North Carolina CPE Requirements

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Pacific Northwest Tax School programs meet North Carolina Board of Accountancy CPE requirements. Final authority for CPE rests with the North Carolina Board of Accountancy. It is the responsibility of each CPA to verify whether CPE programs and sponsors meet North Carolina Board requirements. A summary of CPE requirements and website link for the Board is provided below.

Sponsor Requrements: The North Carolina Board of Accountancy requires CPE sponsors to register directly with the Board. Sponsors of continuing education programs which are listed in good standing on the National Registry of CPE Sponsors maintained by NASBA are considered to be registered CPE sponsors with the Board. These sponsors are not required to sign a CPE program sponsor agreement form with this Board. Pacific Northwest Tax School is a NASBA-approved sponsor of CPE and is not required to register directly with the North Carolina Board of Accountancy.

Renewal: All active CPAs shall renew their certificates annually by the first day of July.

CPE Requirements: Active CPAs must complete 40 CPE hours, computed in accordance with 21 NCAC 08G .0409 by December 31 of each year, except as follows:

(1) - CPAs having certificate applications approved by the Board in April-June must complete 30 CPE hours during the same calendar year.

(2) - CPAs having certificate applications approved by the Board in July-September must complete 20 CPE hours during the same calendar year.

(3) - CPAs having certificate applications approved by the Board in October-December must complete 10 CPE hours during the same calendar year.

Any CPE hours completed during the calendar year in which the certificate is approved may be used for that year's requirement even if the hours were completed before the certificate was granted. When a CPA has completed more than the required number of hours of CPE in any one calendar year, the extra hours, not in excess of 20 hours, may be carried forward and treated as hours earned in the following year. A CPA may not claim CPE credit for courses taken in any year prior to the year of certification.

Ethics: As part of the annual CPE requirement, all active CPAs shall complete CPE on professional ethics and conduct as set out in 21 NCAC 08N. They shall complete either two hours in a group study format or four hours in a self-study format. These courses shall be approved by the Board pursuant to 21 NCAC 08G .0400. This CPE shall be offered by a CPE sponsor registered with the Board pursuant to 21 NCAC 08G .0403(a) or (b). Pacific Northwest Tax School does not curently offer a Board-approved ethics course.

Self-Study: CPE credit for a self-study course shall be given based on the average number of contact hours needed to complete the course. The average completion time shall be allowed for CPE credit. A sponsor must determine, on the basis of pre-tests, the average number of contact hours it takes to complete a course. CPE credit for self-study courses shall be limited so that a CPA completes at least eight hours of non-self study each year.

All Pacific Northwest Tax School self-paced online programs meet North Carolina Board of Accountancy requirements for self-study. In addtion, our Correspondence Basic Tax Course also meets Board requirements for self-study.

Click here for North Carolina Board of Accountancy Website

IRS Approved

IRS Approved Continuing Education Provider

Notice to Members of the National Association of Enrolled Agents: NAEA requires its members to obtain 30 hours of CPE each year. NAEA further requires the CPE be in compliance with IRS guidelines. As an IRS approved sponsor of CPE, our programs meet CPE standards set forth by NAEA.

NASBA

Approved National Registry of CPE Sponsor

NASBA Sponsor #109290


Pacific Northwest Tax School is registered with the National Association of the State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org

California

California

Pacific Northwest Tax School's courses fulfill continuing education requirements for California CPAs and IRS EAs.

Notice to California CRTPs: We are not currently offering CTEC-approved courses due to recent changes in CTEC's requirements.
Click here for more information.
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OR Board of Tax Practitioners

Pacific Northwest Tax School is a licensed vocational school regulated by the Oregon Higher Education Coordinating Commission. Our CPE programs are approved by the Oregon Board of Tax Practitioners.

TX State Board of Public Accountancy

Texas Sponsor #009794

The Texas State Board of Public Accountancy requires CPAs obtain CPE from a Board-approved sponsor. Pacific Northwest Tax School has registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE programs.

NY State Board of Public Accountancy

Sponsor License #002479

The New York State Board for Public Accountancy requires CPAs obtain CPE from a Board-approved sponsor. Pacific Northwest Tax School has registered with the New York State Board for Public Accountancy as a CPE sponsor.

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