# EducUp — /en/pre-licensing-requirements/north-carolina/accounting

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 North Carolina CPA license | EducUp

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Accounting

# North Carolina CPA license

North Carolina has three original CPA licensure pathways effective January 1, 2026. Each requires the Uniform CPA Examination, work experience, and an eight-hour state accountancy law course; bookkeeping is not CPA licensure.

Statewide license Reviewed October 2, 2026

## 3 credential pathways

Each credential below has its own requirements. Pick the one that matches the work you plan to do.

### North Carolina Pathway 1: 150 hours plus one year of experience.

1.  #### Education
    
    Hold a bachelor's degree in any subject, complete 150 semester hours, and complete 24 semester hours in at least eight of the ten defined fields of study.
    
2.  #### Exam
    
    Pass every section of the Uniform CPA Examination with at least 75 and complete the approved eight-hour North Carolina accountancy law course within one year before applying.
    
3.  #### Experience
    
    Complete one year of accounting experience under direct supervision of a currently licensed U.S. CPA, or an accepted four-year teaching/accounting alternative.
    
4.  #### Application
    
    Apply through the North Carolina Board portal with official transcripts, exam transfer records if needed, law-course certificate, three CPA moral-character references, background information, and experience affidavits.
    

### North Carolina Pathway 2: master's degree plus one year of experience.

1.  #### Education
    
    Hold a master's or advanced degree in accounting, tax law, economics, finance, business administration, or a law degree accepted by the Board.
    
2.  #### Exam
    
    Pass all Uniform CPA Examination sections with at least 75 and complete the eight-hour North Carolina accountancy law course within one year before applying.
    
3.  #### Experience
    
    Complete one year under the direct supervision of a currently licensed U.S. CPA, or the accepted four-year teaching/accounting alternative.
    
4.  #### Application
    
    Submit the NC Board portal application with official degree records, exam credit, law-course certificate, moral-character references, background information, and experience affidavits.
    

### North Carolina Pathway 3: bachelor's degree plus two years of experience.

1.  #### Education
    
    Hold a bachelor's degree in any subject and 24 semester hours in at least eight of the ten defined fields of study; an accounting concentration is not required for this pathway.
    
2.  #### Exam
    
    Pass all Uniform CPA Examination sections with at least 75 and complete the eight-hour North Carolina accountancy law course within one year before applying.
    
3.  #### Experience
    
    Complete two years under direct supervision of a currently licensed U.S. CPA, or the accepted four-year teaching/accounting alternative.
    
4.  #### Application
    
    File the NC Board application with official transcripts, exam records, law-course certificate, character references, background materials, and experience affidavits.
    

## Official sources

Requirements change. Confirm the details with these official sources before you apply.

-   [North Carolina CPA license applicants(opens in a new tab)](https://nccpaboard.gov/cpa-license-applicants/)nccpaboard.gov
-   [North Carolina CPA pathways(opens in a new tab)](https://nccpaboard.gov/pathways-to-original-nc-cpa-licensure/)nccpaboard.gov
-   [North Carolina accountancy law course requirement(opens in a new tab)](https://nccpaboard.gov/resources/nc-cpa-administrative-code-rules/)nccpaboard.gov

This guide summarizes publicly available requirements for initial licensing and is not legal advice. Licensing authorities update their rules, so always confirm with the official sources before you apply.

## Other industries in North Carolina

-   [Mental Health](/en/pre-licensing-requirements/north-carolina/mental-health)
-   [Real Estate](/en/pre-licensing-requirements/north-carolina/real-estate)
-   [Insurance](/en/state-insurance-requirements/north-carolina)
-   [Behavior](/en/pre-licensing-requirements/north-carolina/behavior)
-   [General Health](/en/pre-licensing-requirements/north-carolina/general-health)
-   [Tax](/en/pre-licensing-requirements/north-carolina/tax)
-   [Cosmetology](/en/pre-licensing-requirements/north-carolina/cosmetology)
-   [Barbers](/en/pre-licensing-requirements/north-carolina/barbers)
-   [Construction](/en/pre-licensing-requirements/north-carolina/construction)
-   [Home Inspectors](/en/pre-licensing-requirements/north-carolina/home-inspectors)

[Accounting requirements in other states](/en/pre-licensing-requirements?industry=accounting)