Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
North Dakota State Board of Accountancy licenses CPAs in North Dakota. Its rules and forms are the authority for everything on this page.
North Dakota CPAs and LPAs holding out in the state complete 120 CPE hours over the three preceding reporting years, with at least 20 hours each year and 6 hours of professional ethics (N.D. Admin. Code 3-03-01-01).
Sources: ndlegis.gov/information/acdata/pdf/3-03-01.pdf, ndsba.nd.gov/licensees/cpa-renewal-faq, ndsba.nd.gov/news/rule-changes-effective-april-1-2024, nasbaregistry.org/cpe-requirements/north-dakota
North Dakota CPA certificates renew each year (N.D.C.C. 43-02.2-04(11)), with renewals and CPE due June 30.
Sources: ndsba.nd.gov/licensees/cpa-renewal-faq, ndsba.nd.gov/news/rule-changes-effective-april-1-2024, ndlegis.gov/cencode/t43c02-2.pdf
North Dakota requires 150 semester hours and one year of experience for the certificate and lets candidates sit for the exam with 120 semester hours. North Dakota has not enacted a 120-hour licensure pathway.
Sources: ndsba.nd.gov/requirements-become-cpa, ndlegis.gov/cencode/t43c02-2.pdf, ndsba.nd.gov/news/rule-changes-effective-april-1-2024
North Dakota CPAs and LPAs holding out in the state complete 120 CPE hours over the three preceding reporting years, with at least 20 hours each year and 6 hours of professional ethics (N.D. Admin. Code 3-03-01-01). Six ethics credit-hours over a rolling three-year period, reported since the year ending June 30, 2022. CPE cannot be carried over. Retired and inactive licensees have no CPE requirement. Nonresidents are exempt if they meet their home jurisdiction's CPE rules and the Board considers those substantially equivalent. The Board considers exceptions for military service, retirement and circumstances beyond the licensee's control (3-03-01-04).
The reporting year runs July 1 to June 30, and reports are due before July 1. Credit is measured in one-fifth-hour increments, one-fifth per full 10 minutes of instruction (3-03-01-02). New licensees meet the annual minimum after the first full reporting year and the three-year minimum two years later. Records are kept at least five calendar years after the participation year.
North Dakota CPA certificates renew each year (N.D.C.C. 43-02.2-04(11)), with renewals and CPE due June 30. Annual, July 1 to June 30. June 30. A $100 late fee applies from July 1, and a license not renewed by July 31 is involuntarily relinquished and must be reinstated. Renewal is $85 from April 15 to June 30 and $185 from July 1 to July 31, which includes a $100 late fee.
An individual whose principal place of business is outside North Dakota and who holds a CPA license from a state NASBA has verified as substantially equivalent, or who is individually verified by NASBA, practices under the practice privilege with no notice, fee or other submission (N.D.C.C. 43-02.2-04.1). An individual who establishes a principal place of business in North Dakota must obtain a North Dakota certificate (43-02.2-04(3)(d)).
At least 150 semester hours including a baccalaureate or higher degree with an accounting concentration: 24 semester credits of accounting and 24 of other business (N.D.C.C. 43-02.2-04(5)). Candidates can sit for the exam with 120 semester hours under Board rule (43-02.2-04(6)).
One year of experience, at least 2,000 hours gained within four or fewer calendar years, using accounting, attest, management advisory, financial advisory, tax or consulting skills, gained in government, industry, academia or public accounting (N.D.C.C. 43-02.2-04(14)).
Exam passers provide proof of completing the AICPA's Professional Ethics: Comprehensive Course before the certificate is issued. Since April 1, 2024, exam credit expires 30 months after the score release date instead of 18 months.
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