Ethics CPE requirement

North Carolina: CPA ethics CPE requirement

North Carolina State Board of CPA Examiners · board website

Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.

Ethics required: 1 hours every 1 year(s)
Cycle notes: 21 NCAC 08G .0401(e) (eff. 6/1/2026): a minimum of 50 CPE minutes annually on regulatory or behavioral professional ethics and conduct, offered by a CPE sponsor registered with NASBA.
Field of study accepted: Regulatory Ethics or Behavioral Ethics
Self-study permitted for ethics: Yes
Accepts National Registry sponsors: Yes
Board course approval required: No
Separate sponsor registration: No
Minimum passing score: 70%
Notes: Board does not register sponsors or approve courses; NASBA registration is the gate. Non-residents with primary office outside NC may satisfy ethics in their home jurisdiction. Partial credits accepted in any amount. NC participates in NASBA CPE Audit Service.
Sources: https://www.nasbaregistry.org/cpe-requirements/north-carolina
https://nccpaboard.gov/resource-snippet/section-0400-cpe-requirements/
Verified: 2026-09-09 (verified)

Courses for North Carolina

No course is available for this jurisdiction yet.