Advocacy has been a part of the AICPA®, the North Carolina Association of CPAs (NCACPA), and other state societies for decades, and current disruptions create many opportunities to promote the profession. Changes within local and federal government have created a pressing need for advocacy efforts in North Carolina and across the United States.
Mark Soticheck, CPA, CGMA, CEO of the NCACPA, has a strong advocacy focus for CPAs in North Carolina, as well as members across the U.S., and he shared insights at the AICPA’s Government Performance and Accountability Committee (GPAC) meeting in May 2025.
Top-of-mind concerns include NC legislation — Senate Bill (SB) 321, SB 451, House Bill (HB) 763, and the Hurricane Helene tax relief extension. North Carolina Gov. Josh Stein signed SB 321 and HB 763 into law in early July.
NC Accounting Workforce Development Act (Senate Bill 321/SL 2025-35)
There are two current pathways to becoming a CPA, both requiring 150 hours of college credit, one year of professional experience, and passing the CPA Exam:
Bachelor’s degree with a concentration in accounting and additional credits
Master’s degree with a concentration in accounting
NC Senate Bill 321 adjusts the requirements for licensure by removing the master’s degree and additional credit options and increasing relevant professional experience to a minimum of two years.
The new law seeks to make CPA licensure more affordable and accessible by reducing academic requirements while maintaining rigor through on-the-job expertise.
Senate Bill 321 has an effective date of Jan. 1, 2026.
Occupational/Professional Licensing Relief (Senate Bill 451)
This proposed bill seeks to reduce continuing professional education (CPE) requirements for certain occupational and professional licensing boards, the accounting profession included. Specifically, Senate Bill 451 mandates a 50% reduction in CPE requirements for maintaining CPA licensure in North Carolina.
This legislation is viewed as an initial effort at reducing or eliminating occupational and professional licensing agencies in North Carolina, similar to proposed legislation to eliminate occupational licensing boards in Florida and other jurisdictions.
Neighbor State License Recognition Act (House Bill 763/SL 2025-761)
Passed on July 3,HB 763 requires North Carolina’s state board to issue licenses to CPA candidates from surrounding states who meet certain criteria. Such a change in legislation would add complexity and may increase confusion to North Carolina’s practice privilege: automatic inbound mobility, which was approved in 2009.
North Carolina is not alone. Other state legislatures are proposing reductions in professionalism legislation.
HB 763 becomes effective Oct. 1, 2025.
Hurricane Helene tax relief extension
Lastly, very specific to North Carolina is the Hurricane Helene tax relief extension the IRS provided.
According to the IRS, Hurricane Helene tax relief postpones federal tax filing and payment deadlines from May 1 to Sept. 25, 2025. The North Carolina Department of Revenue has also provided state penalty relief, but the NC General Assembly must approve state interest relief.
About NCACPA’s advocacy
The North Carolina Association of CPAs’ advocacy work is shaped by the organization’s Guiding Principles for Public Policy, which includes:
Protecting and advancing the CPA licensure, services, and profession
Championing technical and ethical standards
Promoting sound fiscal public policy
Supporting a sustainable business climate and initiatives to improve financial literacy
These principles are at the forefront of NCACPA’s work as the profession faces challenges, including changes to the pathways to CPA licensure; the evolution of the workforce; and, in the state of North Carolina, the effects of Hurricane Helene on taxes.
Soticheck and the NCACPA, along with other state societies, work together with the AICPA to advocate for the profession as a whole.
About the AICPA’s Government Performance and Accountability Committee
Comprising 12 volunteer committee members, and in collaboration with staff at the Association of International Certified Professional Accountants®, the Government Performance and Accountability Committee advises government officials, regulators, and stakeholders, advocating issues that matter to the accounting and finance profession. If you’d like to learn more about GPAC, please email Lori Sexton.
About the experts
Mark Soticheck II, CPA, CGMA, is CEO of the North Carolina Association of CPAs. Advocacy initiatives at the North Carolina Association of CPAs are centered around:
Administrative changes at all levels of government
2025 tax legislation, specific to North Carolina and hurricane relief
Business outlooks, including interest rates, tariffs, and the economic outlook
Current issues that CPA professionals plan and manage
Katie Gleason, CPA, CGMA, is a Performance Audit Director with the North Carolina Office of the State Auditor, where she oversees the audit of the State of North Carolina's financial statements and the Single Audit for the State of North Carolina, among other responsibilities.
Lori A. Sexton, CPA, CGMA, is an Associate Technical Director, Management Accounting, at the Association of International Certified Professional Accountants. She serves as an advocate for the public sector and liaison to GPAC. Lori offers knowledge and insights from a breadth of experience in audit, attest, tax, and consulting services.