North Carolina CPA Requirements (2026): Exam and License
Work through the education and timing checks for your exam application, then review the separate requirements for a North Carolina license.
Checkpoint 1
Can I take the exam?
Degree + term
North Carolina’s current exam education rule permits conditional admission when the degree will be completed within 120 days after board approval and the concentration by the applicable exam term’s end.
Check exam entryCheckpoint 2
Can I obtain the license?
North Carolina’s current paths include bachelor’s/150 credits with one year, bachelor’s with two years, and specified master’s or higher qualifications with one year.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choices2026 application worksheet
Can you apply before your North Carolina degree is awarded?
Build a dated education file before choosing your first exam appointment. A degree award, accounting concentration, application approval, and Notice to Schedule belong on separate lines of your plan.
1. Establish the course checkpoint
The Board lists 30 undergraduate accounting semester credits, 20 qualifying graduate credits, or an equivalent combination. Review the course restrictions before adding credits. A transcript total alone does not show that each course counts.
Put each proposed course beside its level, credits, catalog description, and completed or expected date. Flag repeated courses and anything whose classification needs a Board answer.
Check the Board's concentration rules2. Check both conditional-admission dates
Under the rule effective June 1, 2026, the concentration must be complete or expected by the end of the school term containing the exam. The bachelor's degree must be expected within 120 days after Board approval.
The general applicant page still describes receipt of the application. The rule uses approval. Confirm the date in your Board correspondence instead of treating those events as interchangeable.
Read rule 21 NCAC 08F .0302Calculate the 120-day planning date
Use the approval date in the Board's notice. Your submission date, payment date, and exam appointment are different events. This calculation does not approve an application.
Enter the Board approval date to calculate a planning date. The accounting-concentration deadline remains a separate school-term check.
| Candidate file | What the dates show | Evidence to resolve next |
|---|---|---|
| Fall-term exam; concentration complete December 15; term ends December 18; degree awarded January 15. | Both expected dates fall within the two described timing conditions. That does not establish whether the coursework qualifies. | Ask the registrar for expected-completion evidence, then confirm the Board's conditional application instructions. |
| Same course dates, but the degree will be awarded February 15. | The degree date falls after January 29. Finishing accounting courses in December does not resolve that separate deadline. | Resolve the degree timing with the Board before relying on this approval schedule. |
| Degree awarded January 15, but the concentration will finish after the exam term ends. | Meeting the degree date does not resolve the concentration condition. | Confirm the term and course completion plan before selecting an appointment. |
Turn the result into an application file
- Save the transcript map, registrar's expected award date, and the school-term end date together. Mark each unresolved course question.
- Use the Board's initial-application instructions to gather identity records, references, transcripts, and any required disclosures. A timing calculation replaces none of those records.
- After approval, record the exact conditions in the notice. After the NTS arrives, use its named section and expiration to choose an appointment.
- Choose a section you can prepare for within that authorization. Try CPA section practice to identify the material you need to study.
Rule and applicant-page wording checked October 12, 2026. Other education and licensing facts retain the source dates shown below. For a later application, use the 2027 planning edition and confirm subsequent Board changes.
Permission to sit
North Carolina CPA Exam eligibility
North Carolina’s current exam education rule permits conditional admission when the degree will be completed within 120 days after board approval and the concentration by the applicable exam term’s end.
- The degree deadline and concentration deadline are separate conditions.
- Map undergraduate, graduate, or mixed accounting education to the board’s concentration definition before applying.
Map your transcript
North Carolina accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Accounting concentration | 30 undergraduate or 20 graduate credits; mixed/advanced options have rules | Route-specific requirements | Board evaluates the concentration |
| Non-master’s license education | Qualifying concentration | 24 credits across 8 of 10 specified fields | North Carolina law course is a separate checkpoint |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
North Carolina CPA license pathways
North Carolina’s current paths include bachelor’s/150 credits with one year, bachelor’s with two years, and specified master’s or higher qualifications with one year.
| Route / availability | Education | Experience |
|---|---|---|
| 150-credit route | Qualifying bachelor’s degree and 150 credits | 1 year under the applicable experience route |
| Bachelor’s route | Qualifying bachelor’s degree and concentration | 2 years under the applicable experience route |
| Advanced-degree route | Specified qualifying master’s or higher education | 1 year under the applicable experience route |
- The concentration includes 30 undergraduate or 20 graduate accounting credits, with route-specific treatment for mixed or qualifying advanced education.
- Non-master’s routes include 24 business credits across eight of ten specified fields. The North Carolina law course and state-specific experience alternatives remain separate requirements.
Dates that affect your decision
Planning for North Carolina CPA requirements in 2027
For 2027, use the conditional exam rules to sequence admission and study, while keeping the later license concentration and law-course requirements separate.
June 1, 2026
EffectiveCurrent conditional exam rule
Track degree completion within 120 days after board approval separately from concentration completion by the relevant term’s end.
From education to an appointment
How to apply and prepare in North Carolina
The application workflow below retains its 2026-08-24 procedural review. The September research above updates exam and licensing facts; confirm current forms and charges before submitting.
Why this North Carolina guide exists
Decide whether North Carolina can approve your exam application now
Purpose evidence
North Carolina Board CPA Exam applicantsYou will leave with a transcript decision, the correct North Carolina application door, and a clear separation between permission to sit and the later license pathway.
Official evidence for this route
North Carolina Board CPA Exam applicantsNorth Carolina Board user portalNorth Carolina Board CPA license applicantsWhat to have ready
Degree transcript supporting the North Carolina accounting concentration
Age, Social Security number, photograph, references, and background-check information required by the Board
Official transcripts and supporting records sent in the Board-directed form
Board portal status, selected sections, and NTS deadline when issued
- 1
Match your degree and accounting courses to the Board's exam-entry concentration.
- 2
Check the personal gates and assemble the exact records the Board requests.
- 3
Apply, retrieve the NTS, and schedule only after the official owner approves you.
Actionable candidate plan
Verify, apply, and move from approval to scheduling
Application owner: North Carolina State Board of CPA Examiners. Initial candidates apply in the Board's own portal. NASBA provides the NTS only after the Board approves and processes the application.
- 1
Audit your transcript
Confirm the degree and concentration status and map undergraduate, graduate, and mixed coursework to the Board's accounting-concentration calculation. If either is pending, test the exam-term concentration condition and the 120-day post-approval degree condition separately.
- 2
Prepare personal records
Gather identity information, status documentation if applicable, a compliant photo, three moral-character references, disclosures, and any requested supporting records.
- 3
Apply through the Board
Create a new Board portal account, complete Option 2, submit the initial exam application, arrange official transcripts directly to the Board, and budget the current $230 administrative fee plus $268.59 for each selected section.
- 4
Retrieve and verify the NTS
After Board approval, follow the NASBA email, retrieve the NTS, and immediately resolve any name mismatch before scheduling.
- 5
Schedule the section
Use Prometric to book an authorized testing center and take the named section within the six-month North Carolina NTS window.
Candidate decision
Plan X if your path is clear, Plan Y if one gate remains unresolved
Plan X
If: Your personal gates and application records are ready, the accounting concentration is complete or expected by the end of the school term within which the Exam falls, and the bachelor's degree is complete or expected within 120 days after Board approval.
Do: Submit the initial application through the North Carolina Board portal and arrange Board-directed transcripts plus conditional expected-completion documentation when applicable.
Then verify: If the degree is pending, track 120 days from Board approval. After approval, verify the NASBA NTS name and expiration date before booking Prometric.
Plan Y
If: The accounting concentration will not be complete by the end of the school term within which the Exam falls, the degree will not be complete within 120 days after Board approval, or a status document, character reference, disclosure record, or other personal gate is missing or uncertain.
Do: Do not pay yet. Close the exact education or application-record gap, or ask the Board to resolve the specific eligibility question.
Then verify: Rebuild the checklist against the current Board page before starting the portal application.
Keep every owner in its lane
Who decides each part of the North Carolina candidate journey
North Carolina State Board
Defines exam eligibility, evaluates the initial application, and grants the later North Carolina license.
Not responsible for: It does not provide CPA Exam study practice or choose a study schedule for the candidate.
NASBA candidate services
Provides the candidate-account and NTS retrieval step after North Carolina Board approval.
Not responsible for: It does not replace the North Carolina Board's eligibility decision or grant the state license.
Prometric
Books and administers the testing appointment shown on a valid NTS.
Not responsible for: It does not evaluate transcripts, approve exam eligibility, issue the NTS, or grant licensure.
CPAPass
Supports section selection, CPA Exam practice, and a saved study plan after the official eligibility check.
Not responsible for: It cannot evaluate transcripts, decide eligibility, submit the official application, issue an NTS, schedule Prometric, release scores, or grant a license.
CPAPass handoff
Continue with saved CPA Exam practice
A free account lets you continue into section practice, retain submitted practice results, and use those results in your study planning. CPAPass does not turn practice into an official score or decide your state eligibility.
Budget separate charges
North Carolina CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
Confirm current charges before paying
This review did not establish current application and exam-section amounts for North Carolina. Use the official application instructions below for the payment total and any additional licensing charges.
Frequently Asked Questions
- What are the North Carolina CPA Exam requirements in 2026?
- North Carolina’s current exam education rule permits conditional admission when the degree will be completed within 120 days after board approval and the concentration by the applicable exam term’s end. The degree deadline and concentration deadline are separate conditions. Map undergraduate, graduate, or mixed accounting education to the board’s concentration definition before applying.
- Does North Carolina require 150 hours for CPA licensure in 2026?
- North Carolina’s current paths include bachelor’s/150 credits with one year, bachelor’s with two years, and specified master’s or higher qualifications with one year. 150-credit route: Qualifying bachelor’s degree and 150 credits; 1 year under the applicable experience route. Bachelor’s route: Qualifying bachelor’s degree and concentration; 2 years under the applicable experience route. Advanced-degree route: Specified qualifying master’s or higher education; 1 year under the applicable experience route.
- How should I plan for North Carolina CPA requirements in 2027?
- For 2027, use the conditional exam rules to sequence admission and study, while keeping the later license concentration and law-course requirements separate.
- Are North Carolina exam eligibility and licensing the same?
- They are separate checkpoints. Conditional admission requires both the concentration timing and degree completion within 120 days after approval. Record the approval date and expected degree award, then submit the board’s required conditional documentation.
- What should I confirm before applying in North Carolina?
- Confirm the accepted transcript subjects, qualifying experience evidence, current application instructions, and charges using the official sources linked in this guide. The board or its designated evaluator makes the eligibility decision.
- Does a CPAPass account apply for my North Carolina license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official North Carolina requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.