Auditing, Business, and Finance (ABF) Professionals Conversion

As part of the 2021 Appropriations Act, the North Carolina General Assembly expanded the exemptions under the North Carolina Human Resources Act (“EHRA non-faculty” or “EHRA”) to include University Audit, Business, and Finance professional positions (ABF). This change in the law means that these positions will become EHRA non-faculty positions under the University’s human resources policies rather than be subject to the NC Human Resources Act (“SHRA”).

Employees in SHRA Auditing, Business, and Finance (ABF) Professional job classifications, who are exempt from the Federal Fair Labor Standards Act (FLSA) and whose positions reflect one-third or greater professional accounting duties are being offered the opportunity to change employment status from SHRA to EHRA. FLSA non-exempt employees (those paid hourly and subject to overtime) are not eligible for this change. EHRA Auditing, Business, and Finance Professional job classifications are part of the EHRA Non-Faculty Instructional, Research and Information Technology (IRIT) category and will be subject to all University policies and procedures applicable to this category of employees.

Key Points

Employees who are eligible will have the option to convert to EHRA status or remain SHRA for as long as they remain in their current position. Important points regarding this conversion are:

  • No employee will be compelled or required to change status.
  • Employees who elect to remain SHRA but apply for and accept an EHRA position will convert to EHRA.
  • Employees will have only one opportunity to convert to EHRA status: a 90-day election period from Jan. 6, 2023 through April 6, 2023.
  • There is no automatic salary increase entitlement as a result of an employee electing to convert from SHRA to EHRA Non-Faculty status as a consequence of this implementation.

Each eligible employee will be provided information to aid them in the decision-making process, including information about:

  • Key differences between SHRA and EHRA policies.
  • EHRA ABF professional job classification and associated salary range for the employee’s position.
  • EHRA annual salary determined for the employee.
  • Conversion FAQs.
  • Opportunity to attend a virtual information session to answer questions.



SHRA/EHRA Employment Policy Comparison

EHRA ABF Classification Definitions

EHRA ABF Salary Ranges

Retirement Resources

FLSA Information