North Carolina Gov. Josh Stein signed into law a bill that adds an additional pathway to CPA licensure, effective Jan. 1, 2026.
Senate Bill 321, the Accounting Workforce Development Act, was backed by the North Carolina Association of CPAs. It allows CPA candidates to qualify for a license with a bachelor’s degree in accounting, two years of supervised experience and passing the CPA exam.
“This bill strengthens our state’s accounting talent pipeline by rewarding experience and opening an additional pathway to licensure,” Stein said during the signing ceremony. “For more than two decades, candidates for CPA licensure had to earn a bachelor’s degree plus another 30 credit hours — essentially an extra year of college — as well as complete one year of professional experience and pass the rigorous CPA Exam. For many students, the added cost and time of the education component created a barrier that deterred them from pursuing licensure.”
The bill was sponsored by Sens. Danny Britt (R-Robeson), Brad Overcash (R-Gaston), and Michael Lazzara (R-Onslow). It received bipartisan support and passed unanimously in both chambers of the General Assembly.
“Senate Bill 321 represents thoughtful, forward-looking reform that addresses one of the most pressing challenges facing our profession: the shrinking CPA pipeline,” NCACPA board chair Kelly Puryear said in statement. “This reform maintains our profession’s high standards while making the path more accessible, affordable and practical. It opens doors for capable, motivated students and strengthens the pipeline of talent needed to serve our businesses, communities and economy.”
North Carolina is among more than 30 other states that have passed or are considering similar legislation. Most recently, Pennsylvania passed a similar bill on Friday and awaits its governor’s signature.
“We are proud to have worked collaboratively with state leaders to ensure North Carolina’s families and businesses continue to have access to the financial expertise they need now and in the future,” NCACPA CEO Mark Soticheck said in a statement.
