North Carolina CPA CPE Requirements 2026: 2,000 Minutes a Year

North Carolina CPAs must complete 2,000 CPE minutes (about 33 hours) every calendar year, including at least 50 minutes of ethics, by December 31. The rule is written in minutes, which surprises CPAs who expect a round 40 hours. This guide explains the rule in 21 NCAC 08G .0401, why some Board materials say 40 hours, how the carry-forward and new-CPA schedules work, and what the Board says about sponsors. For other states see our CPA CPE requirements guide.

North Carolina CPE requirements at a glance

Minutes, not hours

The rule says active CPAs complete 2,000 CPE minutes by December 31 of each year. That equals 33.3 hours. Some Board documents, including a press release for newly approved CPAs and a recent Activity Review, describe the same requirement as "2,000 minutes (40 hours)". 40 hours would be 2,400 minutes, so the hours wording looks like a leftover from earlier rules. The rule text and the Board's own FAQ both use 2,000 minutes, and that is the figure we recommend you plan to. If you are near the margin, do more rather than less, and ask the Board if you are unsure.

Ethics

You need at least 50 minutes a year in regulatory or behavioral professional ethics and conduct, and the ethics must come from a sponsor registered with NASBA. Some Board materials describe this as one hour. A 50-minute course is the minimum in the rule, but a one-hour course clearly satisfies both versions. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

Carry-forward

Up to 1,000 excess minutes can be carried forward into the next year. Ethics minutes may not be included in the carry-forward. Plan on this basis: a year in which you complete 2,800 minutes gives you 800 minutes of cushion next year, but you still need your 50 ethics minutes in the new year.

Newly approved CPAs

For CPAs approved during the year, the rule reduces the requirement by the quarter of approval. The reduced amounts are 1,500 minutes for April to June approvals, 1,000 minutes for July to September and 500 minutes for October to December. Minutes completed in the approval year count, even if earned before certification. The rule text we reviewed has no reduced schedule for January to March approvals, so assume the full 2,000 minutes applies unless the Board tells you otherwise.

What counts and what does not

Self-study material must be designed for CPE, so periodicals and books do not qualify. Nano learning and blended learning must come from a NASBA-registered sponsor. The Board's 2026 Activity Review reminds licensees that credit may be claimed only once for the same course in a single reporting cycle. Caps apply to college courses (50%), presenting and instructing (50%) and published works (25%), and college courses, presenting and instructing together are capped at 50% in aggregate.

Sponsors and compliance

The Board does not register CPE activities, sponsors or providers. Sponsors on the NASBA National Registry are treated as compliant, and other providers must comply with the NASBA and AICPA Standards for CPE Program Sponsors. The Board can disqualify a non-compliant NASBA-listed sponsor under the updated rules. If you miss the requirement, the Board's FAQ says you can complete it by June 30 of the next year, and a first failure within five years is handled with a warning. Keep records for the current year plus the four prior years. Our explainer on what NASBA does covers the registry.

What we could not confirm

The Board's rule page states that the revised rules are effective June 1, 2026, although its rulemaking notice proposed May 1, 2026. Check the Board's rules page before relying on any date.

Frequently asked questions

How many CPE hours do North Carolina CPAs need?

2,000 CPE minutes (about 33.3 hours) each calendar year, completed by December 31.

How much ethics CPE is required?

At least 50 minutes a year, from a NASBA-registered sponsor. Some Board materials say one hour.

Can I carry hours forward?

Up to 1,000 excess minutes, but not ethics minutes.

Do periodicals and books count?

No. Self-study must be designed for CPE.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: North Carolina State Board of CPA Examiners, 21 NCAC 08G .0400 and Board FAQ (nccpaboard.gov), checked October 2026.