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 per year
- ✓At least 8 hours from live/classroom instruction
- ✓1-hour professional ethics annually
Ethics requirement
1 hour (50 minutes) of regulatory or behavioral professional ethics each year.
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.
Start with free live sessions in the areas NC CPAs need most — free ethics CPE, tax CPE, and accounting CPE — or browse the full webinar schedule.
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.
Free CPE webinars for North Carolina CPAs
Live webinars qualify as group internet-based CPE, which the North Carolina State Board of CPA Examiners generally accepts. Reserve a free seat and apply the credit toward your NC requirement.
Ethics for CPAs: Independence, Conflicts, and the AICPA Code
Satisfy your ethics requirement with a clear, practical walk through the AICPA Code of Professional Conduct — independence, conflicts of interest, and real-world dilemmas. Live and interactive.
Register free →S Corporation Tax Strategies and Reasonable Compensation
S corp elections, basis, distributions, and defending reasonable compensation. A focused session for CPAs advising closely held businesses.
Register free →Real Estate Tax Planning: Depreciation, 1031 Exchanges, and Passive Losses
Depreciation strategies, like-kind exchanges, and the passive activity rules that trip up real estate clients. What CPAs need to plan confidently.
Register free →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?+
1 hour (50 minutes) of regulatory or behavioral professional ethics each year.
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.