North Carolina CPA CPE Carryover: Can Extra Hours Roll Forward?
See how we verify every figure on this site.
Yes, up to 1,000 minutes. North Carolina counts CPE in minutes. If you complete more than the required minutes in a calendar year, up to 1,000 extra minutes carry forward and count as earned in the following year. Ethics minutes can't be carried forward to meet the ethics requirement. The statute lets the Board permit more (G.S. 93-12(8b)), but the Board's rule sets the 1,000-minute, one-year limit.
What the rule says
(g) When a CPA has completed more than the required number of minutes of CPE in any one calendar year, up to 1,000 minutes shall be carried forward and treated as minutes earned in the following year. Ethics CPE minutes may not be included in any carry forward minutes to meet the requirement of Paragraph (e) of this Rule.
How many CPE hours does North Carolina require? →
Missed North Carolina's renewal deadline? What happens next →