North Carolina

BOARD INFORMATION FOR REFERRALS:

North Carolina State Board of CPA Examiners
PO Box 12827
Raleigh, North Carolina 27605-2827
Phone: (919) 733-4222
Fax: (919) 733-4209
Website: www.nccpaboard.gov/

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF NORTH CAROLINA? YES

North Carolina will accept courses from NASBA sponsors. PES is a registered sponsor with NASBA and has issued credits in the state of North Carolina without any problems.

Clients should be aware that the board specifically states: "CPAs cannot claim CPE credit for reading accounting journals, periodicals, or reference material and taking tests designed to assess their comprehension of what they have read. The board determined that this method of study does not comply with the minimum requirements for CPE credit because this method of study does not utilize appropriate instructional techniques." Examples of such "unacceptable" CPE would be courses where the "heart" of the material was a reference manual such as the US Master Tax Guide, Miller GAAP Guide, Publication 17, etc.

LICENSE RENEWAL INFORMATION:

• 40 hours of CPE per year.
• 8 hours of the 40 hours required must be non-self-study CPE.
• 2 hours of Ethics: Annually must complete either 2 hours in a group study format or 4 hours in a self-study format. Ethics courses must be specifically reviewed and approved by the Board annually. PES course #4825: Ethics and Professional Conduct for North Carolina CPAs fulfills this requirement and has been specifically reviewed and approved by the NC board of accountancy.

LICENSE EXPIRATION INFORMATION:

• Term is 7/1 - 6/30.

CPE COMPLETION DUE BY:

• CPE must be completed by 12/31 and reported by 6/30 of the renewal year.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time.

MAXIMUM ALLOWABLE SELF STUDY CREDITS:

• Registrant may claim 32 credits annually

ACCEPTABLE AREAS OF STUDY:

There are seven subject areas that qualify for CPE in North Carolina, they are 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.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. Updated 3/27/2008.

(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.)

Back to top