21 N.C. Admin. Code 25.0501
Current through Register Vol. 39, No. 11, December 2, 2024
Section 25 .0501 - CONTINUING EDUCATION REQUIREMENTS(a) A licensee shall earn at least two continuing education units ("CEUs") each licensure year. At least 1.0 of those CEUs shall be earned in professional studies.(b) A licensee may carry over up to two surplus CEUs earned in one licensure year to the next licensure year to meet the requirements of Paragraph (a) of this Rule. The licensee shall demonstrate that he or she earned the CEU credits sought to be carried over in the licensee's license renewal application packet submitted for the carry over year in order to receive credit therefore. Surplus CEUs shall only be carried forward from the licensure year in which they were earned to the next subsequent licensure year and not beyond.(c) A licensee may not earn CEUs while interpreting, whether or not the licensee is compensated for his or her services.(d) The Board shall waive the continuing education requirements in this Rule for any individual who is currently licensed by and in good standing with the Board if the individual is serving in the armed forces of the United States and if G.S. 105-249.2 grants the individual an extension of time to file a tax return. The waiver shall be in effect for any period that is disregarded under Section 7508 of the Internal Revenue Code in determining the taxpayer's liability for a federal tax.21 N.C. Admin. Code 25 .0501
Authority G.S. 90D-6; 90D-8; 90D-11; 93B-15;
Eff. March 21, 2005;
Amended Eff. May 1, 2011; August 1, 2007;
Readopted Eff. June 1, 2018;
Temporary Amendment Eff. June 26, 2020;
Temporary Amendment Expired Eff. April 11, 2021;
Amended Eff. July 1, 2021.Authority G.S. 90D-6; 90D-8; 90D-11; 93B-15;
Eff. March 21, 2005;
Amended Eff. May 1, 2011; August 1, 2007.Amended by North Carolina Register Volume 32, Issue 23, June 1, 2018 effective 6/1/2018.Temporary Amended by North Carolina Register Volume 35, Issue 02, July 15, 2020 effective 6/26/2020.Temporary Amendment Expired Eff. 4/11/2021.Amended by North Carolina Register Volume 36, Issue 01, July 1, 2021 effective 7/1/2021.Amended by North Carolina Register Volume 38, Issue 21, May 1, 2024 effective 4/1/2024.