may offer a two (2) hour ethics CPE course in group or self-study format on behavioral or regulatory ethics.

Effective January 1, 2005 through January 31, 2012: As part of the annual CPE requirement, all active CPAs shall complete CPE on professional ethics and conduct. They shall complete either two hours in a group study format or four hours in a self-study format.

Ethics Sponsors:

Effective January 1, 2014: Any Ethics CPE offered by a sponsor registered with the NASBA National CPE Sponsor Registry will be accepted for compliance with the Board's annual ethics CPE course requirement. (The NC Board no longer registers sponsors of CPE courses or CPE courses.)

Prior to January 1, 2014: Any Ethics CPE offered by a 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.

"Live" Course Requirement [Rescinded February 1, 2012]:

Effective February 1, 2012: The NC Board rescinded the rule: "CPE credit for self-study courses shall be limited so that a CPA completes at least eight hours of non-self study each year."

• NOTE: December 22, 2011: CeriFi CPEdge has confirmed with the NC Board that the removal of this rule will be effective for the 2012 CPE compliance period which is January 1, 2012 – December 31, 2012. Beginning in this period, licensees will no longer be required to complete at least eight (8) hours on non-self study CPE annually.

Prior to February 1, 2012: CPE credit for self-study courses shall be limited so that a CPA completes at least eight hours of non-self study each year.

• Note: April 26, 2011: CeriFi CPEdge has confirmed with the NC Board that the rule requiring eight hours of "non-self study" can be satisfied through group courses, webinars/webconferences (having a live instruction), teaching activities, and/or publishing.

How the reporting cycle is structured.

Calendar year.

When a reporting cycle begins.

January 1.

How completed credits are reported to the regulator.

All active CPAs must report their CPE by completing the annual license renewal process by July 1 each year.

It is the CPA’s responsibility to maintain records substantiating the CPE credits claimed for the current year and for each of the four calendar years prior to the current year.

The renewal or reporting deadline.

July 1.

All active CPAs shall file a reporting of CPE minutes by the July 1 renewal date of each year. The Board may audit information submitted by licensees who apply for a renewal license.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Effective January 1, 2020: All active CPAs shall file a reporting of CPE minutes by the July 1 renewal date of each year. The Board may audit information submitted by licensees who apply for a renewal license. If a CPA fails to complete the CPE requirements prior to the end of the previous calendar year but the CPA has completed them by June 30, the Board may:

1. issue a letter of warning for the first such failure within a five-calendar year period; and
2. deny the renewal of the CPA’s certificate for a period of not less than 30 days and until the CPA meets the reinstatement requirements set forth in 21 NCAC 08J .0106 for the second such failure within a five-calendar year period.

Effective January 1, 2007 through December 31, 2019: If a CPA fails to complete the CPE requirements prior to the end of the previous calendar year but the CPA has completed them by June 30, the Board may:

1. issue a letter of warning for the first such failure within a five calendar year period; and
2. deny the renewal of the CPA's certificate for a period of not less than 30 days and until the CPA meets the reinstatement requirements set forth in 21 NCAC 8J .0106 for the second such failure within a five calendar year period.

Prior to January 1, 2007: If a CPA fails to complete the CPE requirements prior to the end of the previous calendar year but the CPA has completed them by June 30, the Board may:

1. change the CPA's status from active to conditional and require the payment of a civil penalty of one hundred dollars ($ 100.00) for the first such failure within a five calendar year period;
2. place the CPA on conditional status again and require the payment of a civil penalty of two hundred fifty dollars ($250.00) for the second such failure within a five calendar year period; and
3. deny the renewal of the CPA's certificate for a period of not less than 30 days and until the CPA meets the reinstatement requirements set forth in 21 NCAC 8J .0106 for the third such failure within a five calendar year period.

Reduced or prorated requirements for a first renewal.

Any CPE hours completed during the calendar year in which the certificate is approved may be used for that year's requirement even if the hours were completed before the certificate was granted.

Effective January 1, 2004: A CPA may not claim CPE credit for courses taken in any year prior to the year of certification.

Effective January 1, 2020: Active CPAs shall complete 2,000 CPE minutes computed in accordance with Board rules by December 31 of each year, except as follows:

1. CPAs having certificate applications approved by the Board in April to June shall complete 1,500 CPE minutes during the same calendar year;
2. CPAs having certificate applications approved by the Board in July to September shall complete 1,000 CPE minutes during the same calendar year; or
3. CPAs having certificate applications approved by the Board in October to December shall complete 500 CPE minutes during the same calendar year; and

Prior to January 1, 2020: Depending on the month the certificate application is approved, CPAs must complete the following amount of credits in the calendar year of application approval:

1. CPAs having certificate applications approved by the Board in January-March must complete 40 CPE hours during the same calendar year.
2. CPAs having certificate applications approved by the Board in April-June must complete 30 CPE hours during the same calendar year.
3. CPAs having certificate applications approved by the Board in July-September must complete 20 CPE hours during the same calendar year.
4. CPAs having certificate applications approved by the Board in October-December must complete 10 CPE hours during the same calendar year.

Rules for professionals licensed elsewhere.

Effective January 1, 2014; Updated January 1, 2020: A non-resident licensee may satisfy the annual CPE requirements in the jurisdiction where the CPA is licensed and currently works or resides. If there is no annual CPE requirement in the jurisdiction where the CPA is licensed and currently works or resides, the CPA shall comply with the NC annual CPE requirements.

Professional Ethics and Conduct CPE:

Effective January 1, 2007: A non-resident licensee whose primary office is in North Carolina must comply with the North Carolina ethics requirement (refer to "Breakdown of Specific Requirements" above). All other non-resident licensees may satisfy the ethics requirement by completing the ethics requirements in the jurisdiction in which he or she is licensed as a CPA and works or resides. If there is no ethics CPE requirement in the jurisdiction where he or she is licensed and currently works or resides, he or she must comply with the North Carolina ethics requirement.

Prior to January 1, 2007: A non-resident licensee who maintains an office in North Carolina must comply with the North Carolina ethics requirement (refer to "Breakdown of Specific Requirements" above). All other non-resident licensees may satisfy the ethics requirement by completing the ethics requirements in the jurisdiction in which he or she resides. If there is no ethics CPE requirement in the jurisdiction where he or she currently resides, he or she must comply with the North Carolina ethics requirement.

Who may be excused from all or part of this requirement.

There are no CPE requirements for retired or inactive CPAs.

Effective January 1, 2020: Any CPE minutes used to satisfy the requirements for change of status (as set forth in 21 NCAC 08J .0105), for reissuance (as set forth in 21 NCAC 08J .0106), or for application for a new certificate (as set forth in Rule 08I .0104 of this Chapter) may be used to satisfy the annual CPE requirement.

Prior to January 1, 2020: Any CPE hours used to satisfy the requirements for change of status (as set forth in 21 NCAC 08J.0105), for reissuance (as set forth in 21 NCAC 08J .0106), or for application for a new certificate (as setforth in 21 NCAC 08I. 0104) may also be used to satisfy the annual CPE requirement.

Whether unused credits can apply to the next period.

Effective January 1, 2020: When a CPA has completed more than the required number of minutes of CPE in any one calendar year, up to 1,000 minutes shall be carried forward and treated as minutes earned in the following year. Ethics CPE minutes shall not be included in any carry forward minutes to meet the ethics requirement of the subsequent annual period. A CPA shall not claim CPE credit for activities taken in any year prior to the year of certification.

• Note: January 30, 2014: CeriFi CPEdge has confirmed with the NC Board that if a licensee earns more than the required ethics CPE in a calendar year, he/she may carry over the excess ethics CPE as 'general' CPE to be applied in the subsequent CPE period.

Prior to January 1, 2020: When a CPA has completed more than the required number of hours of CPE in any one calendar year, the extra hours, not in excess of 20 hours, may be carried forward and treated as hours earned in the following year.

Effective January 1, 2014: Ethics courses may not be included in any carry forward hours.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective January 1, 2020: The NC Board has updated CPE regulations. Changes include:

• Professional Ethics and Conduct CPE requirement becomes 50 minutes annually (from 2 credits annually). As in the past, this requirement must be met by a program taken from a NASBA Registry sponsor.
• Introduction of nano learning and blended learning (based on NASBA Standards).
• Calculation of CPE credits based on NASBA Standards (1/5 and 1/2 credit increments after certain delivery type minimums are met).
• Introduction of 'CPE minutes' into the CPE requirements (instead of 'CPE credits'). (Example: 40 credits = 2000 minutes.)
• Adoption of NASBA-defined fields of study.
• CPE Sponsors must be either NASBA Registry members; if not, sponsors must still comply the NASBA Standards.
• Numerous wording changes. Refer to paragraphs preceded with "Effective January 1, 2020" or "Updated Janaury 1, 2020."

General Characteristics of Accredited Education:

Effective July 1, 2015: Computation of CPE Credits: Group Courses: Non-College: A contact hour shall be 50 minutes of instruction and one-half contact hour shall be equal to 25 minutes of instruction. No credit shall be allowed for a group course having fewer than 25 minutes of course instruction.

Credit for Self-Study Education:

Effective July 1, 2015: Computation of CPE Credit: Self Study. A sponsor shall determine on the basis of pre-tests or NASBA word count formula the average number of contact hours of course material it takes to complete a course. A contact hour shall be 50 minutes and one-half contact hour shall be 25 minutes of course material. No self-study course may contain fewer than 25 minutes of course material.

Effective January 1, 2014: Subchapter 08G – Continuing Professional Education (CPE) was amended to reflect CPE changes effective January 1, 2014. There are numerous minor text changes noted in the sections above. Significant changes include:

Carry Over Credit:

Effective January 1, 2014: Ethics courses may not be included in any carry forward hours.

Requirements for Non-residents:

Effective January 1, 2014: Rules have been updated. Active, out of state licensees, may be exempt from annual and/or ethics NC CPE requirements if they have met these requirements in their home state.

Methods of Approval of CE Activities:

Effective January 1, 2014: The Board shall not register sponsors of CPE courses or CPE courses. (In the past, the NC Board did register CPE sponsors.)

Breakdown of Specific Requirements:

Effective February 1, 2012:The NC Board rescinded the rule: "CPE credit for self-study courses shall be limited so that a CPA completes at least eight hours of non-self study each year."

• Note: December 22, 2011: CeriFi CPEdge has confirmed with the NC Board that the removal of this rule will be effective for the 2012 CPE compliance period which is January 1, 2012 – December 31, 2012. Beginning in this period, licensees will no longer be required to complete at least eight (8) hours on non-self study CPE annually.

Ethics:

Effective February 1, 2012: As part of the annual CPE requirement, all active CPAs shall complete CPE on professional ethics and conduct. They shall complete either two hours in a group study format or in a self-study format of a course on regulatory or behavioral professional ethics and conduct. This CPE shall be offered by a CPE sponsor registered with the Board or with NASBA.

• Note: December 22, 2011:CeriFi CPEdge has confirmed with the NC Board that this rule will be effective for the 2012 CPE compliance period which is January 1, 2012 – December 31, 2012. Beginning in this period, the annual ethics CPE course requirement will be only two (2) hours, either in the group or self-study format; and any CPE sponsor registered with the Board or with NASBA may offer a two (2) hour ethics CPE course in group or self-study format on behavioral or regulatory ethics.

Breakdown of Specific Requirements:

• Note: April 26, 2011: CeriFi CPEdge has confirmed with the NC Board that the rule requiring eight hours of "non-self study" can be satisfied through group courses, webinars/webconferences (having a live instruction), teaching activities, and/or publishing.

Breakdown of Specific Requirements:

Effective January 24, 2011: 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.

Requirements for Non-residents:

Effective January 1, 2007: A non-resident licensee whose primary office is in North Carolina must comply with the North Carolina ethics requirement (refer to "Breakdown of Specific Requirements" above). All other non-resident licensees may satisfy the ethics requirement by completing the ethics requirements in the jurisdiction in which he or she is licensed as a CPA and works or resides. If there is no ethics CPE requirement in the jurisdiction where he or she is licensed and currently works or resides, he or she must comply with the North Carolina ethics requirement.

Enforcement:

Effective January 1, 2007: If a CPA fails to complete the CPE requirements prior to the end of the previous calendar year but the CPA has completed them by June 30, the Board may:

1. issue a letter of warning for the first such failure within a five calendar year period; and
2. deny the renewal of the CPA's certificate for a period of not less than 30 days and until the CPA meets the reinstatement requirements set forth in 21 NCAC 8J .0106 for the second such failure within a five calendar year period.

General Characteristics of Accredited Education:

Effective January 1, 2007: A CPA shall not be granted CPE credit for a course unless the course is in one of the seven fields of study recognized by the Board and set forth below:

1. Accounting and Auditing
1. Accountancy
2. Accounting-Governmental
3. Auditing
4. Auditing-Governmental
2. Consulting Services
1. Administrative Practice
2. Social Environment of Business
3. Ethics
1. Behavioral Ethics
2. Regulatory Ethics
4. Management
1. Business Law
2. Business Management and Organization
3. Finance
4. Management Advisory Services
5. Marketing
5. Personal Development
1. Communications
2. Personal Development
3. Personnel/HR
6. Special Knowledge and Applications
1. Computer Science
2. Economics
3. Mathematics
4. Production
5. Specialized Knowledge and Applications
6. Statistics
7. Tax

Breakdown of Specific Requirements:

Effective January 1, 2005: As part of the annual CPE requirement, all active CPAs shall complete CPE on professional ethics and conduct. They shall complete either two hours in a group study format or four hours in a self-study format. These courses shall be approved by the Board. This CPE shall be offered by a CPE sponsor registered with the Board.

Requirements for New Licensees:

Effective January 1, 2004: A CPA may not claim CPE credit for courses taken in any year prior to the year of certification.

General Characteristics of Accredited Education:

• Effective January 1, 2004: One-half credits shall be equal to 25 minutes after the first credit hour has been earned in a formal learning activity. For example, a group course lasting 100 minutes shall be two contact hours and thus two CPE credits. A group course lasting 75 minutes shall be only one and one-half contact hours and thus one and one-half CPE credits.

Credit for Self-Study Education:

Effective January 1, 2004: Self Study. CPE credit for a self-study course shall be given based on the average number of contact hours needed to complete the course. The average completion time shall be allowed for CPE credit. A sponsor must determine, on the basis of pre-tests, the average number of contact hours it takes to complete a course. CPE credit for self-study courses shall be limited so that a CPA completes at least eight hours of non-self study each year.