North Carolina Accounting Requirements

Eligibility and Requirements

In North Carolina, a person is eligible to sit for the Uniform CPA Examination provided that he or she is a citizen of the United States; has declared the intention of becoming a citizen; is a resident alien or is a citizen of a foreign jurisdiction which extends to citizens of this State like or similar privileges to be examined; is 18 years of age or over; is of good moral character; and meets the education requirements, and if necessary, work experience requirements.

The educational requirement to sit for the Uniform CPA Exam is a bachelor's degree from a college or university accredited by one of the regionally accredited associations in any subject that includes, or is supplemented by, 30 semester hours in accounting. An applicant who does not hold an accredited bachelor's degree with a concentration in accounting who is applying to sit for the exam pursuant to 21 NCAC 08F .0304 must complete the necessary work experience requirement and additional coursework from a regionally accredited college or university, prior to application for examination. 

The Board accepts degrees from the following regional accrediting associations:

• New England Association of Schools and Colleges, Commission on Institutions of Higher Education
• New England Association of Schools and Colleges, Commission on Technical &  Career Institutions
• Middle States Association of Colleges and Schools, Commission on Higher Education
• North Central Association of Colleges and Schools, Higher Learning Commission
• Northwest Association of Schools and Colleges, Commission of Colleges & Universities
• Southern Association of Colleges and Schools, Commission on Colleges
• Council on Occupational Education (formerly Southern Association of Colleges and Schools, Commission on Occupational Education Institutions)
• Western Association of Schools and Colleges, Accrediting Commission for Senior Colleges and Universities
• Western Association of Schools and Colleges, Accrediting Commission for Community and Junior Colleges

If the Board determines that an individual has engaged in conduct that would violate either Chapter 93 of the NC General Statutes or the Rules of Professional Ethics and Conduct, he or she may be ineligible to sit for the exam. 

For more information, click here to visit the North Carolina State Board of Accountancy.

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