CPA / Accounting License from New York to North Carolina: Does It Transfer? (2026)
Does North Carolina accept a New York CPA license?
Yes — North Carolina recognizes CPA licenses from all states, including New York. Apply to the North Carolina State Board of Certified Public Accountant Examiners for a reciprocal license; you will not repeat the full exam or education.
Verify this exact pair in the checker
Same data, interactive — with share link and board links.
Verdict
Full reciprocity
North Carolina recognizes substantial equivalency, so your New York CPA license clears the bar on its own — the North Carolina State Board of Certified Public Accountant Examiners cares that you are a CPA in good standing, not that your license came from New York. What remains is North Carolina-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any North Carolina ethics or rules-of-conduct exam. Do the mobility math first, though — if North Carolina is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What's different between New York and North Carolina
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into North Carolina. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New York to North Carolina (this page): Full reciprocity.
North Carolina to New York (the reverse move): Licensure by endorsement.
The two directions differ: New York and North Carolina do not give each other's licensees the same route.
- Does coming from New York matter?
Coming from New York does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into North Carolina.
- Application fee
North Carolina lists $100 for an out-of-state applicant and New York lists $427 for the reverse move; neither may be the full cost.
- Processing time
North Carolina lists 2+ weeks; New York has no verified processing-time figure on file, so the two cannot be compared here.
- Education (semester hours)
North Carolina's first-time-applicant standard is 150 semester hours of education for initial licensure; New York's is 150.
The two standards are the same.
- Exam rules on record
North Carolina and New York carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- North Carolina (this move): The Uniform CPA Examination is never retaken; the jurisdiction where the applicant sat verifies the numerical exam scores and license status on the Board's Interstate Exchange form (national lookup at CPAverify.org). North Carolina additionally requires completion of the NC Accountancy Law course ('Ethics, Principles and Professional Responsibilities,' NCACPA) within the year before applying.
- New York (the reverse move): The Uniform CPA Examination is never retaken; your initial-licensure state (and your current principal-place-of-business state, if different) verifies your licensure, either through an online license-verification printout or on Form 3 (Certification of Out-of-State Licensure and Examination Grades) (national lookup at CPAverify.org). New York requires no separate ethics examination for licensure.
What changes, New York → North Carolina
| New York (current) | North Carolina (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $427 ($427 Form 1 licensure and first-registration fee) | $100 ($100 reciprocal application fee (the maximum allowed by G.S. 93-12(7a)); a temporary permit issues on receipt of the application and fee. If the package is not completed in time the $100 must be paid again) |
| Processing time | The Office of the Professions does not publish a fixed processing time; review begins once all forms and out-of-state verification are received | 2+ weeks (Allow ~2 weeks to issue the temporary permit (valid 4 months / ~120 days); the full reciprocal package must be completed within 90 days of the temporary permit) |
| Licensing authority | New York State Education Department, Office of the Professions (State Board for Public Accountancy) | North Carolina State Board of Certified Public Accountant Examiners |
The destination column is what you must satisfy — North Carolina sets the rules for this move.
Step by step
- Confirm North Carolina's current requirements on the North Carolina State Board of Certified Public Accountant Examiners website (linked below) — rules change.
- Submit the endorsement application to the North Carolina State Board of Certified Public Accountant Examiners (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a current, unrestricted license to practice public accounting (CPA title) in another US jurisdiction, under no discipline.
- Complete the NC Accountancy Law course (NCACPA) within one year preceding application.
- Submit the Interstate Exchange form completed by the licensing jurisdiction (and by the jurisdiction where the exam was taken).
- Provide proof of US citizenship, resident-alien status, or a notarized declaration of intent to become a citizen.
- Complete the moral-character disclosures and the Employee Fair Classification Act certification.
- Pay the fees listed above, and allow for the processing time shown there.
Official links
Related guides
Frequently asked questions
Do I retake the CPA Exam moving from New York to North Carolina?
No — the Uniform CPA Exam transfers with your license.
Do I need a North Carolina license, or does mobility cover the move?
If North Carolina becomes your principal place of business, you apply to the North Carolina State Board of Certified Public Accountant Examiners for a reciprocal license. If you are only serving North Carolina clients from New York, practice privilege usually covers you with no North Carolina license, notice, or fee.
Can I keep my New York CPA license after licensing in North Carolina?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the New York license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-10-29.
- NC State Board of CPA Examiners - Application Package for Reciprocal NC CPA Certificate (must hold current license; $100 fee; NC Accountancy Law course; Interstate Exchange form; temporary permit 4 months / 90-day package deadline; moral character; citizenship) ↗ (accessed 2026-10-29)
- NC State Board of CPA Examiners - Fee Schedule ($100 reciprocal application) ↗ (accessed 2026-10-29)
- NC State Board of CPA Examiners - CPA License Applicants (reciprocal eligibility: currently licensed in another jurisdiction; reside/principal place of business in NC; meet all statutory requirements) ↗ (accessed 2026-10-29)
- NC State Board of CPA Examiners - Checklist: Reciprocal NC CPA License (portal upload; NC Accountancy Law course completed within the 12 months before applying; Interstate Exchange form; card payment) ↗ (accessed 2026-10-29)
- NYSED Office of the Professions - Licensure by Endorsement for CPAs ($427 fee; 4 years post-licensure experience within last 10; significantly-comparable-state requirement; 40 CE credits (or 24 in one area) in the past 12 months; Forms 1/3/4B or online license-verification printout) ↗ (accessed 2026-10-29)
- NYSED - Information for Endorsement Applicants and CPAs Practicing under Practice Privilege (effective Nov. 21, 2026: 120-hour + 2-year or 150-hour + 1-year pathway licensees eligible; active license required; two-tier certificate-only holders ineligible until licensed) ↗ (accessed 2026-10-29)
- NYSED - Initial License Requirements for CPAs (150 semester hours; one-year experience baseline; good moral character) ↗ (accessed 2026-10-29)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-10-29
How we verify · All sources · Corrections log · spot an error? hello@licensereciprocity.com