North Carolina (NC) CPA Exam requirements state that you must be declared eligible for the CPA Exam and then licensed by the state. A candidate becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the North Carolina CPA Exam requirements:

North Carolina CPA Exam Education Requirements

  • Minimum Degree Required: Baccalaureate
  • 150 Semester Hours Required to Sit for the CPA Exam? No
  • Minimum of 30 semester hours in accounting; may count 1 bus. Law class (3 hrs.) towards the 30 hrs.
  • Applicants must receive the BA degree within 120 days after the Board approves the Exam application.
  • Need 150 hours to be granted license but do not need 150 to sit for the CPA Exam.

North Carolina CPA Exam Age Requirements

Age Minimum: 18

North Carolina CPA Exam Residency Requirements

  • U.S. Citizenship Required: Yes
  • Must be a resident, employee OR have office in the state? No

Application Process

  1. Review the exam requirements
  2. Submit the exam application and enroll in your Surgent CPA Review course
  3. Request and forward transcripts. Contact any educational institutions attended and request that transcripts be forwarded to the North Carolina State Board of CPA Examiners for their evaluation. If you do not expect any problems in processing your application, this is a great time to get started with your Surgent CPA Review studies.
  4. Pay the exam fees. After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months.
  5. Schedule your exam. Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at You can take the exam at a site in Asheville, Charlotte, Greensboro, Greenville, Raleigh, Wilmington or any other Prometric location that is convenient to you.

North Carolina CPA Application Process

North Carolina CPA Application Forms

North Carolina CPA Statutes

North Carolina CPA Exam FAQs



State CPA Society

North Carolina CPA Exam Fees

Initial Application Fee: $230

Audit: $193.45

Financial: $193.45

Regulation: $173.60

Business: $173.60

Total: $964.10

Other fees: $75.00 re-exam/administrative fee