1. (a) G.S. 93-12(5)a. sets forth the education required of candidates applying for CPA certification. The educational hours required include:

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

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

      1. (A) communications;
      2. (B) computer technology;
      3. (C) economics;
      4. (D) ethics;
      5. (E) finance;
      6. (F) humanities or social science;
      7. (G) international environment;
      8. (H) law;
      9. (I) management; or
      10. (J) statistics.
2. (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;
Readopted Eff. June 1, 2026.