North Carolina requires CPAs to complete 40 hours of continuing professional education each year. The state expresses this requirement as 2,000 minutes of CPE annually, including at least 50 minutes (1 hour) of professional ethics.
Annual requirement
Active CPAs must complete 2,000 CPE minutes (40 hours) by Dec. 31 each year. North Carolina measures CPE in minutes rather than hours. Based on the standard 50-minute instructional hour, 2,000 minutes equals 40 CPE hours.
The reporting period runs Jan. 1 through Dec. 31 annually.
North Carolina does not require minimum hours in specific subject areas beyond the ethics requirement. CPAs may select courses that best support their professional responsibilities.
Ethics requirement
North Carolina requires 50 minutes (1 hour) of professional ethics each year. Ethics courses may cover regulatory or behavioral topics and must be offered by a NASBA National Registry sponsor.
The state does not require a North Carolina–specific ethics course.
License renewal
CPA licenses renew annually on June 30. During renewal, CPAs report completion of CPE earned during the previous calendar year.
For example, a license renewal submitted in June 2025 reflects CPE completed during the 2024 calendar year.
Carryover
North Carolina allows licensees to carry forward up to 1,000 minutes (20 hours) of excess CPE from one year to the next.
Ethics credits cannot be carried forward to satisfy the ethics requirement in a future year.
New licensees
The first-year CPE requirement is prorated based on when the CPA certificate is issued:
- April through June: 1,500 minutes (30 hours)
- July through September: 1,000 minutes (20 hours)
- October through December: 500 minutes (10 hours)
CPE completed before the certificate is issued may count toward the first reporting period.
Credit limitations
Instruction and college coursework
A combined limit of 1,000 minutes (20 hours) applies to teaching CPE courses, teaching college courses and completing college coursework.
College teaching qualifies only if the course exceeds introductory accounting principles.
Published materials
Credit for authorship of articles or professional publications is limited to 500 minutes (10 hours), or 25% of the annual requirement. Articles written for client newsletters or marketing materials do not qualify.
Repeat instruction
Presenting the same course multiple times during a single year earns credit only once.
Credit calculation
North Carolina accepts partial credit in any increment once participation requirements are met.
University credit
- 1 semester hour equals 750 CPE minutes (15 hours).
- 1 quarter hour equals 500 CPE minutes (10 hours).
Audited courses do not qualify for CPE credit.
Self-study limitations
Reading materials that are not designed specifically for CPE do not qualify for credit. Periodicals, reference manuals and general professional books cannot be converted into CPE simply by completing a test or assessment.
Nonresident licensees
CPAs licensed in North Carolina but living and working in another state may satisfy the CPE requirements of their principal place of business if that state requires annual CPE.
If the jurisdiction of employment does not require CPE, North Carolina’s requirements apply.
Enforcement
Failure to complete the required CPE by Dec. 31 may result in disciplinary action. If CPE is completed by June 30 of the following year:
- First deficiency within five years: Letter of warning
- Second deficiency within five years: Certificate renewal denied for at least 30 days
Record retention
CPAs must retain CPE documentation for the current year plus four prior calendar years. Records must be available if requested during a board audit.
Inactive status
CPAs with inactive status are not required to complete CPE until their license is reactivated.