North Carolina CPA License Late Renewal: Late Fee and Grace Period
If you missed your North Carolina renewal deadline
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No fixed grace period. If you haven't renewed by July 1, the Board mails a demand letter, and your renewal must be postmarked no later than 30 days after the date that letter was mailed.
- Late fee: None for an individual license. Neither the rule nor the Board's fee schedule lists a late renewal fee for individuals. The individual renewal fee is $60.
- Practicing during the window: The rule doesn't say whether you may practice during the demand-letter window.
- After the window: If you don't renew within 30 days after the demand letter is mailed, the certificate is forfeited automatically and you are no longer a CPA. Getting it back means applying for reissuance; the Board's fee schedule lists $100 for that, plus applicable penalties.
What the rule says
(c) Upon failure of a CPA to comply with any applicable part of Paragraph (b) of this Rule by July 1, the Board shall send notice of such failure in the form of a demand letter to the CPA at the most recent mailing address the Board has on file. Completed renewal application packages shall be postmarked with proper postage not later than 30 days after the mailing date of the demand letter ... Subsequent failure of the CPA to comply with any applicable part of Paragraph (b) of this Rule within 30 days after such notice is mailed by the Board automatically results in forfeiture of the CPA's certificate, as required by G.S. 93-12(15). (d) Upon forfeiture of a certificate, the certificate holder is no longer a CPA
Individual NC CPA License Renewal $60.00 ... Application for Reissuance of Forfeited or Revoked NC CPA License $100.00 (plus applicable penalties)
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