North Carolina CPA CPE Requirements | Ethics & Renewal

North Carolina CPA CPE Ethics

Explore North Carolina CPA CPE requirements — ethics hours, reporting deadlines, and renewal rules from the NC State Board of CPA Examiners.

Need Ethics?

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Overview

North Carolina mandates structured continuing education for all CPAs to maintain professional integrity and technical expertise.

Total Hours Required

  • 40 hours annually

Ethics Requirement

  • 2 hours of North Carolina-specific ethics each year

Reporting Period

  • Annual cycle ending December 31

Subject Area Limits

  • Minimum 8 hours A&A for those in public practice
  • Max 20 hours personal development

Reporting & Compliance

  • Maintain records for 5 years
  • Report online during annual license renewal

💡 Tip: Ethics courses must cover NC accountancy law and Board rules.