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North Carolina CPE Requirements

CPE Information

License Renewal Deadline 6/30 annually
CPE Reporting Period 1/1 to 12/31 annually
General Requirement 2,000 minutes (40 hours; 1 hour CPE = 50 minutes CPE)
Ethics Requirement 50 minutes (1 hour)
Credit Limitations Maximum self-study allowed: 100%
Other State Policies Carryover: A maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period. Carried hours cannot be used to meet the ethics requirement.

Board Information

North Carolina State Board of CPA Examiners
1101 Oberlin Road, Suite 104
PO Box 12827
Raleigh, NC 27605
Phone: (919) 733-4222
Fax: (919) 733-4209
Website: www.nccpaboard.gov/
Contact Board
Board Statutes
Sequoia CPE is a NASBA QAS-approved sponsor and our courses are accepted for CPAs in the state of North Carolina. NASBA QAS Sponsor ID: 121900.


Acceptable Areas of Study: There are seven subject areas that meet North Carolina CPE requirements: accounting and auditing, consulting services (includes management consulting services and personal financial planning services), ethics, management, personal development, specialized knowledge and applications, and taxation. Courses based upon annual guides and/or reference books are not accepted.

PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here.