North Carolina added a third route on January 1, 2026. You can now qualify with a bachelor's in any subject, an accounting concentration, and two years of experience. That route also asks for 24 hours across at least 8 of 10 fields of study.
The other two routes take one year of experience. One needs 150 semester hours. The other needs a qualifying master's or law degree. The accounting concentration means 30 semester hours of undergraduate accounting. You'll score at least 75 on each exam section.
If you're finishing a bachelor's, start with the North Carolina State Board of Certified Public Accountant Examiners.
How to Get a CPA License in North Carolina
Every route also asks you to pass the Uniform CPA Exam. Here's how the education and experience fit together in North Carolina.
| Route | Education | Experience | Status |
|---|---|---|---|
| 150-hour route | A bachelor's in any subject, an accounting concentration, 150 semester hours total, and 24 hours across at least 8 of 10 fields of study. | 1 year of full-time accounting experience under a licensed CPA. | In effect since January 1, 2026 |
| Graduate degree plus 1 year | A master's or higher in accounting, tax law, economics, finance or business administration, or a law degree. | 1 year of full-time accounting experience under a licensed CPA. | In effect since January 1, 2026 |
| Bachelor's plus 2 years | A bachelor's in any subject, an accounting concentration, and 24 hours across at least 8 of 10 fields of study. | 2 years of full-time accounting experience under a licensed CPA. | In effect since January 1, 2026 |
Education to Sit for the CPA Exam in North Carolina
You need at least a bachelor's degree from an accredited school with an accounting concentration of at least 30 semester hours of undergraduate accountancy.
Coursework: At least 30 semester hours of undergraduate accountancy, with no more than 6 of principles and 3 of business law, or 20 graduate hours.
Ethics Exam
North Carolina has no ethics exam for the license. You take the approved North Carolina accountancy law and ethics course within 1 year before you apply.
What Changed Recently
The law was amended in a bill signed July 1, 2025 (reported as S 321). The three-pathway system took effect January 1, 2026, and new board rules took effect May 1, 2026.
What Accountants Earn in North Carolina
Accountants and auditors in North Carolina earned a median of $82,050 a year in May 2025, according to the Bureau of Labor Statistics. The middle half earned between $65,120 and $108,090. About 49,270 people held these jobs in the state.
Accounting Programs in North Carolina
3 programs on our main rankings are based in North Carolina. A degree from a school in the state is often the simplest way to match the board's coursework rules.
- Appalachian State University, Bachelor of Science in Business Administration in Accounting: #2 of 100 bachelor's accounting programs
- East Carolina University, Bachelor of Science in Business Administration in Accounting: one of our 100 best bachelor's accounting programs
- North Carolina State University at Raleigh, Accounting (BS): one of our 100 best bachelor's accounting programs
CPA Requirements in Nearby States
Thinking about working across a state line, or studying in one state and licensing in another? Each state sets its own rules, so here's where the states near North Carolina stand on the bachelor's-plus-experience route.
- Georgia CPA requirements: bachelor's route in effect since January 1, 2026
- South Carolina CPA requirements: bachelor's route in effect since June 30, 2025
- Tennessee CPA requirements: bachelor's route in effect since January 1, 2026
- Virginia CPA requirements: bachelor's route in effect since January 1, 2026
Check With the North Carolina State Board of Certified Public Accountant Examiners
The board sets the rules and decides your application. We checked these requirements against official sources on October 12, 2026. Rules change, so confirm the details on the board's site before you apply.