North Carolina CPA CPE Requirements (2026): 40 Hours Every Year
Requirements Overview
North Carolina requires CPAs to complete 40 hours of continuing professional education each calendar year, measured as 2,000 minutes. The CPE reporting period runs January 1 through December 31, while the license renewal date is June 30 — meaning CPE compliance is tracked separately from license renewal timing.
The only mandatory topic is 1 hour (50 minutes) of ethics annually, which must come from a sponsor registered with NASBA's National Registry. Ethics courses from unregistered sponsors count toward general CPE but do not satisfy the ethics requirement. Partial credits are accepted in any amount with no minimum increment.
North Carolina allows up to 20 excess hours (1,000 minutes) to carry forward to the following year. Carried hours cannot satisfy the ethics requirement. Instruction credit combined with college and technical reviewer credits is capped at 50% of the total. Authorship is limited to 25% of total minutes.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 1 | Every renewal | Minimum 50 minutes (1 hour) annually. Must be a course or activity in regulatory or behavioral professional ethics and conduct. Must be from a sponsor registered with NASBA's National Registry. Activities from unregistered sponsors count toward general CPE but do not satisfy the ethics requirement. |
Renewal Pathways
Exemptions
- Inactive Status — No CPE requirement for inactive status individuals.Must meet CPE requirements to reactivate license
- CPA-Retired Status — Exempt from CPE requirements. Still requires annual certificate renewal.Cannot practice as an active CPA
- Non-Resident Reciprocity — CPAs with primary offices outside North Carolina may satisfy CPE requirements in their resident jurisdiction if that jurisdiction has comparable requirements.Those with primary offices in NC must meet NC ethics requirements
How You Can Complete Your CE
North Carolina CPE Rules & Limits
Details specific to North Carolina that generic CE guides tend to miss:
- Annual minimum — at least 40 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — Maximum 1,000 minutes (20 hours) may carry forward to the subsequent annual reporting period. Carried hours cannot be used to satisfy the ethics requirement. Excess beyond 1,000 minutes cannot be carried forward.
- Requirements are stated in minutes (2,000 minutes = 40 hours annually).
- Instruction credit limited to 50% of total when combined with college and CPE technical reviewer credits.
- Authorship/published materials limited to 25% of total minutes.
- College instruction only counts if above accounting principles level.
- No credit for audited college courses.
- Partial credits accepted in any amount (no minimum increment).
- University: 1 semester hour = 750 CPE minutes (15 hours); 1 quarter hour = 500 CPE minutes (10 hours).
- Instruction credit: presentation plus preparation time; no repeat instruction credit.
- Blended Learning and Nano Learning sponsors must be NASBA-registered.
- Records must be maintained for current year and 4 prior calendar years (5 years total).
- License renewal date (June 30) differs from CPE reporting period end (December 31).
Provider Requirements
North Carolina accepts CPE credits for programs offered by NASBA National Registry sponsors. Providers not on the National Registry must comply with the Standards for CPE Program Sponsors. Blended Learning and Nano Learning sponsors must be registered with NASBA.
Tips for North Carolina CPAs
- Verify that your ethics course provider is registered with NASBA's National Registry. Courses from unregistered sponsors will not satisfy the ethics mandate.
- Take advantage of the 20-hour carry-over provision, but remember carried hours cannot count toward ethics.
- The license renewal date (June 30) and CPE reporting deadline (December 31) are different — track both dates to avoid compliance gaps.
- Retired CPAs can elect CPA-Retired status to become exempt from CPE while still renewing their certificate annually.
Sources
Each figure on this page is taken directly from the North Carolina State Board of Certified Public Accountant Examiners's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.