North Carolina CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in North Carolina. See the charts below for these requirements.


Education Requirements for CPA Examination


Baccalaureate or higher degree from an accredited college or university. 

Accounting Coursework

30 semester hours of accounting courses to include no more than 6 semester hours of accounting principles courses and no more than 3 semester hours of business law.

Business Coursework

24 semester hours of business related subjects to include a 3 semester hour course from at least eight of the following ten subjects: communications; computer technology; economics; ethics; finance; humanities/social science; international environment; law; management; or statistics.

Total Credit Hours

120 semester hours


Additional Exam Information

Prior to Sitting for the Uniform CPA Exam

Complete the degree requirement and the accounting course requirement.

Application Documents

Application documents found on the board website.


The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in North Carolina. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.


Education Requirements for CPA Licensure

Ethics Coursework

Complete the Rules of Professional Ethics and Conduct course in North Carolina.

Total Credit Hours

150 semester hours


Experience Requirements for Licensure

Minimum Work Experience

One-year of full-time accounting experience.


Additional information can be found on the North Carolina State Board of CPA Examiners website.


Note: Students should contact WGU Business Licensure at prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement. 



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