North Carolina counts CPE in minutes, not hours. If you’re an active North Carolina CPA, you need 2,000 CPE minutes every calendar year (about 33 hours), including 50 minutes of ethics, completed by December 31. You report it when you renew by July 1.
Below is every rule that matters, with a link to the regulation behind it.
North Carolina CPE at a glance
| Requirement | Rule |
|---|---|
| Total CPE | 2,000 minutes per calendar year |
| Ethics | 50 minutes per year, from a NASBA-registered sponsor |
| Deadline | December 31 |
| Reporting | With your license renewal, by July 1 |
| Nano-learning | Accepted, credited by minutes, no cap |
| Carryover | Up to 1,000 minutes into the next year (not for ethics) |
| Records | Keep for the current year and the four prior calendar years |
| Regulator | North Carolina State Board of CPA Examiners |
How the North Carolina CPE year works
North Carolina’s CPE year is the calendar year. You need 2,000 minutes by December 31, and you report them on your renewal, which is due July 1 of the following year.
Carryover: up to 1,000 minutes above the requirement can count toward the next year. Carried-over minutes can’t satisfy the ethics requirement.
New CPAs have a reduced first-year requirement, based on when your certificate was approved:
| Certificate approved | Minutes needed that year |
|---|---|
| January – March | 2,000 |
| April – June | 1,500 |
| July – September | 1,000 |
| October – December | 500 |
You can’t claim CPE completed before the year you were certified.
The North Carolina ethics requirement
You need at least 50 minutes of ethics every year, covering regulatory or behavioral professional ethics and conduct. The course must come from a sponsor registered with NASBA.
Nano-learning in North Carolina
North Carolina accepts nano-learning: a tutorial with no real-time instructor, delivered through electronic media. Credit is based on contact minutes, so a 10-minute nano lesson counts as 10 of your 2,000 minutes. Nano-learning must come from a NASBA-registered sponsor. The rules don’t cap nano-learning.
How much of your North Carolina CPE can be nano-learning?
Everything except your 50 ethics minutes: up to 1,950 minutes a year. The arithmetic:
- Per year: 1,950 minutes is 195 ten-minute lessons, roughly four a week.
- Ethics: the other 50 minutes have to come from an ethics course.
How EverydayCPE fits: each EverydayCPE lesson is a 10-minute nano-learning program. EverydayCPE is registered with NASBA as a sponsor on the National Registry of CPE Sponsors (sponsor #169364), which North Carolina requires for nano credit. Your certificates are stored for you in case of an audit. EverydayCPE doesn’t offer ethics courses.
Limits on other kinds of CPE
- No more than 50% of a year’s credit can come from college courses, preparing or presenting CPE, or teaching college courses.
- No more than 25% can come from published articles or books.
- Self-study materials not designed for CPE, like general periodicals, books or reference manuals, earn no credit.
Records and compliance
- Keep CPE records for the current year and the four prior calendar years.
- If you’re short at the end of the year but finish by June 30, the board may issue a warning for a first failure within five years. A second failure can mean your renewal is denied for at least 30 days.
- Inactive and retired CPAs have no CPE requirement. Non-resident licensees may follow their home jurisdiction’s rules.
North Carolina CPE FAQ
How many CPE hours do I need in North Carolina?
2,000 minutes a year, about 33 hours, including 50 minutes of ethics, by December 31.
Does North Carolina accept nano-learning?
Yes. It’s credited by contact minutes and must come from a NASBA-registered sponsor. There’s no cap.
Can I carry over extra CPE in North Carolina?
Up to 1,000 minutes into the next year, but not toward the ethics requirement.
When do I report North Carolina CPE?
With your license renewal, due July 1, for the previous calendar year.
Sources
- NC State Board of CPA Examiners: 21 NCAC 08G Section .0400: CPE rules (.0401 requirements, .0403 sponsors, .0404 credit, .0406 compliance, .0409 credit computation)
Last verified: October 17, 2026 · This page summarizes the rules for convenience. Always confirm with the North Carolina State Board of CPA Examiners before you renew.