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:

(1)           a concentration in accounting, as defined by 21 NCAC 08A .0309; and

(2)           24 semester hours of coursework that includes one three semester hour course from at least 8 of the following 10 fields of study:

(A)          communications;

(B)          computer technology;

(C)          economics;

(D)          ethics;

(E)           finance;

(F)           humanities or social science;

(G)          international environment;

(H)          law;

(I)            management; or

(J)            statistics.

(b)  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 Subparagraph (a)(2) of this Rule.

History Note:        Authority G.S. 93-12(5);

Eff. January 1, 2001;

Amended Eff. February 1, 2011; January 1, 2006;

Readopted Eff. February 1, 2016;

Amended Eff. September 1, 2023.