North Dakota CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester hours including a concentration in accounting

Minimum experience requirement
At least 2,000 hours gained within four or fewer calendar years.

The majority experience must consist of providing some service or advice involving the use of accounting, audit, attest, management advisory, financial advisory, tax or consulting skills.

Ethics exam
Completion of Professional Ethics: AICPA's comprehensive course is required.

yearly; July 1 - June 30

120 credit-hours of acceptable continuing education in the immediate preceding three reporting periods, including six credit-hours of professional ethics content.

A minimum of 20 credit-hours each period.

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.

Other requirements
Must be of good moral character.


Ethics, education

Fees, experience, renewals, CPE