SB 321 North Carolina Senate · 2025-2026 Session

Accounting Workforce Development Act.

SB 321 modifies North Carolina's certification requirements for Certified Public Accountants (CPAs). It updates educational standards to require 150 semester hours with an accounting concentration from a regionally accredited institution, and adjusts experience requirements to one year of supervised accounting work (for those with standard degrees) or two years (for those with alternative degree paths). The bill also changes the State Board of Accountancy's name to the State Board of Certified Public Accountant Examiners. These changes directly affect individuals seeking CPA certification in North Carolina, including those with non-traditional educational backgrounds or teaching experience.

Bill status signed all 5 stages cleared

Introduction

Mar 2025

Committee Review

Jun 2025

Senate Passage

Apr 2025

House Passage

Jun 2025

Signed into Law

Jul 2025

Introduced Mar 18, 2025 Signed Jul 1, 2025

Maddy AI version diff · 3 comparisons

What changed between versions

Ratified → SL 2025-35 · 3 edits

MINOR

The bill was formally ratified and assigned Session Law number 2025-35, transitioning from a draft Senate Bill to enacted legislation. The version number was updated from v-2 to v-3, indicating a revision in the legislative process. These changes reflect the completion of the legislative process and the bill's adoption into state law.

Scope change

The bill's scope and applicability remain unchanged; only the formal status and versioning were updated.

TECHNICAL

Version number updated from S321-v-2 to S321-v-3 to reflect the bill's progression through the legislative process.

Added official designation 'Session Law 2025-35' to indicate the bill has been ratified and enacted.

Removed the 'Ratified Bill' label as it is no longer needed once the bill becomes Session Law.

Floor votes · Senate Apr 3, 2025 · House Jun 24, 2025

How they voted

46–0

Passed · 4 other

Total votes 50

Apr 3, 2025

D Democratic20

17 Yea 3

85% Yea

R Republican30

29 Yea 1

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Jul 1, 2025

Signed into law

Signed by Gov. 7/1/2025

executive

Jun 24, 2025

Lower · Passed

Passed 3rd Reading

lower

Jun 24, 2025

Lower · Passed

Reptd Fav

lower

Jun 19, 2025

Committee

Re-ref Com On Rules, Calendar, and Operations of the House

lower

Jun 4, 2025

Committee

Re-ref to the Com on Regulatory Reform, if favorable, Rules, Calendar, and Operations of the House

lower

Apr 8, 2025

Committee

Ref To Com On Rules, Calendar, and Operations of the House

lower

Apr 3, 2025

Upper · Passed

Passed 3rd Reading

upper

Apr 2, 2025

Upper · Passed

Reptd Fav

upper

Apr 1, 2025

Committee

Re-ref Com On Rules and Operations of the Senate

upper

Apr 1, 2025

Upper · Passed

Reptd Fav

upper

Mar 26, 2025

Committee

Re-ref to Judiciary. If fav, re-ref to Rules and Operations of the Senate

upper

Mar 24, 2025

Committee

Re-ref to Education/Higher Education. If fav, re-ref to Rules and Operations of the Senate

upper

Mar 19, 2025

Committee

Ref To Com On Rules and Operations of the Senate

upper

Mar 18, 2025

Introduced

Filed

upper

2 primary · 2 co-sponsors