North Carolina SB 321: DOMESTIC VIOLENCE/NO WARRANT-1

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025

SESSION LAW 2025-35
SENATE BILL 321

*S321-v-3*
AN ACT TO MODIFY THE EDUCATIONAL AND EXPERIENCE REQUIREMENTS FOR
CERTIFICATION AS A CERTIFIED PUBLIC ACCOUNTANT.

The General Assembly of North Carolina enacts:

SECTION 1.(a) G.S. 93-12 reads as rewritten:
"§ 93-12. Board of Certified Public Accountant Examiners.
The name of the State Board of Accountancy is hereby changed to State Board of Certified
Public Accountant Examiners and said name State Board of Certified Public Accountant
Examiners is hereby substituted for the name State Board of Accountancy wherever the latter
name appears or is used in Chapter 93 of the General Statutes. Said Board is created as an agency
of the State of North Carolina and shall consist of seven members to be appointed by the
Governor, five persons to be holders of valid and unrevoked certificates as certified public
accountants issued under the provisions of this Chapter and two persons who are not certified
public accountants who shall represent the interest of the public at large. Members of the Board
shall hold office for the term of three years and until their successors are appointed. Appointments
to the Board shall be made under the provisions of this Chapter as and when the terms of the
members of the present State Board of Accountancy expire; provided, that all future
appointments to said Board shall be made for a term of three years expiring on the thirtieth day
of June. All Board members serving on June 30, 1980, shall be eligible to complete their
respective terms. No member appointed to a term on or after July 1, 1980, shall serve more than
two complete consecutive terms. The powers and duties of the Board shall be as follows:
...
(5) To issue certificates of qualification admitting to practice as certified public
accountants, each applicant who, having the qualifications herein specified,
has passed an examination to the satisfaction of the Board, in "accounting,"
"auditing," "business law," and other related subjects.
A person is eligible to take the examination given by the Board, or to
receive a certificate of qualification to practice as a certified public
accountant, if the person is a citizen of the United States, has declared the
intention of becoming a citizen, is a resident alien, or is a citizen of a foreign
jurisdiction which extends to citizens of this State like or similar privileges to
be examined or certified, is 18 years of age or over, and is of good moral
character.
To be eligible to take the examination given by the Board, a person shall
submit evidence satisfactory to the Board that the person holds a bachelors
bachelor's or higher degree from a college or university that is accredited by
one of the regional accrediting associations or from a college or university
determined by the Board to have standards that are substantially equivalent to
a regionally accredited institution. The degree studies shall include a
concentration in accounting as prescribed by the Board or shall be

Page 2 Session Law 2025-35 Senate Bill 321
supplemented with courses that are determined by the Board to be
substantially equivalent to a concentration in accounting.
The Board may, in its discretion, waive the education requirement of any
candidate if the Board is satisfied from the result of a special written
examination given the candidate by the Board to test the candidate's
educational qualifications that the candidate is as well qualified as if the
candidate met the education requirements specified above. The Board may
provide by regulation for the general scope of such examinations and may
obtain such advice and assistance as it deems appropriate to assist it in
preparing, administering and grading such special examinations.
To be eligible to receive a certificate of qualification to practice as a
certified public accountant, a person shall submit evidence satisfactory to the
Board that:
a. The person meets one of the following educational requirements:
1. The person has completed 150 semester hours and received a
bachelors bachelor's or higher degree with a concentration in
accounting and other courses that the Board may require from
a college or university that is accredited by a regional
accrediting association or from a college or university
determined by the Board to have standards that are
substantially equivalent to those of a regionally accredited
institution.
2. The person has received a bachelor's degree with a
concentration in accounting and other courses that the Board
may require from a college or university that is either
accredited by a regional accrediting association or determined
by the Board to have standards substantially equivalent to
those of a regionally accredited institution.
b. The person has the endorsement as to the person's eligibility of three
certified public accountants who currently hold licenses in any state or
territory of the United States or the District of Columbia.
c. The pers