NC State Board of CPA Examiners · 21 NCAC 08G
North Carolina CPAs must complete 2,000 minutes — the equivalent of 40 hours — of continuing professional education during each calendar year. At least 50 minutes, or one credit hour, must be a course or activity in regulatory or behavioral professional ethics and conduct. There is no multi-year averaging: the full requirement must be met within each calendar year.
North Carolina measures CPE in minutes rather than hours. The rules were amended to accommodate nano-learning and other formats earned in increments of less than one hour. One CPE hour still equals 50 CPE minutes, so 2,000 minutes is the same 40 hours it always was.
One square equals one CPE hour, or 50 CPE minutes, in the calendar year.
| Total CPE | 2,000 minutes (40 hours) per calendar year |
|---|---|
| Reporting period | January 1 to December 31, annually |
| CPE completion deadline | December 31 |
| License renewal deadline | June 30, annually |
| Ethics requirement | 50 minutes (1 hour) in regulatory or behavioral professional ethics and conduct, in group study or self-study format |
| Ethics approval | Courses may be state-specific or general and do not require Board pre-approval, but must be taken from a NASBA sponsor |
| Subject minimums | None. The Board does not impose broad subject-matter minimums such as accounting and auditing hours. |
| Carryover | Up to 20 hours in excess of the annual requirement may be carried forward to the following year. Excess ethics hours cannot be carried forward. |
| College courses | Maximum 1,000 minutes (20 hours) per year |
| Publishing and authoring | Maximum 500 minutes (10 hours) per year |
| Self-study | Accepted, from NASBA-approved sponsors. Nano learning from NASBA-approved sponsors also counts. |
| Credit measurement | One 50-minute period equals one CPE credit. Round down, not up. Half-hour credits accepted after the first full hour; a half hour equals 25 minutes. |
| Reinstatement from retired status | 40 hours (2,000 minutes) in the 12 months immediately preceding application, of which 400 minutes must derive from a course or examination in North Carolina accountancy statutes and rules |
Taking a 2- or 4-hour ethics course late in the year and expecting the surplus to cover next year. Extra ethics CPE cannot be carried forward — the whole course must be reported in the calendar year it was taken. Only the one required hour counts as ethics; the remainder falls into your general total for that same year.
Satisfies the annual 50-minute ethics requirement. North Carolina accepts either state-specific or general ethics content and does not pre-approve courses, but the Board only accepts an ethics activity taken from a NASBA sponsor.
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Not required, but ethics activities must come from a NASBA sponsor
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North Carolina is one of the simplest states to plan for: one annual total, one ethics hour, no subject quotas. The catch is that the education deadline and the renewal deadline are six months apart.
The calendar year is the unit of measurement. There is no rolling window and no multi-year averaging.
Required every year, in group study or self-study format, from a NASBA sponsor.
Up to 20 hours earned above the requirement may be carried into the following year, but excess ethics hours may not.
Renew through the Board's portal, complete the renewal form, and upload proof of CPE. All CPAs must use the Board's portal for renewal.
Print or save confirmation of the transaction for your records once the renewal is finalized.
The switch from hours to minutes changed the arithmetic of reporting, not the size of the requirement.
North Carolina CPAs need 2,000 CPE minutes, equivalent to 40 hours, during each calendar year.
At least 50 minutes must be in regulatory or behavioral professional ethics and conduct. There is no multi-year averaging or rolling reporting period.
The rules were amended to report CPE credit in minutes rather than hours because of the acceptance of nano-learning and other formats earned in less than one-hour increments.
One CPE hour still equals 50 CPE minutes, so the overall requirement did not change. A course advertised as 10 hours is reported as 500 minutes.
The North Carolina CPE reporting period runs January 1 to December 31, annually.
License renewal falls on a different date: June 30 each year. CPE must be completed by December 31 and reported by June 30 of the renewal year.
North Carolina requires 50 minutes, or one credit hour, of CPE on regulatory or behavioral professional ethics and conduct each year.
The activity may be in group study or self-study format. This is set by 21 NCAC 08G .0401(e) and applies to all active North Carolina CPAs.
No. Ethics courses may be state-specific or general and do not require specific Board approval, but the course must be taken from a NASBA sponsor.
The Board only accepts an ethics activity — regulatory or behavioral — from a sponsor on the National Registry.
Yes. One hour counts toward the ethics requirement and the remaining hours count toward your general CPE for the same year.
Extra ethics CPE cannot be carried forward to the next reporting period, so the entire course must be reported in the calendar year it was taken.
Yes. Up to 20 hours in excess of the annual requirement may be carried forward to the following reporting period.
The carryover allowance does not extend to ethics hours, which must be earned fresh each year.
No. The Board does not impose broad subject-matter minimums such as accounting and auditing hour requirements for all licensees.
CPAs are expected to complete educational activities relevant to their area of professional practice, but the choice of subject is otherwise open.
Yes. Self-study from NASBA-approved sponsors is accepted, and nano learning from NASBA-approved sponsors also counts.
The ethics activity specifically may be completed in either group study or self-study format.
Yes. No more than 1,000 minutes, or 20 credits, may come from completing a college course.
Publishing or authoring professional books or articles is capped separately at 500 minutes, or 10 credits.
Through the Board's online portal, by June 30 each year. All CPAs must use the portal.
Log in or create an account, complete the renewal form, upload proof of CPE, and print proof of the transaction for your records once finalized.
Participants round down, not up, to the nearest half hour, and a half hour equals 25 minutes.
Half-hour credits are accepted after the first full hour of credit has been earned.
40 hours, or 2,000 minutes, of CPE during the 12 months immediately preceding the application for change of status.
Eight of those hours, or 400 minutes, must derive from a course or examination in North Carolina accountancy statutes and rules, including the Code of Professional Ethics and Conduct. Three certificates of good moral character from active-status CPAs are also required.
| Agency | North Carolina State Board of Certified Public Accountant Examiners |
|---|---|
| Address | 1101 Oberlin Road, Suite 104, Raleigh, NC 27605 |
| Phone | (919) 733-4222 |
| Website | nccpaboard.gov |
| CPE guidance | NC CPAs — CPE and renewal |
| State society | NCACPA |
This page summarizes North Carolina CPE rules for general informational purposes and is reviewed against the North Carolina State Board of CPA Examiners' published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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