# SBA loans to CPA firms in North Carolina **Short answer:** SBA's loan file shows 58 loans to CPA firms in North Carolina since October 2019. 53.4% financed a change of ownership, against 24.4% nationally. Live Oak Banking Company made 31.0% of them, against 11.4% nationally and 8.0% of all loans in North Carolina. Canonical page: https://www.sbaexpress.loans/industries/offices-of-certified-public-accountants/north-carolina/ Data as of: 2026-06-30 These are the 58 SBA 7(a) loans to [CPA firms](https://www.sbaexpress.loans/industries/offices-of-certified-public-accountants/) in [North Carolina](https://www.sbaexpress.loans/north-carolina-small-business-loans/) approved October 2019 to June 2026. Each figure is set against the national figure for the same industry and period. State is where the business is, not where the lender is based. The file lists loans SBA approved, so it shows what lenders have done and not what any lender will do for you. Every state page for this industry uses this same period, so the pages can be compared with each other. ## How North Carolina differs from the U.S. **What this means for you.** If you are buying a business, purchases were a bigger share of these loans here than nationally. ### Change of ownership 53.4% of the loans in North Carolina financed a change of ownership, against 24.4% nationally. Change of ownership, share of loans, Oct 2019 to Jun 2026 - North Carolina: 53.4% - United States: 24.4% ### Lender concentration [Live Oak Banking Company](https://www.sbaexpress.loans/sba-express-lenders/live-oak-banking-company/) made 31.0% of these loans (18 of 58). Nationally it made 11.4% of loans to CPA firms. It made 8.0% of all SBA loans in North Carolina. We compared 8 measures with the national figure for the same period, and these are the 2 that differ clearly. One more difference is in the table. ## North Carolina next to the U.S. **North Carolina compared with all loans to CPA firms in the U.S., October 2019 to June 2026** | Measure | North Carolina | United States | Reading | | --- | --- | --- | --- | | Industry's share of all SBA loans | 0.75% | 0.60% | No clear gap | | Median loan | $350,000 | $270,000 | No clear gap | | Middle half of loans | $150,000 to $566,900 | $100,000 to $600,000 | – | | Startups (the loan opens the business) | Fewer than 5 | 4.4% | n/a | | In business 2 years or less | 10.3% | 15.0% | No clear gap | | In business more than 2 years | 34.5% | 55.2% | Clearly lower | | Change of ownership | 53.4% | 24.4% | Clearly higher | | SBA Express | 19.0% | 33.2% | No clear gap | | Lines of credit | 15.5% | 25.1% | No clear gap | | Median term | 10 years | 10 years | – | | Median spread over Prime at approval | 2.38 points over Prime | 2.25 points over Prime | – | Clearly higher and clearly lower mark a gap large enough to matter and unlikely to be chance for this many loans. Spread over Prime is the rate at approval minus Prime that day, so it is not today's rate. Rows with a dash are shown for reference. ## Who lends in North Carolina The lender below made 18 of the 58 loans approved October 2019 to June 2026, or 31.0%. A lender is listed when it has 5 or more of them, five at most. **Top lenders in North Carolina** | Lender | Loans | Share here | U.S. share | | --- | --- | --- | --- | | [Live Oak Banking Company](https://www.sbaexpress.loans/sba-express-lenders/live-oak-banking-company/) | 18 | 31.0% | 11.4% | Share here is the lender's share of the loans in this state. U.S. share is its share of all loans to this industry nationally. Not in top 5 means it is not one of the five lenders with the most loans to the industry. ## CPA firms in other states Other states where these loans differ clearly from the national pattern, most loans first. **CPA firms by state** | State | Loans since October 2019 | | --- | --- | | [California](https://www.sbaexpress.loans/industries/offices-of-certified-public-accountants/california/) | 287 | | [New York](https://www.sbaexpress.loans/industries/offices-of-certified-public-accountants/new-york/) | 105 | | [Massachusetts](https://www.sbaexpress.loans/industries/offices-of-certified-public-accountants/massachusetts/) | 69 | | [Illinois](https://www.sbaexpress.loans/industries/offices-of-certified-public-accountants/illinois/) | 63 | ## More industries in North Carolina Other industries in North Carolina with a clear difference from the national pattern, most loans first. **Other industries in North Carolina** | Industry | Loans since October 2019 | | --- | --- | | [Sit-down restaurants](https://www.sbaexpress.loans/industries/full-service-restaurants/north-carolina/) | 364 | | [Fast-food, pizza and counter-service restaurants](https://www.sbaexpress.loans/industries/limited-service-restaurants/north-carolina/) | 278 | | [Hotels and motels](https://www.sbaexpress.loans/industries/hotels-motels/north-carolina/) | 251 | | [Home remodeling contractors](https://www.sbaexpress.loans/industries/residential-remodelers/north-carolina/) | 159 | | [Paving, fencing, pool and other specialty contractors](https://www.sbaexpress.loans/industries/all-other-specialty-trade-contractors/north-carolina/) | 128 | | [Child care centers and preschools](https://www.sbaexpress.loans/industries/child-care-services/north-carolina/) | 125 | | [Auto repair shops](https://www.sbaexpress.loans/industries/general-automotive-repair/north-carolina/) | 121 | | [Plumbing and HVAC companies](https://www.sbaexpress.loans/industries/plumbing-heating-air-conditioning-contractors/north-carolina/) | 111 | How to read this Counts come from SBA's 7(a) loan-level data release, as of June 30, 2026. The file lists loans SBA approved. It does not list declined applications, so it cannot show approval odds. We do not publish any figure built on fewer than 5 loans. Industry is the NAICS code recorded on each loan. Location is the borrower's address in the file. Loans are those approved October 1, 2019 to June 30, 2026. SBA's fiscal year runs October 1 to September 30. Each figure is set against the national figure for the same period. A gap is called clear when it is large enough to matter and unlikely to be chance for this many loans. A comparison with no clear gap in the loans is not published. Express counts SBA Express and Export Express loans. Lines of credit are loans SBA's file flags as revolving. [How we build these pages](https://www.sbaexpress.loans/method/). ## Sources - [SBA 7(a) and 504 FOIA loan-level data, as of June 30, 2026](https://data.sba.gov/dataset/7a-504-foia)