CPA / Accounting License from North Carolina to South Dakota: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: South Dakota Board of Accountancy (Department of Labor and Regulation) ↗
Yes — South Dakota recognizes CPA licenses from all states, including North Carolina. Apply to the South Dakota Board of Accountancy (Department of Labor and Regulation) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
South Dakota recognizes substantial equivalency, so your North Carolina CPA license clears the bar on its own — the South Dakota Board of Accountancy (Department of Labor and Regulation) cares that you are a CPA in good standing, not that your license came from North Carolina. What remains is South Dakota-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any South Dakota ethics or rules-of-conduct exam. Do the mobility math first, though — if South Dakota is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, North Carolina → South Dakota
| North Carolina (current) | South Dakota (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application 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) | $100 (reciprocal certificate fee $100 (add a $100 late fee if applying after establishing a principal place of business in South Dakota)) |
| Processing time | ~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) | The Board does not publish a processing time; issuance depends on receipt of the interstate exchange authorization from the home board. |
| Licensing authority | North Carolina State Board of Certified Public Accountant Examiners | South Dakota Board of Accountancy (Department of Labor and Regulation) |
The destination column is what you must satisfy — South Dakota sets the rules for this move.
Step by step
- Confirm South Dakota's current requirements on the South Dakota Board of Accountancy (Department of Labor and Regulation) website (linked below) — rules change.
- Submit the endorsement application to the South Dakota Board of Accountancy (Department of Labor and Regulation) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA certificate/license in good standing from another US jurisdiction.
- Have your home-state board complete and forward the Authorization for Interstate Exchange of Examination and Licensure Information.
- Complete the professional ethics exam (AICPA professional ethics course) if not already completed.
- Disclose and document any felony conviction or prior licensure/disciplinary action (moral-character review).
- Pay the fees ($100 (reciprocal certificate fee $100 (add a $100 late fee if applying after establishing a principal place of business in South Dakota))) and allow The Board does not publish a processing time; issuance depends on receipt of the interstate exchange authorization from the home board..
Official links
Related guides
Frequently asked questions
Does South Dakota accept a North Carolina CPA license?
Yes — South Dakota recognizes CPA licenses from all states, including North Carolina. Apply to the South Dakota Board of Accountancy (Department of Labor and Regulation) for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from North Carolina to South Dakota?
No — the Uniform CPA Exam transfers with your license. The Uniform CPA Examination is not retaken; passage is confirmed through an Authorization for Interstate Exchange of Examination and Licensure Information completed and forwarded by your home board (national lookup at CPAverify.org). South Dakota separately requires completion of a professional ethics exam (the AICPA professional ethics course) for the CPA certificate..
Do I need a South Dakota license, or does mobility cover the move?
If South Dakota becomes your principal place of business, you apply to the South Dakota Board of Accountancy (Department of Labor and Regulation) for a reciprocal license. If you are only serving South Dakota clients from North Carolina, practice privilege usually covers you with no South Dakota license, notice, or fee.
What does the North Carolina-to-South Dakota move cost?
$100 (reciprocal certificate fee $100 (add a $100 late fee if applying after establishing a principal place of business in South Dakota)) (reciprocal certificate fee $100 (add a $100 late fee if applying after establishing a principal place of business in South Dakota)).
Can I keep my North Carolina CPA license after licensing in South Dakota?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the North Carolina 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 2026-07-21.
- SD Board of Accountancy — Application for Reciprocal Certificate (Form BOA 30, rev. 06/2026): $100 fee, interstate exchange authorization, professional ethics exam requirement ↗ (accessed 2026-07-21)
- SD Board of Accountancy — Mobility / substantial equivalency (South Dakota is a substantially-equivalent state) ↗ (accessed 2026-07-21)
- 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 2026-07-21)
- NC State Board of CPA Examiners - Fee Schedule ($100 reciprocal application) ↗ (accessed 2026-07-21)
- 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 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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