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 requirements and is current as of August 2021. Always consult with North Dakota's Board of Accountancy for the most current information.

North Dakota CPA requirements - Exam

Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain North Dakota CPA requirements for examination, including:

  • Must present themselves to be of good moral character.
  • Minimum education requirements, as detailed below.

Minimum education requirement

All CPA Exam candidates in North Dakota must have a bachelor’s degree or higher from a regionally accredited college or university with a concentration or major in accounting. In order to meet the North Dakota CPA requirements for examination, candidates are required to complete 150 semester hours or 225 quarter hours in various course subjects. 

North Dakota CPA license requirements

In order to earn a certified public accountant license in North Dakota, applicants must meet the following requirements. 

Minimum experience requirement

  • Candidates must complete at least 2,000 hours 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.

Ethics exam

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

North Dakota CPA requirements - Renewal 

North Dakota CPAs must renew their licenses every year. The cycle occurs July 1 - June 20 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 in 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.

Sources:

Ethics, education

Fees, experience, renewals, CPE

Now Leaving Becker.com

You are leaving the Becker.com website. Once you click “continue,” you will be brought to a third-party website. Please be aware, the privacy policy may differ on the third-party website. Adtalem Global Education is not responsible for the security, contents and accuracy of any information provided on the third-party website. Note that the website may still be a third-party website even the format is similar to the Becker.com website.

Continue