40 hours

CPA Ethics: 1 hour

1/1 - 12/31 annually

Courses cannot be taken for credit more than once in a reporting period.

• Completing a College Course: Maximum 1000 minutes (20 hours)
• Preparing or Presenting CPE Activity: Maximum 1000 minutes (20 hours)
• Published Materials: Maximum 500 minutes (10 hours)
• Instructing a College Course: Maximum 1000 minutes (20 hours). Credit shall not be given for instructing an undergraduate level course.

Only 1000 minutes (20 hours) may be carried forward and treated as hours earned in the following year when a CPA has completed more than the required number of CPE hours in one calendar year. Carry-forward hours may not be used to satisfy the ethics CPE requirement.
A licensee may check his or her carry-forward CPE hours by looking up his or her own record using the “Licensee Search” function of the Board’s website.

All active North Carolina CPAs are required to renew their certificates annually before July 1. To renew a certificate, the licensee must use the Board Portal.

Online Portal

The board has released the following instructions to help CPAs setup their accounts. Portal Instructions

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase.

WebCE does not report CPE course completions to the North Carolina State Board of CPA Examiners.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

A non-resident North Carolina CPA whose primary office is in North Carolina must complete at least 1 hour of CPE on regulatory or behavioral professional ethics and conduct.

All other non-resident licensees may satisfy the ethics CPE requirement by completing the ethics requirement in the jurisdiction in which he or she is licensed as a CPA and works or resides. If there is not an ethics CPE requirement in the jurisdiction where the non-resident licensee works or resides, the licensee must complete at least 1 hours (50 minutes) of CPE on regulatory or behavioral professional ethics and conduct.

There is no CPE requirement for inactive CPAs.