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State Board of Certified Public Accountant Examiners

Established by Chapter 93 of the North Carolina General Statutes (NCGS), the North Carolina State Board of Certified Public Accountant Examiners ("the Board") is an occupational licensing board that grants certificates of qualification as certified public accountants (CPAs) to those individuals who meet the legal requirements.


Cammie Emery [email protected]
Licensing Assistant
P: (919) 733-4222
F: (919) 733-4209

Procedures, Laws and Guidelines

Below is a summary of the procedures, laws and guidelines to obtain a professional business entity license through the State Board of Certified Public Accountant Examiners (SBCPAE).

Bookmark the link to the SBCPAE for your future reference.

Procedure to Create a Professional Business Entity

  • Download and complete the appropriate business entity creation document from the Forms link on the Business Registration Division website.
  • Download and complete the appropriate application and instructions from the “Forms” link on the SBCPAE’s main webpage, then under Firms.
  • Submit the application, a copy of the Articles of Incorporation or Organization and two payments of fees to the Board.
  • Upon receipt of this information, the Board staff will complete an additional form that certifies to the Secretary of State that the entity name complies with the Board’s rules and that the proposed shareholders are properly licensed. The Board will instruct the Secretary of State to return a certified copy of the Articles of Incorporation/Organization, after filing, to the Board.

The first in the amount of $50.00 to the State Board of CPA Examiners and the second made payable to the NCSOS in the amount of either $125 for a domestic corporation or LLC or $250 for a foreign corporation or LLC.

Upon receipt of the filed document, a Certificate of Registration and a certified copy of the Articles of Incorporation/Organization will be sent to the firms contact person. This person will also be notified if there are any problems encountered by the Board’s staff or the Secretary of State’s Office.

North Carolina Statutes - Secretary of State

North Carolina Statutes - Certified Public Accountants

North Carolina Administrative Code

Secretary of State

  • 18 NCAC 04 .0318 - Authorization of Foreign Professional Corporations
  • 18 NCAC 04 .0502 - Words Prohibited in Addition to Statutory Prohibitions
  • 18 NCAC 04 .0503 - Deceptively Similar and Distinguishable Names
  • 18 NCAC 04 .0504 - Filing Fictitious or Assumed Name for Foreign Entity

Certified Public Accountant Examiners

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