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North Carolina State Board of Certified Public Accountant (NC State Board of CPA Examiners)

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03/2018
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.
Page 2 of 5
03/2018
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)
School
Credit Hours (not listed in A or B above)
Total C. Credit Hours
TOTAL HOURS (A+B+C)
Page 3 of 5
03/2018
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 www.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 bachelor’s 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 bachelor’s 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.
Page 4 of 5
03/2018
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.
Page 5 of 5
03/2018
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 www.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.
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