North Carolina CPE Requirements for CPAs: Complete Guide

I’ll be honest, navigating North Carolina’s CPE rules and regulations as a CPA isn’t exactly thrilling. But if you’re like me, you’d rather handle your CPE on your terms instead of getting that dreaded email from the Board in January.

Earning CPE hours isn’t just watching a few webinars. There are study hour requirements, non-negotiable professional ethics topics, and rules about course sponsors. And if your prep course isn’t NASBA-certified, you’ll waste major time.

So, what’s required for success?

I’m here to give you the full breakdown of what North Carolina requires, what counts, and how to make sure you stay in good standing.

Key Takeaways

• Annual CPE Requirements Are Non-Negotiable: North Carolina CPAs must complete 40 CPE hours (2,000 minutes) each year, including one hour of ethics.
• New Licensees Have Adjusted Hour Requirements: Depending on your license approval date, your first-year CPE requirement ranges from 10 to 30 hours.
• Ethics CPE Comes in Two Flavors: Choose between Regulatory Ethics and Behavioral Ethics to fulfill the ethics hour.
• Only Certain Activities and Providers Qualify: Self-study, employer-led training, and courses from NASBA-registered sponsors = yes. Staff meetings and general personal development = no.
• You Must Track and Store Records for Five Years: CPAs don’t submit certificates unless audited, but must maintain accurate records.

North Carolina CPE Requirements for CPAs

Here’s what the North Carolina State Board of CPA Examiners requires from licensed CPAs every year:

*North Carolina CPA can carry forward up to 20 hours of CPE credits in the next reporting cycle. Ethics CPE hours can not be included in any carry-forward hours.*

Sounds simple enough, but there are plenty of ways to mess this up if you’re not paying attention.

Required Ethics CPE: Pick the Right One

Every CPA in North Carolina must take 1 hour of professional ethics CPE each year. You have two choices:

1. Regulatory Ethics

This one focuses on:

• North Carolina’s CPA rules and laws
• Code of conduct
• State Board disciplinary actions and real-world case studies

You’re usually required to take this version if:

👉 You’ve had any disciplinary action in the past

👉 The Board specifically tells you to

2. Behavioral Ethics

This one is broader:

• General ethical decision-making
• Workplace integrity and responsibility
• Dilemmas faced by professionals

Many opt for behavioral ethics because it applies to real-world issues that come up with clients. Plus, the courses tend to be more engaging (read: fewer case law summaries, more what-would-you-do scenarios).

What Types of Continuing Professional Education Count?

The State Board gives some flexibility in how you earn your credits, but not everything qualifies.

✅ These Activities Count:

• Professional development activities (national and state accounting organizations)
• Technical sessions at meetings of national/state accounting organizations and their chapters
• Courses taken at regionally accredited universities and colleges
• Educational activities designed and intended for CPE activity conducted within an accounting firm, business, or an association of accounting firms
• Correspondence activities designed and intended for CPE

Pro Tip: 100% of the total CPE that you earn in one continuing education year can be in self-study.

🚫 These Activities Don’t Count:

• Staff or department meetings
• Marketing or sales training
• Personal development (like time management)
• Listening to casual accounting podcasts without learning objectives
• Watching YouTube videos unless they’re part of a registered course

You want CPE that improves your skills as a CPA. If it doesn’t help you stay sharp, it’s probably not going to qualify.

Approved CPE Sponsors in North Carolina

Not all CPE providers are the same. To be valid, your CPE must come from a sponsor that falls into one of these buckets:

• Listed on NASBA’s National Registry of CPE Sponsors
• Registered with the North Carolina State Board of CPA Examiners
• An accredited college or university
• An employer or CPA firm offering structured training
• Government agencies or nonprofit professional organizations (like AICPA, NCACPA)

If you’re not sure, check with the provider before signing up. Many will display their NASBA sponsor ID or note their registry status on the course page.

Don’t assume every flashy CPE site is Board-approved. The last problem you want is to complete a full ethics course from a great-looking vendor only to learn it was for California licensees only.

How to Report and Track CPE Credit in North Carolina

You don’t submit course certificates to the Board unless they ask, but you must:

• Maintain proof of attendance or completion for at least five years
• Log your hours accurately in the NC CPA Board’s online portal

The Board does audit a percentage of CPAs every year, so if you’re chosen, you’ll need to produce those records fast.

What Happens If You Don’t Meet Annual CPE Requirements?

Not fun. If you fall short (even by a couple of hours), you could face:

• A fine or civil penalty
• A license suspension
• An official Board hearing
• Public reprimands, especially if you’re a repeat offender

You can request an extension, but you’ll need a good reason and advance notice. Don’t bank on leniency if you just forgot or put it off.

5 Tips to Stay Compliant (Without Losing Your Mind)

🌞 Start early. Don’t wait until Q4 to panic-search for ethics webinars.

📚 Mix it up. Try a few formats—self-study, in-person, and online—to stay engaged.

⏰ Set reminders. I use my Google Calendar to block time each quarter for CPE.

🤝 Double-check sponsors. Always confirm that a course is Board-approved.

🖥️ Keep it organized. Store your CPE records in cloud storage so you’re audit-ready.

Final Thoughts

If you’re a licensed CPA in North Carolina, CPE isn’t just a requirement. You need it to maintain your profession. But I get it: life gets busy, tax season hits hard, and those 40 hours sneak up quickly if you’re not proactive.

Knock out your ethics CPE early, keep your records tidy, and don’t fall for unapproved providers. You’ll thank yourself on December 31 when your only worry is picking out champagne for the New Year, not rushing through some sketchy self-study course that might not even be worth the time.

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