How to Participate in a Teleconference or
Videoconference Board Meeting
The Board will conduct the July 20, 2020, meeting and Hearing by
teleconference or videoconference. To participate in a teleconference or
videoconference meeting of the Board, please send your name, email
address, telephone number, and employer/firm name to
communications@nccpaboard.gov
at least three business days before the
scheduled meeting.
PUBLIC SESSION AGENDA
NORTH CAROLINA STATE BOARD OF CPA EXAMINERS
JULY 20, 2020
10:00 A.M.
VIA VIDEOCONFERENCE
1101 OBERLIN ROAD
RALEIGH, NC
I. Administrative Items
A. Call to Order
In accordance with North Carolina General Statute 163A-159, it is the duty of every Board
member to avoid both conflicts of interest and appearances of conflict. Does any Board
member have any known conflict of interest or appearance of conflict with respect to any
matters coming before the Board today? If so, please identify the conflict or appearance of
conflict and refrain from any undue participation in the particular matter involved.
1. Public Hearing - Case No. C2020024 - Paul L. Erickson - Request for Modification
of Discipline (ACTION)
B. Welcome and Introduction of Guests
C. Approval of Agenda (ACTION)
D. Minutes (ACTION)
E. Financial/Budgetary Items
1. Financial Statements for June 2020 (ACTION)
II. Legislative & Rule-Making Items
III. National Organization Items
A. UAA Model Rules Exposure Draft (ACTION)
IV. State & Local Organization Items
V. Committee Reports
A. Professional Standards (ACTION)
B. Professional Education and Applications (ACTION)
C. Audit Committee (ACTION)
VI. Executive Staff and Legal Counsel Report
A. Strategic Plan (FYI)
B. Operational Metrics (FYI)
C. Executive Staff Report (FYI)
VII. Public Comments
VIII. Closed Session
IX. Adjournment
PUBLIC SESSION MINUTES
North Carolina State Board of CPA Examiners
June 18, 2020
Via Videoconference
1101 Oberlin Road
Raleigh, NC 27605
MEMBERS ATTENDING: Michael S. Massey, CPA, President; Barton W. Baldwin, CPA,
Vice President; Gary R. Massey, CPA, Secretary-Treasurer; Bernita W. Demery, CPA; Wanda B.
Taylor, Esq.; Jennifer Van Zant, Esq.; and Arthur M. Winstead, Jr., CPA (all by simultaneous
communication).
STAFF ATTENDING: Robert N. Brooks, Executive Director; David R. Nance, CPA, Deputy
Director; Frank Trainor, Esq., Staff Attorney; Lisa R. Hearne, Communications Officer; and
Noel L. Allen, Esq., Legal Counsel (all by simultaneous communication).
GUESTS: Sharon Bryson, CEO, NCACPA; Beth Monaghan, CPA, NCACPA Board of
Directors; Douglas J. Brocker, Esq., The Brocker Law Firm, PA; W. Leon Rives, CPA, Rives &
Associates, LLP; Leon Little Rives, II; Frederick Sharpless, Esq., Sharpless McClearn Lester
Duffy, PA; Josh Waters, CPA, Medstream Anesthesia/Summit Billing Service, Michael S. Carey,
CBH LLP, Jennifer Cantey, CPA, BMC Stock Building Supply; and Leslie Christian, Court
Reporter (all by simultaneous communication).
CALL TO ORDER: President Massey called the meeting to order at 2:00 p.m.
PUBLIC HEARING: President Massey called the Public Hearing to order at 2:02 p.m. to hear
Case Nos. C2013084-2, C2018297, I2012404-1, and I2012404-3 William Leon Rives, CPA,
Leon L. Rives, II, and Rives & Associates LLP. William Leon Rives, CPA, and Leon L. Rives, II,
were present and represented by Fredrick Sharpless, Esq. Douglas J. Brocker, Esq., represented
the Board. Messrs. Sharpless and Brocker made presentations to the Board. Mr. Winstead and
Ms. Taylor moved to enter Closed Session to discuss the matters. Motion passed. The Board re-
entered the Public Hearing, at which point Ms. Van Zant moved, and Mr. Winstead seconded the
motion to refer the matter to the Office of Administrative Hearings to be presided over by an
Administrative Law Judge. Motion passed with six (6) affirmative votes and one (1) negative vote
by Mr. Baldwin. This Public Hearing is a matter is of public record
MINUTES: The minutes of the May 18, 2020, meeting were approved as submitted.
FINANCIAL AND BUDGETARY ITEMS: The May 2020 financial statements were accepted
as submitted.
STATE AND LOCAL ORGANIZATION ITEMS: Mr. G. Massey provided an update on the
Joint Task Force on Succession Planning with the Board and the NCACPA.
ITEM I-D
Public Session Minutes
June 18, 2020
Page 2
REPORT OF THE PROFESSIONAL STANDARDS COMMITTEE: Mr. Winstead moved,
and the Board approved the following recommendations of the Committee:
Case No. C2019327 - Neikirk, Mahoney & Co. PLLC - Approve the Signed Consent Order
(Appendix I).
Case No. C2019339 Britt & Company, CPA, LLC - Approve the Signed Consent Order
(Appendix II).
Case No. C2020004 - BMC CPAs, Inc. - Approve the Signed Consent Order (Appendix III).
Case No. C2020037 Mary Ann Helms Armstrong - Approve the Signed Consent Order
(Appendix IV).
Case No. C2019344 - Waldron H. Rand & Company, P.C. - Approve the Signed Consent Order
(Appendix V).
Case No. C2019187 - Close the case without prejudice.
Case No. C2019320 - Close the case without prejudice.
Case No. C2019348 - Close the case without prejudice.
Case Nos. C2020048-1 and C2020048-2 - Close the cases without prejudice with a Letter of
Warning.
Case Nos.C2020055-1 and C2020055-2 - Close the cases without prejudice with a Letter of
Warning.
Case Nos.C2020057-1 and C2020057-2 - Close the cases without prejudice with a Letter of
Warning.
Case No.C2020069 - Close the case without prejudice.
REPORT OF THE PROFESSIONAL EDUCATION AND APPLICATIONS
COMMITTEE: Mr. G. Massey moved, and the Board approved the following recommendations
of the Committee:
Temporary Permits - The Committee recommended that the Board approve the following
temporary permits that were approved by the Executive Director:
Jan Zimmermann, T11930
Shu Dong Mallari, T11931
Melissa Yael Winston, T11932
Daniel Patrick Kelley, T11933
Karla J. Murphy, T11934
Kim Cherie Creasey, T11935
Kimberly Kathryn Slone, T11936
Hal Lincoln Young, T11937
Daniel Francis Lisewski, T11945
Anthony Robert Welburn, T11946
Public Session Minutes
June 18, 2020
Page 3
Grayling Bennett Pruitt, T11947
Brittany Nicole Layton, T11948
Brant John Sprunger, T11949
Rodney Allen Tillinghast, T11950
Megan Danielle Stanton, T11951
Madeleine Griffin-Cone, T11952
Steven Thomas Chambers, T11953
Adam Quresh Sachee, T11954
John Vela Delarosa, T11955
Jonora Kinshasa Jones, T11956
Elizabeth Ashlea Tucker, T11957
Beverly Ann Erme-Cox, T11958
Laurie H. Londergan, T11959
Hanseok Go, T11960
Elizabeth Ashley Loudermilk, T11961
Shana Wides Angers, T11962
Aliya Sanderson, T11963
Paul Vincent Shimp, T11964
T’Andrea Latrelle Anissa White, T11965
Christopher Alan Teats, T11966
Jonathan Robert Rea, T11967
Scott Gerard Falls, T11968
Robert Newton Eberlein, T11969
Alexander James Raborn, T11970
Cynthia Jane Butcher, T11971
Reinstatements - The Committee recommended that the Board approve the following:
Jonathan Rhett Esser, #34425 Sarah Marie Windt, #36144
Reissuance of New Certificate - The Committee recommended that the Board approve the
following applications for reissuance of new certificate:
Thomas Beverly Alvis, III, #33582 Barry Tyrone Leonard, #31241
Extension Requests - The Committee recommended that the Board approve the following
individuals for an extension for completion of CPE until the dates noted:
Benjamin Stuart Goldstein, #12741: June 30, 2020
Maida Carol Metz Renson, #13724: June 30, 2020
Susan Beck Thomas, #17760: June 30, 2020
Letter of Warning - The Committee recommended that the Board approve the requests to rescind
the Letter of Warning issued to Alan Louis Polivick, #39545.
Examinations The Committee recommended that the Board approve the following staff-
approved applicants to sit for the Uniform CPA Examination:
Kate Adams
Alexander Ade
Michael Allen
Deborah Anderson
Nelson Ayson
Camille Bailey
Lauren Bakke
Julie Barbour
Tasha Barnes
Jennifer Barrow
Amy Bayley
Kristin Beck
Madison Bencini
Jacob Bishop
Alexander Black
Erika Blackston
Angela Blackwell
Meghan Bonham
Andrew Bowden
Jeffery Braddy
Public Session Minutes
June 18, 2020
Page 4
Luke Bradley
Bryelle Braswell
Molly Brogden
Sarah Brooks
Akhari Brown
Hannah Brown
Kayla Brown
Stephen Brown
Anthony Bui
Duncan Bullins
Melanie Burke
Chelsea Burney
Benjamin Canup
Rosa Castaneda Avila
Joshua Cathey
Jonathan Cauble
Brandi Cawthorn
Marina Chaconas
Caroline Clevenger
Andrew Cogdell
Patrick Combs
Matthew Core
Andrew Cornwell
Rose Cossuto
Michelle Council
Sheridan Crissman
Tucker Crowder
Leslie Cunnane
Kevin Dao
Thomas Davenport
Kaycee Davis
Hunter Dawson
William Deleo
Alexander DeVane
Nicole Dilone
Paige Domhoff
De-Kia Downer
Megan Dyer
Nicholas Eberhardt
Caroline Eidson
Anna Elghanayan
Christa Ellis
Frank Erickson
Alec Esoda
Emily Etgen
Shane Ferrero
Alex Fisher
Gema Flete
Jamie Fox
Andrew Freeman
Nicholas Fuchs
Mary Futrell
Tracettia Gaither
Breonna Garrison
Morgan Garriss
Faith Geraghty
David Gibbons
Colin Gough
William Gross
Edwin Guest
Brian Hardin
Ronnie Harper
John Harsh
Daniel Haskell
Austen Hawkey
Kailey Hedgepeth
Anna Hergenrader
Joseany Hernandez Juarbe
Charles Hicks
Hannah Higgins
Matthew Holland
Brandon Holleman
Austin Horne
Marcus Hulbert
Darrell Hunter
Alexander Jackson
Melicia James
Christopher Johnson
Jacob Johnson
Spencer Johnson
Marissa Jones
Jonathan Kane
George Karnazes
Jacey Katch
Amanda Kilduff
Aleksandar Krajisnik
Jenna Landis
Johnathan Lara
Megan Leasure
Trevor Lee
Samantha LeGrand
Caleb Lewis
Public Session Minutes
June 18, 2020
Page 5
Anthony Lott
Andrew Mansell
Nicholas Masinsin
Ryan McMillin
Corinne Monahan
Tiaria Mulbah
Rachel Mullican
Sara Nicholson
Connor Noonan
Christian North
Jared Onque
Alexander Pantelakos
Brett Parlier
Evelyn Pearce
Haley Perry
Kalejah Pierce
Brian Pinault
Curtis Pouncy
Carly Proctor
Erica Propst
Laura Purdy
Dustin Ramos
Charles Riker
Faith Roberts
Rachel Roeth
Amber Romero
Kathryn Sabol
Kyra Schemmel
Scott Sebbo
Heather Shamblin
Elizabeth Sheehan
Michael Shuster
Joshua Siegal
Indira Smith
Michael Spurgeon
Edward St. Amand
Abigail Starnes
Allan Staten
Rachel Stewart
Brandon Tahamtan
Cheryl Taylor
Cole Taylor
David Templeton
Elena Totchilova
Shawn Turk
Aniema Udoroh
Carey Van
Samuel Van Heukelom
Erin Vankleeck
Alexis Vann
Victoria Vidal
Emilie Vincitorio
Wendy Warner
Collin Warren
Emily Webb
Shelby White
Adam Winegar
Sydney Wohlfert
Kristi Woolard
Hannah Zerwas
The Committee recommended that the Board consider the staff recommendation to extend specific
Exam section credit windows. Ms. Taylor and Mr. Winstead moved to approve the
recommendation that Exam credit sections expiring April 1-December 30, 2020, be extended until
December 31, 2020. Motion passed with (6) affirmative votes. Ms. Demery did not participate in
the discussion, nor did she vote on this matter.
EXECUTIVE STAFF AND LEGAL COUNSEL REPORT: President Massey discussed his
plan to have Cheryl Farrar of NASBA facilitate the Board strategic planning session in October
provided Ms. Farrar can be in Raleigh to facilitate the meeting.
Mr. Nance provided the monthly operational metrics and reported on the plan to implement a
virtual technology system for Board and committee meetings.
The monthly Executive Staff report was provided as part of the agenda.
Public Session Minutes
June 18, 2020
Page 6
CLOSED SESSION: Ms. Demery and Mr. Massey moved to enter Closed Session to discuss the
report of the Personnel Committee. Motion passed.
REPORT OF THE PERSONNEL COMMITTEE: Ms. Taylor and Mr. G. Massey moved to
approve the recommendation of the Personnel Committee. Motion passed.
ADJOURNMENT: Messrs. G. Massey and Winstead moved to adjourn the meeting at 4:10 p.m.
Motion passed.
Respectfully submitted: Attested to by:
Robert N. Brooks Michael S. Massey, CPA
Executive Director President
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


    ex parte, 
           
 


 

            

          

             
       

NC OAR■ o
JUN -8 2020
APPENDIX I
18
June
2020







 

   
             
  

     
 


           


 
    
          
 


  


            



ex parte, 
           



 

           

          
 

           
  

 
  

APPENDIX II
18
June
2020







 

       
             
 


      


           




          
   
 




            



 exparte, 
           





          

          


             
           
 NC BOARD 
MAY 1
2020
APPENDIX III
18
2020
June






 


          
           
  


         
          


 
         
         
 
 

         


       
           


 
           
ex parte, 
          
           

 
 
  

l
 
  
!
APPENDIX IV
 
 
 

            
           
   


  


 
 
             
  

       
        
 
 
        
   



    
        



           

 



 

 
      


 
18
June
2020


 

 
 




           
             
   

    
             
           


           


       
       to  
          
   


  


            



      ex parte, 
           
to 


   

    to         

          


             
    to     


to    
  
APPENDIX V
 


            
 

            

  




 
  
June

2020

 


NC BOA;m or
  

ITEM I-E-1
The Financial Statements (ITEM I-E-1)
will be available at the meeting.
North Carolina State Board of Certied Public Accountant Examiners
MEMORANDUM





 


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
IT
E
M
III-
A
May
26, 2020
TO: State Boards of Accountancy and other interested parties
FROM: J. Coalter Baker, Chair NASBA Uniform Accountancy Act Committee
As approved by the NASBA Board of Directors, we are releasing for a 90-day comment period proposed
revisions to the Uniform Accountancy Act’s Model Rules that pertain to education. These revisions were
developed by the AICPA/NASBA CPA Evolution Initiative and reviewed by the NASBA Uniform
Accountancy Act Committee, which recommended them to the NASBA Board for public comment.
The changes being proposed cover several areas related to the education requirements for those wishing to
enter the CPA profession. A guiding principle was to suggest Model Rules that aligned with those already
implemented in a majority of states, and in that way to encourage uniformity among the states. The CPA
Evolution Initiative limited their recommendations to those they believed to be most relevant to their charge.
Briefly, some of the more significant changes being proposed include:
A revision is being proposed to Rule 5-1 that would remove the requirement that an accounting program must
be recognized by the Council for Higher Education Accreditation (CHEA); instead the program must be
recognized by the Board of Accountancy. Only a few States have adopted the language in the current Model
Rules that calls for CHEA recognition. Many excellent accounting programs are recognized by the Association
to Advance Collegiate Schools of Business-International (AACSB), which is no longer listed by CHEA. This
issue arises again in Rule 5-2 (d)(7).
Rule 5-2(a) has proposed additions of developing skills in “critical thinking” and “professional skepticism,”
as has been advocated by accounting educators worldwide.
Consistent with the proposed revised model of the Uniform CPA Examination, establish required accounting
content that is core to the accounting profession as defined in Rule 5-2(d)(2).
Pre-approval of internship programs and independent study is being advised in proposed Rule 5-1 (f) and (g), to
help ensure students receive valuable educational experiences.
Boards are being urged to complete transcript reviews in Rule 5-2(c), as accrediting organizations are focused on
the overall quality of educational institutions, and not verifying that the content of the accounting programs
meets Boards of Accountancy licensing requirements. The issue of coverage is also raised in Rule 5-2(d)(6).
Changes to align requirements among states and to add data analytics and related courses to basic subject matter
to be covered are found in Rule 5-2(d). Also in Rule 5-2(d), you will note reference to areas “included in the
Uniform CPA Examination Blueprints” to allow for updating topics as needed.
To cover situations where pertinent courses are not being offered inside the business school, but are available in
another college or university program, changes are being suggested to Rules 5-2(c) and (d).
Currently, states have rules that permit three, or six, or an undetermined number of credits to be earned through
internships and independent study. Changes are being proposed to Rule 5-2 (d)(7) to set the maximum number
at nine credits and describe the content. This can help with education costs and add flexibility to the curriculum.
We believe these changes will provide guidance for students, educators and regulators on the education
needed to enter the evolving CPA profession in the years ahead. We encourage the State Boards and other
interested parties to consider these proposed changes and send any comments or recommendations to the
UAA Committee via uaacomments@nasba.org
by August 31, 2020.
Sincerely,
J. Coalter Baker
J. Coalter Baker, CPA
Chair, NASBA Uniform Accountancy Act Committee
National Association of State Boards of Accountancy
____________________________________________________________________________________
150 Fourth Avenue North Suite 700 Nashville, TN 37219-2417 Tel: 615/880/4200
1
UAAModelRuleRequirementsEducation
Rule51‐Educationrequirementsdefinitions.
(a) “Semester credit hour” (SCH)
means the conventional college semester credit hour.
“Quarter credit hours” may be converted to semester credit hours by multiplying them by
two-thirds; i.e., one quarter credit hour equals two-thirds of a semester credit hour.
(b) “College(s) or university(s)” means Board-recognized institution(s) of higher education
accredited by Board recognized accrediting organizations.
(c) “Accredited” or “Accreditation” reflects the quality control of the education process
provided by Board-recognized regional, national or international accreditation
organizations. In determining acceptable accreditation organizations, the Board may
recognize a Council for Higher Education Accreditation (CHEA) recognized regional
and/or national accreditation organization. These Rules refer to three levels of
accreditation. Level 1 represents the most comprehensive review at the accounting
program level and Level 3 is the least comprehensive review at the college or university
level. Colleges or universities without accreditation, as defined below, would generally
lack any level of accreditation including the college or university, the business school or
program (“business school”), and/or the accounting department or program (“accounting
program”).
1. Level 1 accreditation – the accounting program. In a Level 1 accreditation, the
college or university, business school, and the accounting program are
separately accredited. This level applies to an accounting program that is
accredited by an organization recognized by the Board as a specialized or
professional accrediting organization, such as the Association to Advance
Collegiate Schools of Business-International (AACSB). Accredited accounting
programs have met standards substantially higher and much more specific than
those required for Level 2 or Level 3 accreditation.
2. Level 2 accreditation – the business school. In a Level 2 accreditation, the
college or university and the business school are accredited, but the accounting
program is not separately accredited. This level applies to a business school that
is accredited by an organization recognized by the Board as a specialized or
professional accrediting organization, such as the AACSB or the Association of
Collegiate Business Schools and Programs (ACBSP).
3. Level 3 accreditation – the college or university. In a Level 3 accreditation, the
college or university is accredited, but neither the business school nor the
accounting program meet Level 1 or Level 2 accreditation requirements. This
level applies to a degree-granting college or university that is not accredited at
Level 1 or Level 2, but is accredited by an organization currently recognized by
the Board as a regional, national or international accrediting organization, such
as Higher Learning Commission, Middle States Commission on Higher
Education, New England Commission on Higher Education, Northwest
Commission on Colleges and Universities, , Southern Association of Colleges
and Schools Commission on Colleges, and WASC Senior College and University
Commission.
4. College or university without accreditation – an educational institution or entity
that does not have an accreditation of either the college or university, business
school, or accounting program; or a college or university accredited by
organizations not recognized by the Board.
2
(d)
“Integration of subject matter” means a program of learning where certain subjects
,
which may b
e discrete courses in some colleges or universities, are integr
ated or
embedded within relate
d courses. Colleges or universities t
hat use an integrated
approach to
cover such multiple course subjects should provide evidence of the req
uired
coverage pursuant to Rule 5-2(d). Acceptance of
integration o
f any subject matter
requires Board approval.
(e)
“Ethics” means a program of learning that provides students with a framework of ethical
reasoning, p
rofessional values and attitudes for exercising professional
skepticism and
other behavior that is in t
he best interest of the public and profession. At a minimu
m, an
ethics progr
am should provide a foundation for ethical reasoning and the
core values of
integrity, objectivity and independence.
(f)
“Internship” means faculty pre-approved and appropriately supervised sh
ort-term work
experience, usually relat
ed to a student’s major field of study, for which t
he student
earns academic credit.
(g)
“Independent study” means academic work selected or designed by the student with
the
pre-approval of the appropriate department of a college or university under faculty
supervision.
This work typically occurs outside of the regular classroom
structure.
Rule52‐Educationrequirements‐determiningcomplianceoftheapplicant’seducation.
(a)
These requirements are intended to provide a foundation in accounting
and business
course sub
jects. The pr
ogram should:
1.
Develop the skills required to apply the knowledge attained (including
skills in
communications, crit
ical thinking, research and analysis).
2. Include and emphasize ethical behavior, professional skepticism and judgment,
and professional responsibility.
3.
Provide the highest quality instruction in subjects that clearly contribute to the
knowledge,
skills and abilities necessary to meet the public’s
expectations of a
CPA.
(b)
For purposes of Section 5(c) of the Uniform Accountancy Act, an applican
t will be
deemed to have met the
education requirement(s) if the Board has deter
mined the
applicant ha
s met the requirements of Rule 5-2(c) and Rule
5-2(d), together with
appropriate
consideratio
n of Rule 5-2(a).
(c)
Determining compliance of the applicant’s education shall be accomplished through the
Board’s use
of the following procedur
es:
1.
Reliance on accreditation, as defined in Rule 5-
1(c), of the college or university,
from which the candidat
e has obtained the necessary degree and hours
as
defined in R
ule 5-2(d) for purposes of determining the acceptability of the
degree
and the amount of detailed review re
quired for compliance with the accou
nting
and business content. T
he Board may place significant reliance on the q
uality, of
accounting and business courses included in accounting degrees from Level 1
colleges or
universities, however, the Board should complete a transcrip
t review
to ascertain appropriate coverage of accounting and business content in
accordance
with Rule 5-2(d). The Board may place reliance on the qualit
y of the
business co
urses included in business degrees fr
om colleges or universities with
Level 2 accr
editation , however, the Board should complete a transcript r
eview to
ascertain ap
propriate coverage of accounting an
d business content in
accordance with Rule 5-2(d), including a more thorough review of the accounting
content tha
n from Level 1 colleges
or universities. Transcripts from a Level 3
college or university require more detailed review by the Board for compliance
3
with the accounting and
business content. Degrees from colleges or universities
without accreditation or with accreditation by an organization not recognized by
the Board would generally not be acceptable.
2.
Reliance on other procedures and in
formation where the degree and/or courses
were obtained from a college or university(s) not
meeting the accreditatio
n
requirements of Rule 5-
2(c)(1). Accepting degrees or course
s under Rule 5-2(d)
should only be based on evidence of acceptable course content, instruction and
quality as would be expected by accreditation a
nd as approv
ed by the Board.
3.
Reliance on other procedures and information where the requirements of Rule 5-
2(d) are met by integration of subject matter. The requirements set forth
in Rule
5-2(e) should be used to determine compliance.
(d)
An applicant shall be deemed to have satisfied the educatio
n requirements if the
following co
nditions are met:
1. Earned a graduate degree and/or a baccalaureate degree at a college or
university that is accredited, as described in Rule 5-1(c);
2.
Earned a minimum of six SCH at the undergraduate level or three SCH at the
graduate level of principles or introdu
ctory accounting conten
t and a minimum of
24 SCH (or t
he equivalent) of accounting content at the unde
rgraduate or
graduate level requiring
a minimum of three SCH in each of the subject-
matter
content area
s listed in Rule 5-2(d)(2)i. through iv below, and a minimum
of twelve
SCH in some or all of th
e subject-matter content areas listed
in Rule 5-2(d)(2)v
through xvii below:
i.
Financial accounting and reporting for business organizations
ii.
Financial statement
auditing
iii. Taxation
iv.
Accounting information systems
v. Financial accounting and reporting for government and not-
for-profit
entities
vi. Attestation
e
ngagements
vii.
Managerial or cost accounting
viii.
Mergers and acquisition
s
ix.
Tax and financial planning
x. Fraud
examination
xi.
Internal controls and risk assessmen
t
xii. Financial
statement
analysis
xiii.
Accounting research and
analysis
xiv. Tax research and analysis
xv.
Data analytics, data interrogation techniques, and/or digital ac
umen in an
accounting context, whether taken in the business school or in another
college or u
niversity program, such as the engineering, computer scien
ce,
or math programs
xvi.
Ethics (acco
unting course)
xvii.
Other accounting-related content areas include
d in the Uniform CPA
Exa
mination Blueprints or as may be
approved by the Board.
3.
Earned a minimum of two SCH in research and analysis rele
vant to the course
content described in 5-2(d)(2) through a discrete undergraduate and/or graduate
accounting
course, or two SCH integrated throughout the un
dergraduate and/or
graduate accounting curriculum. Colleges or universities must provide evidence
of coverage under integr
ation as specified in Rule 5-2(e). The SCH earn
ed
through a di
screte course in research and analysis in accounting may fu
lfill two of
the SCH of t
he accounting subject
matter requirements in Rule 5-2(d)(2).
4
4.
Earned a minimum of 24 SCH (or the equivalent) of business content, oth
er than
accounting,
at the under
graduate and/or graduate level, covering some or all of
the following
subject-matter content:
i. Business
la
w
ii. Economics
iii. Management
iv. Marketing
v. Finance
vi. Business
comm
unications
vii. Statistics
viii. Quantitative methods
ix. Information systems or technology
x.
Data analytics, data interrogation techniques, and/or digital ac
umen,
whether taken in the business school or in another college or university
program, such as the engineering, computer science, or math
programs.
xi.
Ethics (business course
)
xii.
Other business-related content areas included in
the Uniform CPA
Exa
mination Blueprints or as may be
approved by the Board.
5.
Earned a minimum of two SCH in communications in an und
ergraduate and/or a
graduate co
urse listed or cross-listed as an accounting or business cour
se or two
SCH integra
ted throughout the unde
rgraduate or graduate accounting or
business curriculum. Colleges or universities must provide evidence of coverage
under integr
ation as specified in 5-2(e). The SCH earned through a discre
te
course in
communications may fulfill two SCH of the subject
matter requirements
of Rule 5-2(d)(4).
6.
Earned a minimum of three SCH in an undergraduate and/or
a graduate course
listed or cro
ss listed as an accounting or business course in ethics as d
efined in
Rule 5-1(e). A discrete th
ree SCH co
urse in ethics may count towards meeting
the accounting or business course requirements of Rule 5-2(d)(2) or Rule 5-
2(d)(4). As an alternative, colleges or universities may choose to integrate
the
course throughout the undergraduate and/or graduate accounting or business
curriculum.
Universities must provide evidence of coverage under integr
ation as
specified
in Rule 5-2(e). Proof of coverage may b
e provided through specific
evaluation by a specialized or professi
onal accrediting organization recog
nized
by the Board, in which e
vidence is provided to assure the Board that th
e program
of learning d
efined in Rule 5-1(e) has been adequ
ately covered and at the
equivalent of the three SCH mini
mu
m. Alternate methods for proof of ethics
coverage may be determined and approved by the Board following careful
scrutiny
.
7.
A maximum of nine SCH for internships and independent stu
dy, as defined in
Rule 5-1(f) and Rule 5-1(g), may cou
nt towards the educatio
n requirement of
Section 5(c)
of the Uniform Accountancy Act. However, of t
he nine SCH, a
maxi
mum of three SCH may apply to accounting content required under Rule 5-
2(d)(2) and a maximum of three SCH may apply to business content requ
ired
under Rule 5-2(d)(4).
(e)
Colleges or universities that use an integrated approach to
meet the requirements of
Rule 5-2(d)(3, 5 or 6) must provide evidence that the respective subjects adequately
cover the desired conten
t, with acceptable instruction and quality to attain the objectiv
es.
Proof of coverage may b
e provided through specific evaluatio
n by a specialized or
professional accreditin
g organization recognized
by the Board. Alternate methods for
5
proof of coverage may b
e determined and approved by the Board following careful
scrutiny.
1
UAAModelRuleRequirementsEducation
Rule51‐Educationrequirementsdefinitions.
(a)
“Semester credit hour” (SCH) means the conventional colle
ge semester credit hour.
“Quarter credit hours” may be conve
rted to semester credit h
ours by multiplying them by
two-thirds; i.
e., one quarter credit hour equals two-thirds of a semester credit hour.
(b)
“College(s) or university(s)” means Bboard-recognized instit
ution(s) of higher education
accredited by Boardgenerally recognized accrediting organizations.
(c) “Accredited” or “Accreditation” reflects the quality control of the education process
provided by generally Board -recognized regional, and/or national or international
accreditation organizations. In determining acceptable accreditation organizations, the
Board may recognize a Council for Higher Education Accreditation (CHEA) recognized
regional and/or national accreditation organization. These Rules refer to three levels of
accreditation. Level 1 represents the most comprehensive review at the accounting
program level and Level 3 is the lea
st comprehensive review at the colle
ge or university
level. Colleges or universities withou
t accreditation, as defin
ed below, would generally
lack any level of accred
itation including the college or university, the business school
or
program (“b
usiness school”), and/or the account
ing department or program (“accounting
program”).
1.
Level 1 accreditation – the accounting program. In a Level 1 accreditatio
n, the
college or university, business school, and the accounting program are
separately accredited. T
his level applies to an accounting pro
gram that is
accredited by an organization recognized by the Board Council for Higher
Education Accreditation (CHEA) as a specialized or professional accrediting
organization, such as the Association to Advance Collegiate Schools of
Business-Int
ernational (AACSB). Accredited accounting programs have
met
standards substantially
higher and much more specific than those requir
ed for
Level 2 or Level 3 accre
ditation.
2.
Level 2 accreditation – the business school. In a Level 2 accreditation, th
e
college or u
niversity and the business school are accredited
, but the accounting
program is not separately accredited
. This level applies to a
business school that
is accredited by an organization recognized by the Council for Higher Education
Accreditation (CHEA)Board as a specialized or professional accrediting
organization, such as the AACSB or the Association of Collegiate Business
Schools and Programs (ACBSP).
3.
Level 3 accreditation – the college or university. In a Level 3 accreditatio
n, the
college or u
niversity is accredited, but neither the business school nor th
e
accounting
program meet Level 1 or Level 2 accreditation re
quirements. This
level applies to a degree
-granting college or university that is not accredit
ed at
Level 1 or Level 2, but is accredit
ed
by an organization currently recognized by
the Council for Higher Education AccreditationBoard as a regional, national or
international accrediting organization, such as Higher Learning Commission,
Middle States Commission on Higher Education, New England Association of
Schools and Colleges Commission on Colleges or Universities of Higher
Education, Northwest Commission on Colleges and Universities, North Central
Association of Colleges and Schools-The Higher Learning Commission,
Southern Association of Colleges and Schools Commission on Colleges, and
WASC Seni
or College and University Co
mmission.
2
4.
College or university without accreditation – an educational institution or
entity
that does no
t have an accreditation o
f either the college or university, business
school, or a
ccounting program; or a college or u
niversity accredited by
organization
s not recogn
ized by the Board.
(d)
“Integration of subject matter” means a program of learning where certain subjects
,
which may b
e discrete courses in some colleges or universities, are integr
ated or
embedded within related courses. Colleges or universities that use an integrated
approach to
cover such multiple course subjects should provide evidence of the req
uired
coverage pursuant to Rule 5-2(d). Acceptance of
integration o
f any subject matter
requires Board approval.
(e)
“Ethics” means a program of learning that provides students with a fram
ework of ethical
reasoning, p
rofessional values and attitudes for exercising professional
skepticism and
other behavior that is in t
he best interest of the public and profession. At a minimu
m, an
ethics program should provide a foundation for ethical reasoning and the core values of
integrity, objectivity and independence.
(f) “Internship” means faculty pre-approved and appropriately supervised short-term work
experience, usually related to a student’s major field of study, for which the student
earns acade
mic credit.
(g)
“Independent study” means academic work selected or designed by the student with
the
pre-approva
l of the appropriate depa
rtment of a college or university under faculty
supervision. This work typically occurs outside of the regular classroom structure.
Rule52‐Educationrequirements‐determiningcomplianceoftheapplicant’seducation.
(a)
These requirements are intended to provide a foundation in accounting
and business
course subjects. The program should:
1. Develop the skills required to apply the knowledge attained (including
skills in
communications, crit
ical thinking, research, judgment and analysis).
2. Include and emphasize ethical behavior, professional skepticism and judgment,
and professional responsibility.
3. Provide the highest quality instruction in subjects that clearly contribute to
the
knowledge, skills and abilities necessary to meet the public’s expectations of a
CPA.
(b) For purposes of Section 5(c) of the Uniform Accountancy Act, an applican
t will be
deemed to have met the
education requirement(s) if the Board has deter
mined the
applicant ha
s met the requirements of Rule 5-2(c) and Rule
5-2(d), together with
appropriate
consideratio
n of Rule 5-2(a).
(c)
Determining compliance of the applicant’s education shall b
e accomplished through the
Board’s use of the following procedures:
1. Reliance on accreditation, as defined in Rule 5-
1(c), of the college or university,
from which the candidat
e has obtained the necessary degree and hours
as
defined in R
ule 5-2(d) for purposes of determining the acceptability of the
degree
and the amount of detailed review re
quired for compliance with the accou
nting
and business content. St
ate The Boards may place significant reliance on
the
quality, content and delivery method of accounting and business courses
included in accounting degrees from Level 1 colleges or universities, however,
and as such, the Board should complete a transcript review to ascertain
appropriate coverage of accounting and business content in accordance with
Rule 5-2(d). transcripts from such colleges or universities would require minimal
or no Board review. The Board may place reliance on the quality of the business
3
courses in
cluded in business degrees from cColleges or universities with Level 2
accreditation would require little or no Board review of transcripts in terms of the
business content, but, however, the Board should complete a transcript review to
ascertain appropriate coverage of accounting and business content in
accordance with Rule 5-2(d), including a more thorough review of the accounting
content would require more review than from Level 1 colleges or universities.
Transcripts from a Level 3 college or university would require more detailed
review by the Board for compliance with the accounting and business content.
Degrees from colleges or universities without accreditation or with accreditation
by an organization not recognized by the Board would generally not be
acceptable.
2.
Reliance on other procedures and in
formation where the degree and/or courses
were obtained from a college or university(s) not
meeting the accreditatio
n
requirements of Rule 5-
2(c)(1). Accepting degrees or course
s under Rule 5-2(d)
should only
be based on evidence of acceptable course content, instruct
ion and
quality as would be expected by accreditation a
nd as approv
ed by the Board.
3.
Reliance on other procedures and information where the requirements of Rule 5-
2(d) are met by integration of subject matter. The requirements set forth
in Rule
5-2(e) should be used to determine compliance.
(d)
An applicant shall be deemed to have satisfied the educatio
n requirements if the
following co
nditions are met:
1.
Earned a graduate degree and/or a baccalaureate degree at a college or
university that is accredited, as described in Rule 5-1(c);
2.
Earned a minimum of six SCH at the undergraduate level or three SCH at the
graduate level of principles or introductory accounting content and a minimum of
24 SCH (or the equivalent) of accounting courses content at the undergraduate
or graduate level , excluding principles or introductory accounting courses,
covering requiring a minimum of three SCH in each of the subject-matter content
areas listed in Rule 5-2(d)(2)i. through iv below, and a minimum of twelve SCH in
some or all of the following subject-matter content areas listed in Rule 5-2(d)(2)v.
through xvii below:, which are to be contemporaneously derived from the Uniform
CPA Examination Blueprints:
i. Financial accounting and reporting for business organizations
ii.
Financial statement auditing Financial accountin
g and reporting for
government and not-forprofit entities
iii. TaxationAuditing and attestation services
iv. Accounting information systemsManagerial or cost accounting
v. Financial accounting and reporting for government and not-for-profit
entities Taxation
vi. Attestation engagements
vii. Managerial or cost accounting
viii. Mergers and acquisitions
v.ix. Tax and financial planning
vi.x. Fraud examination
vii.xi. Internal controls and risk assessment
viii.xii. Financial statement analysis
ix.xiii. Accounting research and analysis
x.xiv. Tax research and analysis
xi.xv. Accounting information systemsData analytics, data interrogation
techniques, and/or digital acumen in an accounting context, whether
4
taken in the
business school or in another college or university program,
such as the engineering, computer science, or math programs
xii.xvi. Ethics (accounting course), as described in Rule 5-2 (d) (6)
xiii.xvii. Other accounting-related content areas included in the Uniform CPA
Examination Blueprints or as may be approved by the Board.
3. Earned a minimum of two SCH in research and analysis relevant to the course
content described in 5-2
(d)(2) through a discrete undergraduate and/or gr
aduate
accounting
course, or two SCH integrated throughout the un
dergraduate and/or
graduate accounting cur
riculum. Colleges or
universities must provide evidence
of coverage under integr
ation as specified in Rule 5-2(e). The SCH earn
ed
through a di
screte course in research and analysis in accounting may fu
lfill two of
the SCH of t
he accounting subject
matter requirements in Rule 5-2(d)(2).
4.
Earned a minimum of 24 SCH (or the equivalent) of business coursescontent,
other than accounting, at the undergraduate and/or graduate level, covering
some or all of the following subject-matter content:
i. Business
law
ii. Economics
iii. Management
iv. Marketing
v. Finance
vi. Business
comm
unications
vii. Statistics
viii. Quantitative methods
ix. Information systems or technology
x. Data analytics, data interrogation techniques, and/or digital acumen,
whether taken in the business school or in another college or university
program, such as the engineering, computer science, or math
programs.
ix.xi. Ethics (business course), as described in Rule 5-2 (d) (6)
x.xii. Other business-related content areas included in the Uniform CPA
Examination Blueprints or as may be approved by the Board.
5. Earned a minimum of two SCH in communications in an undergraduate and/or a
graduate co
urse listed or cross-listed as an accounting or business cour
se or two
SCH integra
ted throughout the unde
rgraduate or graduate accounting or
business curriculum. Colleges or universities must provide evidence of coverage
under integr
ation as specified in 5-2(e). The SCH earned through a discre
te
course in
communications may fulfill two SCH of the subject
matter requirements
of Rule 5-2(d)(4).
6.
Earned a minimum of three SCH in an undergraduate and/or a graduate course
listed or cro
ss listed as an accounting or business course in ethics as d
efined in
Rule 5-1(e). A discrete th
ree SCH co
urse in ethics may count towards meeting
the accounting or busine
ss course requirements of Rule 5-2(d)(2) or Rule 5-
2(d)(4). As an alternative, colleges or universities may choose to integrate
the
course throu
ghout the undergraduate and/or graduate accounting or busin
ess
curriculum.
Universities must provide evidence of coverage under integr
ation as
specified in Rule 5-2(e). Proof of coverage may be provided through specific
evaluation by a nationalspecialized
or professio
nal accrediting agency
organization recognized by CHEAthe Board, such as AACSB or ACBSP, in
which evidence is provided to assure the Board that the program of learning
defined in R
ule 5-1(e) has been adequately covered and at
the equivalent of the
5
three SCH
minimum. Alternate methods for proof of ethics coverage may be
determined and approved by the Board following careful scrutiny.
7.
A maximum of ninesix SCH for internships and independent
study, as defined in
Rule 5-1(f) and Rule 5-1(g), may count towards the education requirement of
Section 5(c) of the Uniform Accountancy Act subject matter requirements of
Rule 5-2(d)(2) or Rule 5-2(d)(4). However, of the ninesix SCH, a maximum of
three SCH may apply to accounting courses content required under Rule 5-
2(d)(2) and a maximum of three SCH may apply to business coursescontent
required under Rule 5-2(d)(4).
(e) Colleges or universities that use an integrated approach to meet the requirements of
Rule 5-2(d)(3, 5 or 6) must provide evidence that the respe
ctive subjects
adequately
cover the desired conten
t, with acceptable instruction and quality to attain the objectiv
es.
Proof of coverage may b
e provided through specific evaluatio
n by a specialized or
professionalnational accrediting organizationagency recognized by CHEAthe Board,
such as AACSB or ACBSP. Alternate methods for proof of coverage may be determined
and approved by the Board following careful scrutiny.
01-2020
North Carolina State Board of Certified Public Accountant Examiners
1101 Oberlin Road Suite 104 • PO Box 12827 Raleigh NC 27605
Phone 919-733-1422 • Fax 919-733-4209 • Web nccpaboard.gov
STATUTES AND RULES REGARDING
THE 150 SEMESTER HOUR REQUIREMENT FOR LICENSURE
NCGS 93-12(
5)
To issue certificates of qualification admitting to practice as certified public accountants, each applicant who,
having the qualifications herein specified, has passed an examination to the satisfaction of the Board, in
"accounting," "auditing," "business law," and other related subjects.
A person is eligible to take the examination given by the Board, or to receive a certificate of qualification to
practice as a certified public accountant, if the person is a citizen of the United States, has declared the intention
of becoming a citizen, is a resident alien, or is a citizen of a foreign jurisdiction which extends to citizens of this
State like or similar privileges to be examined or certified, is 18 years of age or over, and is of good moral
character.
To be eligible to take the examination given by the Board, a person shall submit evidence satisfactory to the
Board that the person holds a bachelors degree from a college or university that is accredited by one of the
regional accrediting associations or from a college or university determined by the Board to have standards that
are substantially equivalent to a regionally accredited institution. The degree studies shall include a concentration
in accounting as prescribed by the Board or shall be supplemented with courses that are determined by the Board
to be substantially equivalent to a concentration in accounting.
The Board may, in its discretion, waive the education requirement of any candidate if the Board is satisfied from
the result of a special written examination given the candidate by the Board to test the candidate's educational
qualifications that the candidate is as well qualified as if the candidate met the education requirements specified
above. The Board may provide by regulation for the general scope of such examinations and may obtain such
advice and assistance as it deems appropriate to assist it in preparing, administering and grading such special
examinations.
To be eligible to receive a certificate of qualification to practice as a certified public accountant, a person shall
submit evidence satisfactory to the Board that:
a. The person has completed 150 semester hours and received a bachelors degree with a
concentration in accounting and other courses that the Board may require from a college or university
that is accredited by a regional accrediting association or from a college or university determined by
the Board to have standards that are substantially equivalent to those of a regionally accredited
institution.
b. The person has the endorsement as to the person's eligibility of three certified public accountants
who currently hold licenses in any state or territory of the United States or the District of Columbia.
c. The person has one of the following:
1. One year's experience in the field of accounting under the direct supervision of a certified public
accountant who currently holds a valid license in any state or territory of the United States or the
District of Columbia.
2. Four years of experience teaching accounting in a four-year college or university accredited by
one of the regional accrediting associations or in a college or university determined by the Board
to have standards substantially equivalent to a regionally accredited institution.
3. Four years of experience in the field of accounting.
4. Four years of experience teaching college transfer accounting courses at a community college or
technical institute accredited by one of the regional accrediting associations.
5. Any combination of such experience determined by the Board to be substantially equivalent to the
foregoing.
The Board may permit persons otherwise eligible to take its examinations and withhold certificates until the
person has had the required experience.
12
01-2020
21 NCAC 08A .0309 CONCENTRATION IN ACCOUNTING
(a) A concentration in accounting includes:
(1) at least 30 semester hours, or the equivalent in quarter hours, of undergraduate accountancy
courses which shall include no more than six semester hours of accounting principles and no
more than three semester hours of business law; or
(2) at least 20 semester hours or the equivalent in quarter hours, of graduate accounting courses that
are open exclusively to graduate students; or
(3) a combination of undergraduate and graduate courses which would be equivalent to
Subparagraph (1) or (2).
(b) In recognition of differences in the level of graduate and undergraduate courses, one semester (or quarter)
hour of graduate study in accounting is considered the equivalent of one and one-half semester (or quarter) hours
of undergraduate study in accounting.
(c) Up to four semester hours, or the equivalent in quarter hours, of graduate income tax courses completed in
law schools may count toward the semester hour requirement of Paragraph (a) of this Rule.
(d) Where, in the Board's determination, an accounting course duplicates another course previously taken, only
the semester (or quarter) hours of one of the courses shall be counted in determining if the applicant has a
concentration in accounting.
(e) Accounting courses include such courses as principles courses at the elementary, intermediate and advanced
levels; managerial accounting; business law; cost accounting; fund accounting; auditing; and taxation. There are
many college courses offered that would be helpful in the practice of accountancy, but are not included in the
definition of a concentration in accounting. Such courses include business finance, business management,
computer science, economics, writing skills, accounting internships, and CPA exam review.
21 NCAC 08F .0410 EDUCATION REQUIRED OF CANDIDATES FOR CPA CERTIFICATION
(a) G.S. 93-12(5)a sets forth the education required of candidates applying for CPA certification. The 150 semester
hours required include a concentration in accounting, as defined by 21 NCAC 08A .0309; and
(b) 24 semester hours of coursework that include one three semester hour course from at least eight of the following
10 fields of study:
(1) communications;
(2) computer technology;
(3) economics;
(4) ethics;
(5) finance;
(6) humanities or social science;
(7) international environment;
(8) law;
(9) management; or
(10) statistics.
(c) Anyone applying for CPA certification who holds a Master's or more advanced degree in accounting, tax law,
economics, finance, business administration, or a law degree from an accredited college or university is in
compliance with Paragraph (b) of this Rule.
13
01-2020
North Carolina State Board of Certified Public Accountant Examiners
1101 Oberlin Road Suite 104 • PO Box 12827 Raleigh NC 27605
Phone 919-733-1422 • Fax 919-733-4209 • Web nccpaboard.gov
FIELDS OF STUDY DEFINED
A person applying for a certificate of qualification should have a bachelor’s degree or advanced degree, either of
which includes at least 150 semester hours of coursework from a college or university determined by the Board to
have standards substantially equivalent to a regionally accredited institution. The 150 semester hours should
include: 30 semester hours of accounting, which shall include no more than six hours of accounting principles,
and 24 semester hours of coursework which shall include one three semester-hour course from at least eight of
the ten fields of study listed below. A course cannot be used more than once to satisfy the concentration in
accounting, required fields of study, and the total semester hours.
Communications
This field of study will give an individual knowledge of oral and written communication skills. This field includes but
is not limited to speech, business writing, public speaking, report writing, debate, technical writing, business
communications, and advanced writing skills coursework above basic introductory composition.
Computer Technology
This field of study will give an individual knowledge of computer hardware and computer applications. This field
includes but is not limited to information systems, electronic spreadsheet, database management, word
processing, and programming.
Economics
This field of study will give an individual a knowledge of the economic system. This field includes but is not limited
to micro/macro economics, labor economics, managerial economics, resource and environmental economics,
money and financial markets, and comparative economic systems.
Ethics
This field of study will give an individual a knowledge of discipline which society has imposed on itself through
laws, customs, moral standards, and rules of professional conduct. This field includes but is not limited to ethics,
ethics of religion, business ethics, ethics of philosophy, and professional ethics. NOTE: Religion and philosophy
courses are not automatically considered ethics courses.
Finance
This field of study will give an individual a knowledge of the financial practices of business. This field includes but
is not limited to finance, banking and money, corporation finance, business finance, insurance, real estate, capital
budgeting, and financial planning.
Humanities and Social Science
This field of study will give an individual a knowledge of human values and choices and the human process. This
field includes but is not limited to psychology, geography, sociology, leadership, anthropology, political science,
criminal justice, and social welfare.
International Environment
This field of study will give an individual a knowledge of the international environment. This field includes but is
not limited to international accounting, international business, foreign language, international trade, international
finance, international marketing, foreign economy, and international organizations.
Law
This field of study will give an individual a knowledge of the legal environment of business. This field includes but
is not limited to business law, commercial law, regulatory law, professional regulations of the profession, and
international law.
Management
This field of study will give an individual a knowledge of the operation of business. This field includes but is not
limited to personnel, marketing, human resources, production management, operations and business policy,
human relations, organizational behavior, and quantitative methods for management.
Statistics
This field of study will give an individual a knowledge of the application of statistical methodology. This field
includes but is not limited to statistics, behavior research, business statistics, survey sampling, probability and
statistical computing, and database management.
14
01-2020
North Carolina State Board of Certified Public Accountant Examiners
1101 Oberlin Road Suite 104 • PO Box 12827 • Raleigh NC 27605
Phone 919-733-1422 • Fax 919-733-4209 • Web nccpaboard.gov
CPA CERTIFICATE APPLICANT WORKSHEET
150 SEMESTER-HOUR REQUIREMENT
This worksheet is designed to assist you with applying for certification in North Carolina. You
were allowed to sit for the Uniform CPA Examination with an undergraduate degree, but you
may have additional transcripts* to submit with your certificate application to show compliance
with NCGS 93-12(5) [see attached].
Please be sure that you have provided all of the following as applicable:
all undergraduate transcript(s)* from regionally accredited schools showing bachelor’s
degree and 30 semester hours of accounting;
transcripts* from all regionally-accredited schools;
transcripts* showing additional semester hours to meet the 150-hour requirement; and
transcript* showing completion of master’s degree pursuant to 21 NCAC 08F .0410(b).
If you took courses from a college or university that were later transferred to the college or
university from which you earned your bachelor’s degree, please note that not all hours taken
may have been accepted and will not be listed on the final transcript.
You cannot use a course more than once to satisfy the concentration in accounting; the
required fields of study; or the total semester hours.
You may calculate any additional hours of credit by subtracting the transferred hours from your
bachelor’s degree college or university and adding the hours from any colleges or universities
where you took the additional courses.
You should discount any duplication or repeats of coursework. You may convert quarter hours
to semester hours by multiplying the quarter hours by .67.
Please refer to the Board’s website, nccpaboard.gov, for additional information.
*E-Transcripts, such as those requested through the National Student Clearinghouse, are
deemed unofficial if printed and submitted with your application. You may request that the
college or university send the transcript directly to Alice Grigsby (aliceg@nccpaboard.gov) in
the Board’s Licensing Section.
10
01-2020
CPA CERTIFICATE APPLICANT WORKSHEET 150 SEMESTER-HOUR REQUIREMENT
If you hold a master’s or more advanced degree in accounting, business administration, economics, finance, or
tax law, pursuant to 21 NCAC 08F .0410(b) and have completed at least 30 semester hours of accounting
courses, you are deemed in compliance with NCGS 93-12(5)(a) and you do not need to complete this
worksheet. Otherwise, you should complete this worksheet and attach all official college transcripts not already
submitted with your application for certification.
Applicant’s Full Name (First/Middle/Last/Suffix)
A. CONCENTRATION IN ACCOUNTING (21 NCAC 08A .0309)
Course Code #
Course Title
School
Credit Hours
Total A. Credit Hours
B. REQUIRED FIELDS OF STUDY (21 NCAC 08F .0410)
Subject Area
Course Code #
Course Title
School
Credit Hours
Communications
Computer Technology
Economics
Ethics
Finance
Humanities/Social Science
International Environment
Law
Management
Statistics
Total B. Credit hours
C. DEGREES (DO NOT LIST COURSES, ONLY THE NUMBER OF HOURS NOT LISTED IN A OR B ABOVE)
Degree
School
Credit Hours (not listed in A or B above)
Total C. Credit Hours
TOTAL HOURS (A+B+C)
11
UNC Pembroke
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 

  

  

   

  


  

 


 


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 
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
 



 







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 o




   
 

  
  
  
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 
       
    
            
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  
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  
   
  





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.

 
Cameron Admission
Notes
Prereqs





















Cameron Core Courses
Notes
Prereqs





















Concentration/Capstone
Notes
Prereqs

























University Studies
Notes

























































 






 

Are You Clear to Graduate?
 

   

 

 
 

DEPARTMENT OF ACCOUNTING AND FINANCE
BACHELOR OF SCIENCE IN ACCOUNTING
Curriculum Guide 2019-2020








"'


15








1












2
 
3

 


16







 


 













3





 
I

15
























 




  


I
,
.

15



























Total Cret Hours: 120



 

MUST 







16





16






15





12




5
  MUST   
 




UNC Charlotte Degree
Requirements

General Education Courses (37-41
credit hours)
 General Education program.
Business Core Courses (24 credit
hours)
 

 

FINN  
 
  

 

 

 
Major Courses (22 credit hours)
 


  


 


  


 
(1)
 

 

 

 

 

 






Accounting Course Descriptions
Accounting Courses
 
 
 
 
 
 
 


 
 
 
 
 





Course Descriptions










 

 

 
  


 





 
 
 


 
 
 
 




 
 


ACC - Accounting Courses
 
 
    




 


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  
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 
 
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 
   
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 
 
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  
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 
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3.




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


 
  

 
 
  


 
 
  


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
 
 
 
  
  

    

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 
 

 


  

  
 
 
 
  
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 

 
   
 
 
 
  
  

     
   
  
 

 

   

 

 




 1.








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9