North Dakota CPA Exam Requirements


Education Requirements

150 Semester Hours Required to Sit for the Exam? Yes
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • Accounting concentration with minimum of 24 hours in accounting and
  • 24 hours in general business subjects
  • May sit prior to completion of education requirements if requirements will be satisfied within 6 months of exam application date


Baccalaureate with 150 semester hours.

Residency Requirements

U.S. Citizenship Required: No
Applicant must be a resident, employee, OR have office in the state? No

Age Requirements

Age Minimum: None

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North Dakota CPA Exam Requirements exam fees

Initial Application Fee: $120
Audit: $193.45
Financial: $193.45
Regulation: $173.60
Business: $173.60
Total: $854.10

Special Fees: $60.00 reapplication fee may be required

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North Dakota CPA Exam Requirements state board contacts

North Dakota State Board of Accountancy
2701 S. Columbia Road
Grand Forks, ND 58201-6029

Phone: 800-532-5904
Fax: 701-775-743

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North Dakota CPA Exam Requirements Application Process

  • Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in North Dakota, follow these steps: You will need:

    1. A Bachelor's degree*, or higher, conferred by a college or university acceptable to the State Board, and

    2. 150 hours of college credit, and

    3. 24 hours of accounting, not to include principles, and

    4. 24 hours of other business courses.

    *The State Board can allow a candidate to write the exam if it is satisfied that the candidate will complete the education requirements within six months after the exam application date.

  • Submit your exam application, enroll in Becker
    If you meet the educational requirements, submit an original application for review of educational requirements to the North Dakota State Board of Accountancy using the link provided in the Becker website. The application fee will be $120. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live or online to accommodate the needs of all candidates.
  • Request and forward your transcripts
    Contact any educational institutions attended and request that transcripts be forwarded to the North Dakota State Board of Accountancy for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.
  • Pay your exam fees
    After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a payment coupon for exam fees of $734.10 which must be paid in advance. Once fees are paid, you will receive a Notice to Schedule (NTS) which is good for twelve months; however, since every third month is non-testing, the NTS covers eight testing months.
  • Schedule your exam
    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at You can take the exam at a site in Bismarck, Fargo, or any other Prometric location that is convenient to you.