North Carolina Sen. Lazzara’s CPA certification requirements bill passes House and Senate

Passed bill sponsored by State Sen. Michael A. Lazzara aims to update CPA certification standards, including educational, experience, and citizenship criteria, and renames the State Board of Accountancy, according to the North Carolina State Senate.

In the House, 49 Democrats and 60 Republicans voted in favor of the bill.

Meanwhile, in the Senate, 17 Democrats and 28 Republicans voted in favor of the bill.

Lazzara filed the bill in the North Carolina Senate on March 18 during the 2025 regular session.

The legislation, known as SB 321, was passed on June 24 during the 2025 regular session.

According to the North Carolina General Assembly site, the bill’s official text was formally listed with the short title: “Accounting Workforce Development Act.”

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill modifies the educational and experience requirements for certification as a certified public accountant (CPA) in North Carolina. It renames the State Board of Accountancy to the State Board of Certified Public Accountant Examiners and mandates updates in membership qualifications. To be eligible for CPA examination or certification, applicants must demonstrate they are U.S. citizens or residents, at least 18 years old, and of good moral character, holding a bachelor’s degree with a focus in accounting from an accredited institution. The bill outlines specific coursework and experience requirements, including one year of supervised accounting experience for those with a 150-semester hour degree and two years of experience for those qualified through other educational criteria. The Board may adopt rules to implement these provisions, effective Jan. 1, 2026.

The bill was sponsored by Sen. Danny Earl Britt, Jr. (Republican-24th District), Sen. Michael A. Lazzara (Republican-6th District), and Sen. Brad Overcash (Republican-43rd District).

Bills in North Carolina follow a multi-step process before becoming law. A lawmaker starts by filing a bill, which is assigned to a committee for review. The bill must be read three times in each chamber. If one chamber changes the bill after the other passes it, both must agree on the final version. Once both chambers approve the same bill, it goes to the governor, who has 10 days (or 30 if the legislature is not in session) to sign, veto, or let it become law without a signature.

You can read more about the bills and other measures here.

Lazzara, a Republican, was elected to the North Carolina State Senate in 2021 to represent the state’s 6th Senate district, replacing previous state senator Harry Brown.

Under North Carolina law, bills must receive three readings in each chamber. According to the UNC School of Government, once a bill “passes its constitutionally required second reading and moves to its constitutionally required third reading,” additional debate can occur, but the final stage is often treated as a formality. Unless a legislator requests a roll-call, the third reading may be approved by voice vote or unanimous consent without a separate recorded tally.