North Dakota CPA requirements
Wondering how to become a CPA in North Dakota? Your first step should always be to check the North Dakota CPA requirements, because the North Dakota Board of Accountancy will ultimately license you. This page serves as a resource for North Dakota CPA and CPE requirements.
North Dakota CPA Exam Requirements
Getting a CPA in each state mandates different requirements for taking the CPA Exam. North Dakota CPA Exam requirements are:
- Be of good moral character
- Complete a bachelor's degree or higher with an accounting concentration, including a total 120 semester hours that much include:
- 24 semester credits or equivalent of accounting courses, plus 24 credits of other business courses.
- Up to 3 credits of economics credits may be included in the other business courses.
- The accounting portion may include classes with an accounting, audit, or tax rubric.
- The other-business portion may include classes with a rubric of business, management, finance or marketing.
- Additional accounting classes also qualify, and up to 3 Economics credits.
North Dakota CPA License Requirements
To earn a CPA license in North Dakota, applicants must meet the following requirements.
Minimum Education Requirement
- 150 total semester hours (30 in addition to the 120 required to sit for the CPA Exam)
Minimum Experience Requirement
- Candidates must complete at least 2,000 hours (1 year of full-time work) gained within four or fewer calendar years.
- The majority of experience must consist of providing some service or advice involving:
- Accounting
- Audit
- Attestation
- Management advisory
- Financial advisory
- Tax
- Consulting skills.
- This experience is acceptable it was gained through employment in government, industry,academia, or public accounting.
Ethics Exam
Completion of Professional Ethics: AICPA's comprehensive course is required.
North Dakota CPA Renewals
North Dakota CPAs must renew their licenses every year. The cycle occurs July 1 - June 30 annually.
North Dakota CPE Requirements
Continuing professional education (CPE) must be completed in the three calendar years prior to the year in which the license is to be renewed. All CPAs must complete no less than 120 hours of acceptable CPE credits, including six credit-hours of professional ethics content.
- A minimum of 20 credit-hours is required each calendar year.
- At the end of the first full continuing education reporting year, following receipt of an initial original certificate, an accountant must meet the applicable per year minimum, and must meet the applicable three-year minimum, including ethics content, two years thereafter.
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