21 N.C. Admin. Code 8F.0410

Current through Register Vol. 39, No. 9, November 1, 2024

Section 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.

21 N.C. Admin. Code 08F .0410

Authority G.S. 93-12(5);
Eff. January 1, 2001;
Amended Eff. February 1, 2011; January 1, 2006;
Readopted Eff. February 1, 2016.

Authority G.S. 93-12(5);
Eff. January 1, 2001;
Amended Eff. February 1, 2011; January 1, 2006.

Amended by North Carolina Register Volume 30, Issue 17, March 1, 2016 effective 2/1/2016.

Amended by North Carolina Register Volume 38, Issue 07, October 2, 2023 effective 9/1/2023.