To sit for the NC CPA exam you must:
- File a completed application to the North Carolina State Board of Certified Public Accountant Examiners (the "Board") along with the following documentation:
- your official transcripts signed by the university registrar;
- three certificates of good moral character signed by persons not related by blood or marriage to the applicant;
- two identical photographs of the applicant alone, 2x2 inches in size, front view, full face taken in normal street attire printed on this paper and taken within the last six months;
- pay the exam fee. (Fees can be found here under exam fees.
- Must be a U.S. citizen or declared the intention of becoming a citizen;
- 18 years of age or older;
- Be of good moral character; and
- Have a bachelor's degree with 30 semester hours in accounting.
To apply for a CPA license in NC you must:
- Complete the certificate application;
- 150 semester hours with a concentration in accounting and 24 hours of coursework which include one 3 semester hour course from eight of the following 10 fields: communications, computer technology, economics, ethics, finance, humanities/social science, international environment, law, management, or statistics;
- One year of full-time work experience under the direct supervision of a CPA on active status;
- Affidavit stating that you have completed the one year work experience;
- Three certificates of good moral character from CPA's;
- Within one year prior of applying for certification, all candidates for original or reciprocal certification must pass an open book examination on the North Carolina Accountancy Statutes and Rules, including the Rules of Professional Ethics and Conduct contained therein; or
- In lieu of taking the examination, a candidate may complete an eight-hour CPE course on the subject of the examination within one year prior to applying for the CPA certificate.
For more information please visit the North Carolina State Board of Certified Public Accountants.