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North CarolinaSB 3212025-2026 SessionSenate

AN ACT TO MODIFY THE EDUCATIONAL AND EXPERIENCE REQUIREMENTS FOR CERTIFICATION AS A CERTIFIED PUBLIC ACCOUNTANT.

Sponsored By: Danny Earl Britt, Jr. (Republican), Michael A. Lazzara (Republican), Brad Overcash (Republican)

Signed by Governor

ACCOUNTANTSACCOUNTINGBOARDSCPA EXAMINERS BOARDEDUCATIONEMPLOYMENTLICENSING & CERTIFICATIONOCCUPATIONSPRESENTEDPROFESSIONAL EDUCATIONPUBLICRATIFIEDCHAPTERED

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

New education and experience rules for CPAs

Beginning January 1, 2026, North Carolina updates CPA education and experience rules. To take the CPA exam, you must have a bachelor's or higher from an accredited or Board‑equivalent school with an accounting concentration or Board‑approved extra courses; the Board can waive this by a special written exam. For certification, there are two education paths: 150 semester hours with a degree, or a bachelor's degree with the required accounting courses (both from accredited or Board‑equivalent schools). Experience rules: one year under a licensed CPA if you did the 150‑hour path, or two years if you have only a bachelor's. You can also qualify with four years teaching accounting at an accredited four‑year college, four years teaching college‑transfer accounting at an accredited community college or technical institute, four years in the field, or a Board‑approved mix; the Board may hold your certificate until you finish the experience.

Sponsors & Cosponsors

Sponsors

  • Danny Earl Britt, Jr.

    Republican • Senate

  • Michael A. Lazzara

    Republican • Senate

  • Brad Overcash

    Republican • Senate

Cosponsors

  • Timothy D. Moffitt

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 154 • No: 0

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

  1. Ch. SL 2025-35

    7/1/2025Senate

  2. Signed by Gov. 7/1/2025

    7/1/2025Senate

  3. Pres. To Gov. 6/26/2025

    6/26/2025Senate

  4. Ratified

    6/25/2025Senate

  5. Ordered Enrolled

    6/24/2025House

  6. Passed 3rd Reading

    6/24/2025House

  7. Passed 2nd Reading

    6/24/2025House

  8. Added to Calendar

    6/24/2025House

  9. Cal Pursuant Rule 36(b)

    6/24/2025House

  10. Reptd Fav

    6/24/2025House

  11. Re-ref Com On Rules, Calendar, and Operations of the House

    6/19/2025House

  12. Withdrawn From Com

    6/19/2025House

  13. Re-ref to the Com on Regulatory Reform, if favorable, Rules, Calendar, and Operations of the House

    6/4/2025House

  14. Withdrawn From Com

    6/4/2025House

  15. Ref To Com On Rules, Calendar, and Operations of the House

    4/8/2025House

  16. Passed 1st Reading

    4/8/2025House

  17. Regular Message Received From Senate

    4/7/2025House

  18. Regular Message Sent To House

    4/7/2025Senate

  19. Passed 3rd Reading

    4/3/2025Senate

  20. Passed 2nd Reading

    4/3/2025Senate

  21. Reptd Fav

    4/2/2025Senate

  22. Re-ref Com On Rules and Operations of the Senate

    4/1/2025Senate

  23. Reptd Fav

    4/1/2025Senate

  24. Re-ref to Judiciary. If fav, re-ref to Rules and Operations of the Senate

    3/26/2025Senate

  25. Withdrawn From Com

    3/26/2025Senate

Bill Text

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