North Carolina CPA Requirements


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 sections below for these requirements.


Education Requirements for CPA Examination

  • Degree: 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 (opens new window).


Education and Experience Requirements for CPA Licensure

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.

  • 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 (opens new window) website.


Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. 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. Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.



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