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NC S321

Bill

Official Source

Status

Passed

7/1/2025

Primary Sponsor

Danny Britt

Click for details

Origin

Senate

2025-2026 Session

AI Summary

  • Creates a new pathway to CPA certification for candidates with a bachelor's degree in accounting without requiring 150 semester hours, provided they complete two years of supervised experience instead of one year
  • Maintains the existing 150 semester hour requirement as an option, with only one year of supervised experience required for that pathway
  • Requires all CPA candidates to have endorsements from three currently licensed certified public accountants
  • Authorizes the State Board of Certified Public Accountant Examiners to adopt rules implementing these changes
  • Becomes effective January 1, 2026

Legislative Description

Accounting Workforce Development Act

Boards

Last Action

Ch. SL 2025-35

7/1/2025

Committee Referrals

Rules, Calendar, and Operations of the House6/19/2025
Regulatory Reform6/4/2025
Rules, Calendar, and Operations of the House4/8/2025
Rules and Operations of the Senate4/1/2025
Judiciary3/26/2025
Education/Higher Education3/24/2025
Rules and Operations of the Senate3/19/2025

Full Bill Text

No bill text available