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North Carolina CPE Requirements


North Carolina CPE Requirements


BOARD INFORMATION FOR REFERRALS:

North Carolina State Board of CPA Examiners
1101 Oberlin Rd. Ste. 104
PO Box 12827
Raleigh, North Carolina 27605-2827
Phone: (919) 733-4222
Fax: (919) 733-4209
Website: www.nccpaboard.gov/

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF NORTH CAROLINA? YES!

North Carolina does not pre-approve continuing education programs or sponsors and they DO NOT have sponsorship agreements. They will accept courses from NASBA sponsors. Professional Education Services, LP (PES) is registered with NASBA (#103592) on the National Registry of CPE sponsors and has issued credits in the state of North Carolina without any problems.

LICENSE RENEWAL INFORMATION:

  • 2,000 minutes per year. PLEASE NOTE: the new CPE rules were amended to report CPE credit in minutes instead of hours because of the acceptance of nano-learning and other CPE that may be earned in less than 1-hour increments. One CPE hour is still equal to 50 CPE minutes. Therefore, since PES will still report in hours - you will need to calculate the total number of minutes to report. For example, a 10-hour PES course is 500 minutes (10x50). In effect, the 2,000 minutes equals a total of 40 hours so the overall requirement did not change.
  • 50-minutes (calculated as 1 PES hour) of ethics CPE in either a group study or self-study format. Ethics courses can be state specific or general and do not require specific board approval however, the course must be taken from a NASBA sponsor. PES course 4835: North Carolina Professional Ethics will qualify to meet this requirement. However, you can also take any of our 2 or 4 hour general ethics courses - 1 hour will count towards the ethics requirement, the other hours will count towards your general CPE for the year. PLEASE NOTE: Extra ethics CPE cannot be carried forward to the next reporting period. Therefore, if you take a 2 or 4 hour ethics course, it must be all reported in the same calendar year the course was taken.

LICENSE EXPIRATION INFORMATION:

  • Term is 7/1 - 6/30

CPE COMPLETION DUE BY:

  • CPE must be completed by 12/31 and reported by 6/30 of the renewal year.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. North Carolina recognizes the same credit measurement.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%
ACCEPTABLE AREAS OF STUDY:

The CPE regulations were changed to now include / accept all the fields of study recognized by NASBA.

NASBA FIELD OF STUDY SYNOPSIS: The Board now accepts / recognizes the same fields of study as NASBA. Therefore, all courses on PES completion certificates can be reported to NC.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 07.13.2021.