All Roll Calls
Yes: 154 • No: 0
North CarolinaSB 3212025-2026 SessionSenateWALLET
AN ACT TO MODIFY THE EDUCATIONAL AND EXPERIENCE REQUIREMENTS FOR CERTIFICATION AS A CERTIFIED PUBLIC ACCOUNTANT.
Sponsored By: Jr. Danny Earl Britt (Republican), Michael A. Lazzara (Republican), Brad Overcash (Republican)
Signed by Governor
ACCOUNTANTSACCOUNTINGBOARDSCPA EXAMINERS BOARDEDUCATIONEMPLOYMENTLICENSING & CERTIFICATIONOCCUPATIONSPRESENTEDPROFESSIONAL EDUCATIONPUBLICRATIFIEDCHAPTERED
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
2 provisions identified: 0 benefits, 1 costs, 1 mixed.
New requirements to get a CPA certificate
Beginning January 1, 2026, you must meet new rules to get a CPA certificate. Choose an education path. Path 1: complete 150 semester hours and a degree with an accounting concentration. Path 2: a bachelor’s degree with an accounting concentration. You must also get three endorsements from currently licensed CPAs (any state, territory, or D.C.). Experience depends on the path. Path 1 needs one year of accounting work under a licensed CPA. Path 2 needs two years. You can also qualify with four years teaching accounting at a four‑year accredited college, four years of accounting work, or four years teaching transfer accounting at an accredited community college. The Board can hold your certificate until you finish the required experience.
New rules to sit for the CPA exam
Beginning January 1, 2026, new rules set who can take the CPA exam. You must be at least 18 and of good moral character. You must be a U.S. citizen or have declared intent to become one. Resident aliens qualify. Citizens of countries that give North Carolina the same exam rights also qualify. You must have a bachelor’s or higher from a regionally accredited or Board‑approved school. Your studies must include an accounting concentration or Board‑accepted equivalent courses. The Board can waive the degree if you pass its special written exam.
Sponsors & Cosponsors
Sponsors
Jr. Danny Earl Britt
Republican • Senate
Michael A. Lazzara
Republican • Senate
Brad Overcash
Republican • Senate
Cosponsors
Timothy D. Moffitt
Republican • Senate
Roll Call Votes
House vote • 6/24/2025
SB 321: Accounting Workforce Development Act.
Yes: 109 • No: 0 • Other: 9
Senate vote • 4/3/2025
SB 321: Accounting Workforce Development Act.
Yes: 45 • No: 0 • Other: 4
Actions Timeline
Ch. SL 2025-35
7/1/2025SenateSigned by Gov. 7/1/2025
7/1/2025SenatePres. To Gov. 6/26/2025
6/26/2025SenateRatified
6/25/2025SenateOrdered Enrolled
6/24/2025HousePassed 3rd Reading
6/24/2025HousePassed 2nd Reading
6/24/2025HouseAdded to Calendar
6/24/2025HouseCal Pursuant Rule 36(b)
6/24/2025HouseReptd Fav
6/24/2025HouseRe-ref Com On Rules, Calendar, and Operations of the House
6/19/2025HouseWithdrawn From Com
6/19/2025HouseRe-ref to the Com on Regulatory Reform, if favorable, Rules, Calendar, and Operations of the House
6/4/2025HouseWithdrawn From Com
6/4/2025HouseRef To Com On Rules, Calendar, and Operations of the House
4/8/2025HousePassed 1st Reading
4/8/2025HouseRegular Message Received From Senate
4/7/2025HouseRegular Message Sent To House
4/7/2025SenatePassed 3rd Reading
4/3/2025SenatePassed 2nd Reading
4/3/2025SenateReptd Fav
4/2/2025SenateRe-ref Com On Rules and Operations of the Senate
4/1/2025SenateReptd Fav
4/1/2025SenateRe-ref to Judiciary. If fav, re-ref to Rules and Operations of the Senate
3/26/2025SenateWithdrawn From Com
3/26/2025Senate
Bill Text
Edition 1
Edition 2
Filed
Latest Edition
Related Bills
HB 696 — AN ACT TO PROMOTE HEALTH CARE PRACTITIONER TRANSPARENCY THROUGH ADVERTISEMENT REQUIREMENTS.
SB 449 — AN ACT TO REQUIRE ALL PUBLIC SCHOOLS, COMMUNITY COLLEGES, AND CONSTITUENT INSTITUTIONS OF THE UNIVERSITY OF NORTH CAROLINA TO REQUIRE MINIMUM CONSIDERATIONS ON TECHNOLOGY COSTS AND PUBLIC SCHOOLS TO REPORT ON BREAK/FIX RATE.
HB 926 — AN ACT TO PROVIDE FURTHER REGULATORY RELIEF TO THE CITIZENS OF NORTH CAROLINA.
HB 307 — AN ACT TO MODIFY TIME LIMITS ON MOTIONS FOR APPROPRIATE RELIEF IN NONCAPITAL CASES; TO PLACE XYLAZINE AND KRATOM ON THE CONTROLLED SUBSTANCE SCHEDULES; TO CREATE A NEW CRIMINAL OFFENSE FOR EXPOSING A CHILD TO A CONTROLLED SUBSTANCE; TO REQUIRE RECORDATION OF ALL CRIMINAL MATTERS IN DISTRICT COURT AND ESTABLISH WHEN THOSE RECORDS MAY BE DISCLOSED; TO REVISE LAWS PERTAINING TO THE DISCLOSURE AND RELEASE OF AUTOPSY INFORMATION COMPILED OR PREPARED BY THE OFFICE OF THE CHIEF MEDICAL EXAMINER; TO REVISE THE LAW GOVERNING THE GRANTING OF IMMUNITY TO WITNESSES; AND TO CLARIFY THE STANDING OF DISTRICT ATTORNEYS IN CERTAIN CASES.
HB 358 — AN ACT TO MAINTAIN NAIC ACCREDITATION OF THE DEPARTMENT OF INSURANCE BY IMPLEMENTING GROUP CAPITAL CALCULATION AND LIQUIDITY STRESS TEST REQUIREMENTS AND TO MAKE VARIOUS CONFORMING CHANGES, AS RECOMMENDED BY THE DEPARTMENT OF INSURANCE.
SB 55 — AN ACT TO REQUIRE REGULATION OF STUDENT USE OF WIRELESS COMMUNICATION DEVICES DURING INSTRUCTIONAL TIME.