North Dakota CPA Exam and License Requirements

North Dakota CPA Exam

North Dakota CPA (Certified Public Accountant) License allows an individual to practice public accountancy in the U.S. province of North Dakota. To earn the CPA license in North Dakota, you must meet the state-specific education, exam, and other requirements. 

North Dakota CPA Exam & License Requirements.

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Note that North Dakota is a one-tier state. So, candidates may directly apply for the CPA license after passing the CPA Exam and fulfilling other pre-requisites. The license is the official permit to practice the profession in the state. The North Dakota Board of Accountancy (NDBA) is the license-issuing authority.

Let’s brief the licensing requirements in North Dakota.

Particulars Requirements
Minimum age Not required
U.S. citizenship Not required
Residency Not required
Social security Not required
International administration of CPA Exam program Participant
Good moral character Required
Education requirement for CPA Exam 150 semester hours with
  • 24 semester hours or equivalent quarter hours in accounting courses
  • 24 semester hours in business courses
Time period to meet the education requirement Education requirement must be met at the time of application or within six months of it.
CPA Exam requirement 75 points in each exam section
Education requirement for licensure 150 hours
Experience requirement for licensure 2000 hours within 4 years
Ethics exam AICPA Professional Ethics Exam

Here lies the North Dakota CPA Exam and license requirements in detail. 

Contents

North Dakota CPA Exam Requirements

North Dakota CPA License Requirements

Continuing Professional Education (CPE)

North Dakota Exam Information & Resources

North Dakota CPA Exam Requirements

The Uniform CPA Exam is a computer-based series of tests with four sections. Each section is four-hour long. You must pass all the sections within 18 months. The 18-month period begins from the date you take your first passed CPA exam sectionCPA Exam SectionThe Uniform Certified Public Accountant (CPA) Exam comprises four sections, namely, Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). The unique content, structure, format, and scoring of the CPA exam earn it the title of one of the most challenging professional exams. read more.  

It assesses the required competence and knowledge in newly licensed CPAs to practice public accountancy. Make sure to score at least 75 points on a scale of 0-99 in each section. 

The CPA Exam comprises five testlets with multiple-choice questions (MCQs) and task-based simulations (TBSs) in each section. Only BEC has an additional question type, written communication tasks (WCTs). 

Eligibility Requirements

CPA Exam applicants must earn at least 150 semester hours with an accounting concentration. It includes a bachelor’s degree or higher from a nationally or regionally accredited institution. Accounting concentration implies: 

  • 24 semester credits or equivalent of accounting courses (in accounting, audit, or tax subjects), and
  • 24 semester credits of other business courses (in business, management, finance, or marketing subjects)

Please note that you may include upto three economicsEconomicsEconomics is an area of social science that studies the production, distribution, and consumption of limited resources within a society.read more credits in business courses. However, accounting principles or equivalent courses do not contribute to the overall credit calculation. Extra accounting classes also qualify for credits. 

Candidates with foreign education credentials must obtain a course evaluation through NASBA International Evaluation Services (NIES) or Foreign Academic Credentials Service (FACS). 

You must fulfil the educational requirements either at the time of application or within six months after the exam application date. Furthermore, submit your application through North Dakota (ND) State Board website with the required fees and academic documents. 

Applicable Fees

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Please note that your Notice-to-Schedule (NTS) is valid for only six months. Hence, you must sit for the applied section(s) within the specified period. 

North Dakota CPA License Requirements

Candidates must fulfil the below-mentioned CPA license requirementsCPA License RequirementsA Certified Public Accountant (CPA) is a US State Board-issued license that assures exceptional service standards in the accounting profession. The license can be awarded by any of the 55 US jurisdictions on passing the Uniform CPA Exam and fulfilling the state-specific education and experience requirements.read more.

  • Good moral character
  • Bachelor’s degree with 150 semester hours
  • At least 75 points in each section of the Uniform CPA Exam
  • 2000 hours of work experience (within four years)  
  • AICPA Professional Ethics course with 90% or more score

Furthermore, North Dakota does not have citizenship, residency, social security, or minimum age requirements. 

Education Requirements

You must earn at least a bachelor’s degree with 150 semester hours from an accredited academic institution. It includes 24 hours in accounting and 24 hours in business courses. For more details, see the Eligibility Requirements section. 

Exam Requirements

North Dakota CPA licensure applicants must pass the Uniform CPA Exam within the rolling 18-month testing period. In addition, they should score at least 75 points in each of the four sections. Go through North Dakota CPA Exam Requirements for further details. 

Experience Requirements

Once you pass the CPA ExamCPA ExamA Certified Public Accountant (CPA) is a US state board-issued license to practice the accounting professionread more, ensure to complete one year of relevant full- or part-time work experience. This includes at least 2000 hours earned within four years. Moreover, an actively licensed CPA should verify your experience. 

CPA Qulifying Experience

Ethics Requirements

You must complete the AICPA’s Professional Ethics course and take the exam to qualify for licensure. Ensure to pass the ethics exam with at least 90%.  

Here are the details of the course. 

Particulars Details
Study material Professional Ethics: AICPA’s Comprehensive Course On-Demand (For Licensure)
Purchase from North Dakota Society of CPAs
Course type Self-study course
Course access Online access for 1 year
Course content
  • AICPA, SEC, & GAO Independence Rules
  • AICPA Code of Professional Conduct & Conceptual Framework
  • Need of the Code and its organization
  • Principles of Ethics
How to study
  • Sign-up for the Course
  • Get the required version
  • Go through the study material
  • Attempt the online ethics exam
Pricing (online)
  • For AICPA members – $179
  • For non-members –$225
  • Registration – $109.00 (member/non-member)
Ethics exam Online test conducted at the end of the course
Minimum passing score 90%
 

Continuing Professional Education (CPE) 

North Dakota CPAs must complete 120 CPA CPECPA CPEAs a Certified Public Accountant (CPA), you need to acquire Continuing Professional Education or CPE credits for sustaining your license. This ensures that you are actively involved in improving your know-how of the profession by engaging in learning activities.read more credit hours every three years to sustain their license. Moreover, they are required to earn at least 20 credit hours each year. Let’s look at the details. 

Particulars Details
License renewal date July 31 (annually)
CPE reporting period July 1-June 30 (annually)
CPE requirements 120 credit hours over a rolling three-year period with at least 20 hours annually
Ethics requirement 6 credit hours over a rolling three-year period
Accepted programs
  • Courses offered by National Registry Sponsors
  • Formal learning programs contributing directly to professional competence
Exemption from CPE requirements   Non-resident licensee meeting requirements in their substantially equivalent state of residence (excluding Wisconsin, New York, & Virgin Islands residents)

Credit Calculation

Programs CPE Hours
Instruction Credit hour = 2 times the credit hours available to take up the course
Instruction at university/college Prep & Instruction credit = 2 times the credit hours available for CPAs taking the course
University/college credit 1 Semester Hour = 15 CPE Hours
1 Quarter Hour = 10 CPE Hour
Self-Study CE Credits = Amount granted by the sponsor (for NASBA-recognized sponsors)
CE Credits = Half of the amount granted by the sponsor (for other sponsors)
Partial Credit Group live, group internet-based, blended learning, or self-study Accepted in 0.2 or 0.5 increments
Nano learning Accepted in only 0.2 increments
 

Once all the exam and license requirements mentioned above are fulfilled, you can call yourself a CPA in North Dakota! Try to prep up for the exam as soon as you graduate. Also, ensure to fill your licensure application on time to avoid any last-minute hassle. 

Please note that AICPA, NASBA, and the State Board keeps changing the exam and licensure criteria. Hence, always keep yourself updated with the latest changes in the ND CPA licensing policies.  

North Dakota Exam Information & Resources

1. North Dakota State Board of Accountancy (https://www.ndsba.nd.gov/)

215N 3rd Street, Ste 202C

Grand Forks, North Dakota – 58203

Phone: 701-775-7100

2. NASBA CPAES (https://nasba.org/)

800-CPA-EXAM (800-272-3926)

International: 615-880-4250

cpaexam@nasba.org

3. AICPA (https://www.aicpa.org/)

220 Leigh Farm Road
Durham, NC 27707-8110

Phone: 888-777-7077

Fax: 800-362-5066

4. North Dakota CPA Society (https://ndcpas.org/)

3100 South Columbia Road

Suite 500

Grand Forks, ND 58201

Contact: (701) 775-7111 or (877) 637-2727

E-mail: info@ndcpas.org

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