GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 321
Short Title: Accounting Workforce Development Act. (Public)
Sponsors: Senators Britt, Overcash, and Lazzara (Primary Sponsors).
Referred to: Rules and Operations of the Senate
March 19, 2025
*S321 -v-1*
A BILL TO BE ENTITLED 1
AN ACT TO MODIFY THE EDUCATIONAL AND EXP ERIENCE REQUIREMENTS FOR 2
CERTIFICATION AS A CERTIFIED PUBLIC ACCOUNTANT. 3
The General Assembly of North Carolina enacts: 4
SECTION 1.(a) G.S. 93-12 reads as rewritten: 5
"§ 93-12. Board of Certified Public Accountant Examiners. 6
The name of the State Board of Accountancy is hereby changed to State Board of Certified 7
Public Accountant Examiners and said name State Board of Certified Public Accountant 8
Examiners is hereby substituted for the name State Board of Accountancy wherever the latter 9
name appears or is used in Chapter 93 of the General Statutes. Said Board is created as an agency 10
of the State of North Carolina and shall consist of seven members to be appointed by the 11
Governor, five persons to be holders of valid and unrevoked certificates as certified public 12
accountants issued under the provisions of this Chapter and two persons who are not certified 13
public accountants who shall represent the interest of the public at large. Members of the Board 14
shall hold office for the term of three years and until their successors are appointed. Appointments 15
to the Board shall be made under the provisions of this Chapter as and when the terms of the 16
members of the present State Board of Accountancy expire; provided, that all future 17
appointments to said Board shall be made for a term of three years expiring on the thirtieth day 18
of June. All Board members serving on June 30, 1980, shall be eligible to complete their 19
respective terms. No member appointed to a term on or after July 1, 1980, shall serve more than 20
two complete consecutive terms. The powers and duties of the Board shall be as follows: 21
… 22
(5) To issue certificates of qualification admitting to practice as certified public 23
accountants, each applicant who, having the qualifications herein specified, 24
has passed an examination to the satisfaction of the Board, in "accounting," 25
"auditing," "business law," and other related subjects. 26
A person is eligible to take the examination given by the Board, or to 27
receive a certificate of qualification to practice as a certified public 28
accountant, if the person is a citizen of the United States, has declared the 29
intention of becoming a citizen, is a resident alien, or is a citizen of a foreign 30
jurisdiction which extends to citizens of this State like or similar privileges to 31
be examined or certified, is 18 years of age or over, and is of good moral 32
character. 33
To be eligible to take the examination given by the Board, a person shall 34
submit evidence satisfactory to the Board that the person holds a bachelors 35
bachelor's or higher degree from a college or university that is accredited by 36 General Assembly Of North Carolina Session 2025
Page 2 Senate Bill 321-First Edition
one of the regional accrediting associations or from a college or university 1
determined by the Board to have standards that are substantially equivalent to 2
a regionally accredited institution. The degree studies shall include a 3
concentration in accounting as prescribed by the Board or shall be 4
supplemented with courses that are determined by the Board to be 5
substantially equivalent to a concentration in accounting. 6
The Board may, in its discretion, waive the education requirement of any 7
candidate if the Board is satisfied from the result of a special written 8
examination given the candidate by the Board to test the candidate's 9
educational qualifications that the candidate is as well qualified as if the 10
candidate met the education requirements specified above. The Board may 11
provide by regulation for the general scope of such examinations and may 12
obtain such advice and assistance as it deems appropriate to assist it in 13
preparing, administering and grading such special examinations. 14
To be eligible to receive a certificate of qualification to practice as a 15
certified public accountant, a person shall submit evidence satisfactory to the 16
Board that: 17
a. The person meets one of the following educational requirements: 18
1. The person has completed 150 semester hours and received a 19
bachelors bachelor's or higher degree with a concentration in 20
accounting and other courses that the Board may require from 21
a college or university that is accredited by a regional 22
accrediting association or from a college or university 23
determined by the Board to have standards that are 24
substantially equivalent to those of a regionally accredited 25
institution. 26
2. The person has received a bachelor's degree with a 27
concentration in accounting and other courses that the Board 28
may require from a college or university that is either 29
accredited by a regional accrediting association or determined 30
by the Board to have standards substantially equivalent to 31
those of a regionally accredited institution. 32
b. The person has the endorsement as to the person's eligibility of three 33
certified public accountants who currently hold licenses in any state or 34
territory of the United States or the District of Columbia. 35
c. The person has one of the following: 36
1. One year's Only as to those persons applying for a certificate 37
based on the educational requirements of sub-sub-subdivision 38
1. of sub-subdivision a. of this subdivision, one year of 39
experience in the field of accounting under the direct 40
supervision of a certified public accountant who currently 41
holds a valid license in any state or territory of the United 42
States or the District of Columbia. 43
1a. Only as to those persons applying for a certificate based on the 44
educational requirements of sub-sub-subdivision 2. of 45
sub-subdivision a. of this subdivision, two years of experience 46
in the field of accounting under the direct supervision of a 47
certified public accountant who currently holds a valid license 48
in any state or territory of the United States or the District of 49
Columbia. 50 General Assembly Of North Carolina Session 2025
Senate Bill 321-First Edition Page 3
2. Four years of experience teaching accounting in a four-year 1
college or university accredited by one of the regional 2
accrediting associations or in a college or university 3
determined by the Board to have standards substantially 4
equivalent to a regionally accredited institution. 5
3. Four years of experience in the field of accounting. 6
4. Four years of experience teaching college transfer accounting 7
courses at a community college or technical institute accredited 8
by one of the regional accrediting associations. 9
5. Any combination of such experience determined by the Board 10
to be substantially equivalent to the foregoing. 11
The Board may permit persons otherwise eligible to take its 12
examinations and withhold certificates until the person has had the 13
required experience. 14
…." 15
SECTION 1.(b) The State Board of Certified Public Accountant Examiners may 16
adopt rules to implement the provisions of this section. 17
SECTION 2. This act becomes effective January 1, 2026. 18