State Board of Certified Public Accountant Examiners
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.
P: (919) 733-4222
F: (919) 733-4209
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
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 Corporations 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.
- Upon receipt of this information, the Board staff will complete an additional form
that certifies to the Secretary of State that the corporation 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
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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