North Carolina CPA Ethics Exam Requirements
In North Carolina, CPA candidates are not required to complete the AICPA Professional Ethics Exam to obtain licensure. Instead, the North Carolina State Board of CPA Examiners mandates that candidates complete an 8-hour course or open-book exam on the North Carolina Accountancy Statutes and Rules, which includes a strong focus on professional ethics and conduct. This requirement must be fulfilled within one year prior to submitting an application for CPA certification.
Additionally, once licensed, North Carolina CPAs must complete at least 50 minutes of ethics-related Continuing Professional Education (CPE) annually, as part of the 2,000-minute (approximately 40 hours) yearly CPE requirement. These ethics courses must cover topics in either regulatory or behavioral ethics, emphasizing the state’s focus on upholding ethical integrity in professional practice.
This approach ensures that all North Carolina CPAs are well-versed in the specific legal and ethical standards governing the profession within the state—both at the time of licensure and throughout their careers.
For more details, click here to visit the North Carolina State Board of CPA Examiners website or email communication@nccpaboard.gov. Applicants may also call the Board at (919) 733-4222.