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.
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.
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.
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
Complete the Rules of Professional Ethics and Conduct course in North Carolina.
Note: Students should contact WGU Business Licensure at email@example.com 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.