CPE requirements for CPAs

North Carolina CPA CPE Requirements

Q: Are there other North Carolina CPE limits?

• Blended Learning: Sponsors must be registered with NASBA. • Instruction: Instructor credits are limited to 50% of total minutes combined with College and CPE Technical Reviewer. CPE Credit for instructing a college course will only be given if the course is above the level of accounting principles. • Nano Learning: Sponsors must be registered with NASBA. • Published Materials: Authorship credits are limited to 25% of total minutes. • Self Study: CPE credit shall be given based on the number of minutes needed to complete the course as determined by the sponsor. • College/University: 50% of total minutes combined with Instructed courses and CPE Technical Reviewer.

Q: What other North Carolina CPE policies apply?

• Carryover: A maximum of 1000 minutes (20 hours) may be carried from a reporting period to the subsequent reporting period. Carried hours cannot be used to meet the ethics requirement. • Note: To check your CPE carry-forward, search for yourself using the “Find CPA/CPA firm” link. When your record displays, click the “details” link to view your CPE carry-forward. • North Carolina accepts CPE credits for programs offered by National Registry sponsors. • A non-resident licensee may satisfy the annual CPE requirements in the jurisdiction in which he or she is licensed and currently works or resides. If there is no annual CPE requirement in the jurisdiction in which he or she is licensed and currently works or resides, he or she must meet North Carolina's requirements. • A non-resident licensee whose primary office is North Carolina must meet the North Carolina ethics requirement. All other non-resident licensees may meet the ethics requirement by completing the ethics requirements in the jurisdiction in which he or she is licensed as a CPA and works or resides. If there is no ethics CPE requirement in the jurisdiction where he or she is licensed and currently works or resides, he or she must comply with the North Carolina ethics requirement.

Checked against the NASBA Registry and the North Carolina State Board of CPA Examiners. Published on September 4, 2026 · Last checked September 5, 2026

The short answer

North Carolina CPAs must complete 40 hours every year. The requirement includes 1 hours of ethics every year. All 40 hours may be earned through self-study. The reporting period ends on December 31, every year.

Total hours: 40; every year
Annual minimum: 40 hrs
Ethics: 1 hrs; every year · general course qualifies
Self-study: No limit
Period ends: December 31; every year
Carryover: 20 hrs

How many CPE hours do North Carolina CPAs need?

North Carolina CPAs must complete 40 hours every year.

Reporting period: 1/1 to 12/31 annually.

NASBA Registry wording: 2,000 minutes (40 Hours).

What is the North Carolina ethics CPE requirement?

North Carolina requires 1 hours of ethics every year. A general ethics course qualifies, and the provider must be registered with the North Carolina board.

NASBA Registry wording: 50 minutes (1 hour). Must be a course or activity in regulatory or behavioral professional ethics and conduct and from a sponsor registered with NASBA.

Does North Carolina limit self-study CPE?

North Carolina places no limit on self-study CPE, so all 40 hours may be earned through self-study courses.

When is North Carolina CPE due?

The reporting period ends on December 31, every year.

License renewal: June 30 annually.

There is no grace period.

Can North Carolina CPAs carry over extra CPE hours?

Up to 20 excess hours may carry over to the next reporting period.

Source wording: 1,000 min (20 hours).

Are there other North Carolina CPE limits?

Blended Learning: Sponsors must be registered with NASBA.
Instruction: Instructor credits are limited to 50% of total minutes combined with College and CPE Technical Reviewer. CPE Credit for instructing a college course will only be given if the course is above the level of accounting principles.
Nano Learning: Sponsors must be registered with NASBA.
Published Materials: Authorship credits are limited to 25% of total minutes.
Self Study: CPE credit shall be given based on the number of minutes needed to complete the course as determined by the sponsor.
College/University: 50% of total minutes combined with Instructed courses and CPE Technical Reviewer.

What other North Carolina CPE policies apply?

Carryover: A maximum of 1000 minutes (20 hours) may be carried from a reporting period to the subsequent reporting period. Carried hours cannot be used to meet the ethics requirement.
Note: To check your CPE carry-forward, search for yourself using the “Find CPA/CPA firm” link. When your record displays, click the “details” link to view your CPE carry-forward.
North Carolina accepts CPE credits for programs offered by National Registry sponsors.
A non-resident licensee may satisfy the annual CPE requirements in the jurisdiction in which he or she is licensed and currently works or resides. If there is no annual CPE requirement in the jurisdiction in which he or she is licensed and currently works or resides, he or she must meet North Carolina's requirements.
A non-resident licensee whose primary office is North Carolina must meet the North Carolina ethics requirement. All other non-resident licensees may meet the ethics requirement by completing the ethics requirements in the jurisdiction in which he or she is licensed as a CPA and works or resides. If there is no ethics CPE requirement in the jurisdiction where he or she is licensed and currently works or resides, he or she must comply with the North Carolina ethics requirement.

Does Pacific CPE count toward North Carolina CPE?

Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. North Carolina accepts self-study for all 40 hours, so the whole requirement can be met with Pacific CPE courses.

A general ethics course satisfies North Carolina's 1-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.

See CPE for CPAs Browse the course library Credits never expire and apply to any course.

Sources

NASBA Registry: North Carolina CPE requirements · revised 5/7/2025
North Carolina State Board of CPA Examiners: CPE requirements · the board's own page
North Carolina State Board of CPA Examiners website

Every figure on this page was checked against the NASBA Registry summary for North Carolina (revised 5/7/2025) and the North Carolina State Board of CPA Examiners's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.

← All states · Enrolled Agent CE requirements