North Carolina CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
40 hrs/year
Reporting cycle
Annual (calendar year)
Ethics requirement
1 hr (50 min) per year
Issued by
North Carolina State Board of CPA Examiners
North Carolina is an annual requirement, not a multi-year total: each calendar year you complete 40 hours of CPE, and one of those hours must be in professional ethics. The annual ethics hour repeats every year, and while limited carryover is allowed for general hours, it can never be used to cover ethics.
CPAs call this CPE (continuing professional education), not CE. Here is how an active North Carolina license works in plain English.
The base requirement: 40 hours every calendar year
The North Carolina State Board of CPA Examiners requires 40 hours (2,000 CPE minutes) of CPE each calendar year, January 1 to December 31. Programs must come from sponsors registered on NASBA's National Registry. North Carolina measures CPE in minutes, which is why you will see the requirement written as 2,000 minutes.
The annual ethics hour and carryover
- 1 hour (50 CPE minutes) of regulatory or behavioral professional ethics and conduct is required every year.
- The ethics activity must be offered by a CPE sponsor registered with NASBA, in either group-study or self-study format.
- Up to 20 hours (1,000 minutes) of excess CPE may carry forward to the next year.
- Carried-forward hours can never be used to satisfy the annual ethics requirement - ethics must be earned fresh each year.
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Start tracking — freeWhen is your deadline?
North Carolina splits the dates: CPE is measured on the calendar year ending December 31, while the license renewal date is June 30 annually. In practice that means your prior calendar year's CPE supports the renewal you file the following June, so treat December 31 as the real compliance deadline.
How CredTally keeps this on autopilot
- Track each calendar year's 40-hour total with a dedicated 1-hour ethics bucket that resets every year, since ethics cannot be carried over.
- Store every completion certificate with its course in a private vault, so a Board audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before your December 31 CPE deadline and your June 30 renewal.
- Hold licenses in more than one state? Each gets its own card, deadline, and progress on a single dashboard.
Frequently asked questions
How many CPE hours does North Carolina require?
40 hours (2,000 CPE minutes) each calendar year, including 1 hour of professional ethics.
How much ethics CPE does North Carolina require?
1 hour (50 minutes) of regulatory or behavioral professional ethics each year, from a sponsor registered on NASBA's National Registry.
Can I carry over extra hours in North Carolina?
Yes, up to 20 hours (1,000 minutes) to the following year - but carried hours can never satisfy the annual ethics requirement.
When is the North Carolina deadline?
CPE is measured by December 31 each calendar year, while the license renewal date is June 30 annually.
Official sources
- North Carolina State Board of CPA Examiners - CPE Rules (21 NCAC 08G)
- North Carolina - NASBA Registry
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
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