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.

 

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.