State Requirements
North Carolina CPA CPE Requirements (2026)
What CPAs licensed in North Carolina need to know about continuing professional education — hours, reporting period, and ethics.
Total CPE
40 hours
Reporting period
1 year
Annual minimum
40 hours
North Carolina CPE at a glance
- ✓40 hours every 1 year
- ✓Minimum 40 hours per year
- ✓Ethics CPE required — verify the exact rule
Ethics requirement
2 hours of ethics annually.
How to meet it
CPE is earned in 50-minute credit hours through qualifying programs — including live webinars, which most boards accept as group-internet-based learning. To stay compliant: track your hours by field of study, complete any required ethics course, and keep your certificates of completion in case of audit. Spreading hours across your reporting period (rather than cramming at the deadline) keeps renewal stress-free.
Always verify with your board
Requirements change and can include details not summarized here. Confirm the current rules with the North Carolina State Board of CPA Examiners before relying on them. This page is general information, not legal or compliance advice.
North Carolina CPE — frequently asked questions
How many CPE hours does North Carolina require for CPAs?+
North Carolina CPAs generally need 40 hours of CPE every 1 year, with a minimum of 40 hours each year. Confirm current rules with the North Carolina State Board of CPA Examiners.
Does North Carolina require ethics CPE?+
2 hours of ethics annually.
Can I earn North Carolina CPE through free live webinars?+
Yes. Live webinars typically qualify as group internet-based CPE, which most boards accept. CPE Society offers free live webinars you can apply toward your NC requirement — always confirm acceptance with your state board.