Bill > S321

This bill modifies the requirements for becoming a Certified Public Accountant (CPA) in North Carolina by updating educational and experience standards. Specifically, the bill provides two pathways for educational qualification: first, completing 150 semester hours and receiving a bachelor's or higher degree with an accounting concentration, and second, receiving a bachelor's degree with an accounting concentration. The bill also adjusts experience requirements based on the educational pathway, with those following the first pathway needing one year of accounting experience under a licensed CPA, and those following the second pathway requiring two years of supervised accounting experience. Additionally, the bill expands acceptable experience to include teaching accounting at colleges, working in accounting fields, and allows the State Board of Certified Public Accountant Examiners flexibility in evaluating equivalent experiences. The bill maintains existing requirements for applicants to be at least 18 years old, of good moral character, and either a U.S. citizen or resident with appropriate documentation. The changes will become effective on January 1, 2026, and aim to modernize and provide more flexible pathways to CPA certification while maintaining professional standards.

Education, Government Affairs, Justice

https://www.ncleg.gov/BillLookUp/2025/S321