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 May 2022. Always consult with North Dakota State 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 specific eligibility requirements for examination, including:

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

Minimum education requirement

The required education is "... at least 150 semester hours of college education including a baccalaureate or higher degree or its equivalent conferred by a college or university acceptable to the board, the total educational program to include an accounting concentration or equivalent as determined by board rule to be appropriate." An acceptable college is one that is accredited by one of the regional accrediting associations listed at https://www.chea.org/  . Unaccredited college credits are acceptable if accepted for transfer credit by an accredited school.

"Accounting concentrations means: 24 semester credits or equivalent of accounting courses, plus 24 credits of other business courses. Principles of accounting or equivalent courses do not count toward the required accounting or 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

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 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 requirements - Renewal 

North Dakota CPAs must renew their licenses every year. The cycle occurs July 1 - June 3 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

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