Subchapter 08F - Requirements for Certified Public Accountant Examination - Section .0100 - General Provisions

Sep 4, 2026

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Regulatory provisions define how candidates and certificate applicants participate in the Certified Public Accountant (CPA) examination process. The document specifies the Board’s administration of the exam through contracted vendors, outlines when and where the examination is offered, and requires vendor-provided computer access at testing centers. It also describes the Uniform CPA Examination source, the filing of applications and fees, payment failure handling, evidence required for legal eligibility, and documentation standards for age, education, and good moral character.

LanguageEnglish

CategoryExam

FormatPDF

Pages11

Reading Time28 min

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21 NCAC 08F .0101 Time and Place of CPA Examinations

Examination offered through contracted vendors

Months determined by examination vendor

Computer access at testing centers

21 NCAC 08F .0102 Type of CPA Examination

Uniform CPA Examination by AICPA

21 NCAC 08F .0103 Filing of Examination Applications and Fees

Applications filed with Board and accompanied by fees

Supporting documentation for legal requirements

Requirements for applicants born outside the United States

Proof of education via official transcripts or electronic delivery

Proof of good moral character and background check

Disclosure of arrests, charges, convictions, and related dispositions

Effects of denial or discipline of licenses

Photograph or digital image requirements

Name change documentation

SUBCHAPTER 08F-REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND CERTIFICATE APPLICANTS SECTION .0100-GENERAL PROVISIONS 21 NCAC 08F .0101 TIME AND PLACE OF CPA EXAMINATIONS (a) The Board shall offer the CPA examination through the examination vendors(s), who have contracted with NASBA, through out the calendar year. (b) The months the CPA Examination is administered are determined by the examination vendor(s) . (c) The examination vendor(s) shall provide examination applicants with computer access at the testing centers for the CPA examination. History Note: Authority G.S. 93-12(3); 93-12(4); Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. February 1, 2011; January 1, 2004; May 1, 1989; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. October 28, 2014; Readopted Eff. June 1, 2026. 21 NCAC 08F .0102 TYPE OF CPA EXAMINATION The Uniform CPA Examination prepared by the AICPA shall be the CPA examination used by the Board. History Note: Authority G.S. 93-12(3); 93-12(4); Eff. February 1, 1976; Readopted Eff. September 26, 1977; Amended Eff. May 1, 1989; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. October 28, 2014; Readopted Eff. June 1, 2026. 21 NCAC 08F .0103 FILING OF EXAMINATION APPLICATIONS AND FEES (a) All applications for CPA examinations shall be filed with the Board and accompanied by the examination fees. The Board sets the fees for each examination at the amount that enables the Board to recover its actual costs of examination services. If a check or credit card authorization fails to clear the bank, the application shall be deemed incomplete and returned. CPA examination applications and fee information are on the Board's website at nccpaboard.gov and may be requested from the Board. (b) The initial application filed to take the examination shall include supporting documentation demonstrating that all legal requirements have been met, including: (1) minimum legal age; (2) education; and (3) good moral character. (c) In addition, any person born outside the United States shall furnish to the Board office: (1) evidence of citizenship; or (2) evidence of resident alien status; or (3) other bona fide evidence that the applicant is legally allowed to remain in the United States; or (4) a notarized affidavit of intention to become a U.S. citizen; or (5) evidence that the applicant is a citizen of a foreign jurisdiction that extends to citizens of this State like or similar privileges to be examined. (d) Education and satisfaction of degree requirements shall be proven by submission of either original official transcripts, not photocopies, signed by the college registrar and bearing the college seal or by electronic delivery of official transcripts directly from the college registrar or through the institution's chosen provider. Official transcripts shall show the grades the applicant received on courses completed and shall also show degree(s) awarded. A letter from the college registrar of the school may be filed as documentation that the applicant has met the graduation requirements if the degree has not been awarded and posted to the transcript. No examination grades shall be released until an official transcript is filed with the Board confirming the education requirement as stated in the college registrar's letter. (e) Applicants for re-examination shall not be required to resubmit official transcripts, additional statements, or affidavits regarding education. (f) To document good moral character as required by G.S. 93-12(5), three persons not related by blood or marriage to the applicant shall sign the application certifying the good moral character of the applicant and the Board shall conduct a background check of the applicant including a check of criminal records. (g) An applicant shall include as part of any application for t

FAQs

How is the CPA examination administered and where is it taken?

The Board offers the CPA examination through contracted examination vendors throughout the calendar year, and applicants receive computer access at testing centers.

What type of exam does the Board use?

The Board uses the Uniform CPA Examination prepared by the AICPA.

What must applicants submit when filing CPA examination applications and fees?

Applicants must file with the Board and include examination fees. If payment authorization fails, the application is deemed incomplete, and submissions must include required supporting documentation for eligibility.

Sep 4, 2026

Upload by Hazel