North Carolina State Board of CPA Examiners

Please Note

We are a service company that can help you file with the North Carolina State Board of CPA Examiners. We are not associated with this nor any other government agency. We offer paid services and software to help you file. You are not required to purchase our service to file - you may file directly with this agency without using our service.

Contact Information

Physical address:
1101 Oberlin Road, Suite 104
PO Box 12827
Raleigh, NC 27605

Phone: (919) 733-4222
Fax: (919) 733-4209

Web: Home Name search Forms

Licenses

We track the following licenses with the North Carolina State Board of CPA Examiners in order to provide compliance services to our clients. As a client, you see this and other Compliance Core™ data in License Manager in-line with your licenses.

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North Carolina Certified Public Accountant License

Agency:North Carolina State Board of CPA Examiners
Foreign Qualification is Prerequisite:No
Exam Required?Yes
Registered Agent (Special Agency) Required?No

Exam Application

Form:

Initial Application for the Uniform CPA Exam

Filing Method:

Mail or email

Agency Fee:

Fees vary based on exam selections

Initial Registration

Form:

Application for Original NC CPA Certificate

Filing Method:

Mail

Agency Fee:

$100

Reciprocal Registration

Form:

Application for Reciprocal NC CPA Certificate

Filing Method:

Mail

Agency Fee:

$100

Registration Renewal

Filing Method:

Online

Agency Fee:

$60

Due:

Annually by July 1

North Carolina CPA Firm Registration

Agency:North Carolina State Board of CPA Examiners
Eligible Entity Types:
  • Professional Corporations
  • Professional Limited Liability Companies
  • Limited Liability Partnerships
  • Sole Proprietorships
  • Partnerships
Foreign Qualification is Prerequisite:No
Ownership Requirements:
  • At least 51% of owners are licensed CPAs of some state in good standing, and at least one is a North Carolina-licensed CPA in good standing
  • No more than 49% of owners may be non-license holders
  • A CPA owner must be a natural person, a general partnership, or a limited liability partnership directly owned by natural persons
  • A CPA owner shall actively participate in the business of the CPA firm 
  • A non-CPA owner shall be a natural person, a general partnership, or a limited liability partnership directly owned by natural persons 
  • A non-CPA owner shall actively participate in the business of the firm or an affiliated entity as his or her principal occupation
Registered Agent (Special Agency) Required?No
Qualifying Individual Requirements:

Every North Carolina office of a CPA firm registered in North Carolina shall be actively and locally supervised by a designated actively licensed North Carolina CPA whose primary responsibility and a corresponding amount of time shall be work performed in that office.

Initial Registration

Form:

Select the appropriate license form based on the type of entity being registered. 

Filing Method:

Mail

Agency Fee:
  • $50 (Professional Corporations and Professional Limited Liability Companies)
  • $10 per partner for Partnerships with partners in and outside of North Carolina, with a max $2,500
  • $0 for Sole Proprietorships and Partnerships with partners only located in North Carolina

Registration Renewal

Filing Method:

Online

Agency Fee:
  • $25 (Professional Corporations and Professional Limited Liability Companies)
  • $10 per partner for Partnerships with partners in and outside of North Carolina, with a max $2,500
  • $0 for Sole Proprietorships and Partnerships with partners only located in North Carolina
Due:

Annually by December 31

Amendment

Form:

Registration of an Additional Office of a CPA Firm

Filing Method:

Email

Agency Fee:

$0

North Carolina Out-of-State CPA Firm Intent to Practice

Agency:North Carolina State Board of CPA Examiners
Foreign Qualification is Prerequisite:No
Notes:

A notice of intent to practice must be filed by any out-of-state firm with a principal place of business outside North Carolina and no offices in North Carolina that offers to provide or provides the following services to a North Carolina client:

  • Any financial statement audit or other engagement performed in accordance with the SAS, GAGAS, or ISA
  • Any engagement performed in accordance with the SSAE
  • Any engagement performed in accordance with the PCAOB auditing standards
Registered Agent (Special Agency) Required?No

Initial Registration

Form:

Notice of Intent to Practice

Filing Method:

Email

Agency Fee:

$0

Notes:

This must be submitted before the firm offers to provide or provides any services in person, by mail, telephone, or other electronic means.

Renewal Not Required

Not required



The Notice of Intent to practice does not need to be renewed. All information must be kept up to date. 

Amendment

Form:

Notice of Intent to Practice: Out-of-State CPA Firm

Filing Method:

Email

Agency Fee:

$0

Due:

Within 30 days of change

Notes:

Make sure to indicate that this is a change of information and not a new notice of intent to practice.

Related Government Agencies

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