Last reviewed 2026-07-16. Plain-language summary, not legal advice — always confirm the current rules with the North Carolina Board of Accountancy.
How much CPE does a North Carolina CPA need?
40/yr. Here is what North Carolina CPAs should know for renewal:
- Total hours: 40/yr
- Reporting cycle: 1 year (annual)
- Annual minimum: 40
- Ethics: 1 hr (50 min) regulatory/behavioral ethics/yr from NASBA-registered sponsor
- Renewal timing: Renews Jul 1 annually; CPE calendar-year
- Other key rules: Ethics must be from NASBA Registry sponsor; carryforward applies.
Tip: North Carolina accepts general professional ethics from a NASBA-registered sponsor. Keep your certificates and records after each course.
Who this applies to
Licensed CPAs renewing in North Carolina. Newly licensed CPAs often have a prorated or waived first cycle — check your renewal notice.
How CPE Options helps
CPE Options is mobile-first self-study built for busy accountants: take courses on any device, pass the exam, and download your certificate the same day. Our free Compliance Manager maps every credit you earn to North Carolina’s requirement — total hours, ethics, and your deadline — and flags what’s still missing.
Source: https://nccpaboard.gov/nc-cpas/
