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
APPLICATION PACKAGE FOR RECIPROCAL NC CPA CERTIFICATE
Attached is an application for a reciprocal North Carolina CPA certificate. Please note that you must be currently
licensed to practice public accounting by another jurisdiction before North Carolina can grant reciprocity. To ensure
that you have enclosed all necessary information and that the forms are completed correctly, please review the list
below before returning the application package to the Board. You must complete each form regardless of how long
you have been licensed as a CPA in another jurisdiction. Please keep a copy of all documents for your reference.
s application is necessary only if you reside or plan to reside in North Carolina or if your principal
place of business is in North Carolina.
• Did you answer all questions?
• Did you sign and date the application?
• Is the application properly notarized?
• Did you attach a recent photograph that meets United States passport standards (2” x 2”, color, head and
shoulders)? A photocopy of your driver’s license or passport will not be accepted.
• Did you enclose a copy of the completion/attendance certificate for the North Carolina Accountancy Law
• Did you enclose a $100.00 check payable to the NC State Board of CPA Examiners or a $100.00 credit
If you w
ere not born in the United States, you must include submit one of the following documents with your
application (other documentation will not be accepted):
• proof of United States citizenship (e.g. copy of your United States passport or copy of your naturalization
• proof of resident alien status (e.g. copy of permanent resident card); or
• a notarized statement of your intention to become a United States citizen (template available from the
“Forms & Applications” page of the Board’s website, nccpaboard.gov).
state Exchange Form - Must be completed by the board of accountancy (BOA) that issued your original CPA
certificate and/or license. You are advised to ascertain if that BOA has additional requirements and/or fees that
must be met/paid before your information will be released. The Board will accept another BOA’s form as long as it
provides the same information requested on our form. Numerical Uniform CPA Exam scores must be verified by the
jurisdiction in which you sat for the Uniform CPA Exam, even if you were certified/licensed in another jurisdiction. If
you need more than one Interstate Exchange Form, you may make copies or print additional copies from the
Board’s website, nccpaboard.gov.
rary Permit - You will be issued a temporary permit prior to the issuance of your reciprocal certificate if you
submit the Reciprocal Application and payment of $100.00. Allow at least two (2) weeks for processing the
temporary permit. Temporary permits are valid for four (4) months and are non-renewable. The temporary
permit is a statement confirming that you are in good standing in the jurisdiction issuing your certificate and that you
are entitled temporarily to use the CPA title and engage in the public practice of accountancy in North Carolina for a
stated period. The reciprocal application is completed when you submit proof of completion of the accountancy law
course, the interstate exchange form completed by the jurisdiction that issued your original certificate, and by a
jurisdiction that proves current licensure. The remaining documentation to complete the Reciprocal Application must
be received within 90 days of the date of issuance of your temporary permit. Board staff will provide a deadline
when the temporary permit is issued. Failure to complete the reciprocal application process will result in the
expiration of the temporary permit. You must then reapply and must pay the application fee again.
irm Registration - If you are in the public practice of accounting as defined in 21 NCAC 08A .0307 and
.0308, and the CPA firm through which you are providing services has a North Carolina office, you must register
that CPA firm with the Board. CPA firm registration forms are available from the Forms & Applications page of the
Board’s website, nccpaboard.gov.
Check the st
atus of your application: https://bit.ly/2S4EMlz