To become a CPA in North Dakota, you’ll need to meet the following requirements:
- Education: 120 semester hours with a 6-month completion window to sit; 150 semester hours plus a bachelor’s degree and an accounting concentration for licensure
- Exam: Apply directly to the North Dakota State Board of Accountancy via its online Certemy portal; pass all four sections within a 30-month rolling window from score release date
- Ethics: Pass the AICPA Professional Ethics exam with 90% or better before applying for the certificate
- Experience: 1 calendar year (2,000 hours) within 4 calendar years; all four practice settings accepted; may be completed before or after the exam
- SSN and residency: Neither citizenship nor residency is required; candidates without a Social Security Number must complete a notarised affidavit within the online application
- Licensure and CPE: Licences renew annually by 30 June at $85; 120 CPE hours per rolling 3-year period including 6 hours of ethics; no new licensure pathways have been enacted – 150 hours remains the sole route
North Dakota’s 2025 rule changes took effect 1 January 2026. The most notable change updated the accounting concentration definition to exclude internship credits from counting toward the required accounting hours, and capped internship credits at 3 hours toward the business hour requirement.
Retired status requirements were also updated: candidates now qualify at age 60 or after 20 years of active licensure, whichever comes first.
These changes apply to all applications received on or after 1 January 2026. North Dakota is planning to introduce alternative pathway legislation in 2027; 150 semester hours remains the sole licensure route until then.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions.
North Dakota CPA requirements: quick summary
| CPA requirement | North Dakota |
|---|---|
| Education to sit | 120 semester hours (6-month completion window) |
| Education for licence | 150 semester hours + bachelor’s + accounting concentration |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Ethics exam | AICPA Professional Ethics, 90% required |
| Work experience | 1 year / 2,000 hours, within 4 calendar years |
| Credit window | 30 months from score release date |
| CPE | 120 hours per rolling 3-year period, 6 hours ethics |
| Residency | Not required |
| SSN | Notarised affidavit if no SSN |
| Licence renewal | Annual, 30 June, $85 |
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in North Dakota?
To sit: 120 semester hours from a college or university acceptable to the Board. The Board may permit a candidate to sit if they will complete the full education requirement within 6 months of the application date.
For licensure: 150 semester hours including a bachelor’s degree or higher from an accredited institution, with an accounting concentration meeting the following definition (updated 1 January 2026):
| Concentration component | Requirement |
|---|---|
| Accounting courses | 24 semester hours; principles of accounting excluded; internship credits not counted |
| Business courses | 24 semester hours; principles of accounting excluded; internship credits capped at 3 hours |
| Acceptable accounting subjects | Courses with an accounting, audit, or tax rubric |
| Acceptable business subjects | Business, management, finance, economics, marketing; additional accounting courses also qualify |
One quarter credit equals 2/3 of a semester credit. Unaccredited college credits are acceptable if the credits have been accepted for transfer by an accredited institution.
No alternative pathway exists. 150 semester hours is the single route to a North Dakota CPA certificate until at least 2027, when the North Dakota CPA Society plans to introduce legislation. For a full breakdown of total CPA exam costs, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in North Dakota?
North Dakota is a Payment Coupon state. Candidates apply to the Board through its online Certemy portal; the Board then notifies NASBA, which sends a NASBA Payment Coupon for exam section fees. After paying, candidates receive their Notice to Schedule within 4 business days and can then schedule with Prometric.
| Detail | North Dakota |
|---|---|
| Board application fee (one-time, all sections) | $120.00 |
| NASBA section fee | $268.59 per section |
| Total, 4 sections | $1,194.36 ($120 + $268.59 × 4) |
| Credit window | 30 months from score release date |
| Residency required | No |
| SSN required | No (notarised affidavit required if no SSN) |
| Foreign evaluation | FACS or NIES |
The $120 Board application fee is a one-time fee for the full exam application, regardless of how many sections are applied for. It is not charged again for re-examination. Re-examination applications carry a separate $60 fee.
North Dakota’s exam fee structure differs from CPAES states. There is no per-section Board application fee – just the one-time $120 plus the standard NASBA section fees paid via Payment Coupon.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in North Dakota?
| Detail | North Dakota |
|---|---|
| Duration | 1 calendar year minimum |
| Hours | 2,000 hours |
| Time span | Within 4 or fewer calendar years |
| Content | Majority must involve accounting, attest, management advisory, financial advisory, tax, or consulting skills |
| Settings | Government, industry, academia, or public accounting |
| Timing | May be completed before or after passing the exam |
| Verification | Verified to satisfaction of the Board |
Experience is flexible in both timing and setting. Candidates can begin accumulating experience before sitting for any exam section, and all four settings qualify equally. NASBA’s Experience Verification Service is available for candidates who do not have access to an active US CPA for verification.
Fees
| Fee | Amount |
|---|---|
| Annual licence renewal (April 15 – June 30) | $85.00 |
| Annual licence renewal late (July 1 – July 31) | $185.00 (includes $100 late fee) |
| Exam Grades Transfer | $140.00 |
| Reciprocal Certification | $140.00 |
| Substantial Equivalency | $140.00 |
| Reinstatement | $150.00 |
| Annual firm permit | $10.00 |
Renewal timeline: The renewal window opens April 15 each year. Certificates renewed by June 30 at $85 are considered active for the full July 1 to June 30 period. Certificates not renewed by June 30 incur a $100 late fee ($185 total). Any certificate not renewed by July 31 is involuntarily relinquished and subject to reinstatement requirements.
Inactive status: CPAs who perform no compensated accounting, advisory, consulting, or tax services may apply for inactive status in writing. Inactive certificate holders must pay annual renewal fees, are exempt from CPE, and may use the designation “CPA, inactive.” They may not practise.
Retired status (updated 1 January 2026): CPAs who are either 60 years of age or older, or who have 20 or more years of active licensure, and who are no longer employed, may apply for retired status. Retired CPAs pay no annual renewal fee, are exempt from CPE, and may use the designation “CPA, retired.” They may not practise.
What are the CPA ethics requirements in North Dakota?
North Dakota requires the AICPA Professional Ethics: The AICPA’s Comprehensive Course with a score of 90% or better. Proof of completion must be provided before the certificate is issued. The exam can be purchased directly through the North Dakota CPA Society.
What are the CPA requirements for international candidates in North Dakota?
| Detail | North Dakota |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required | No (notarised affidavit if no SSN) |
| Foreign credential evaluation | FACS or NIES (course-by-course evaluation required) |
| IQEX | Not accepted |
North Dakota does not accept the International Qualification Examination (IQEX). Foreign credential holders from countries with NASBA Mutual Recognition Agreements cannot use IQEX to obtain a North Dakota certificate and must sit the full CPA exam. Foreign-educated candidates must have their credentials evaluated by FACS or NIES with a course-by-course analysis that covers at minimum the accounting concentration coursework.
No citizenship or residency requirement exists at either the exam or licensure stage. Candidates without a Social Security Number must print, notarise, and upload an SSN affidavit within the Certemy application.
For mobility purposes, North Dakota recognises substantial equivalency. An individual whose principal place of business is outside North Dakota and who holds a valid CPA certificate from a substantially equivalent state has practice privileges in North Dakota without obtaining a North Dakota certificate. Contact the NASBA Mobility Tool to verify substantial equivalency.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in North Dakota?
| CPE requirement | Detail |
|---|---|
| Hours per rolling 3-year period | 120 hours |
| Ethics | 6 hours per rolling 3-year period |
| Annual minimum | 20 hours per year |
| Reporting period | July 1 to June 30 annually |
| CPE increment | 1/5 hour (0.2) per 10 minutes of instruction |
| University credit | 15 CPE hours per semester hour; 10 per quarter hour |
| Lecturer credit | Up to 2x the program’s credit allowance; no credit for repetitious presentations |
| New licensees | No CPE required in year of initial certification |
| CPE records | 5 calendar years past the year of participation |
| Non-resident exemption | Exempt if home state requirements are comparable |
| Incomplete CPE | No extensions without Board review; fines up to $1,000 |
| Provisional permit | 60 CPE hours (for CPAs entering public practice) |
North Dakota distinguishes between late CPE and incomplete CPE. CPE attained by June 30 but not reported by June 30 is considered late. CPE not attained by June 30 is incomplete – a more serious matter that may lead to disciplinary action and fines up to $1,000. Extensions are not granted for incomplete CPE without Board review.
Non-resident CPAs whose principal place of business is in another state are exempt from North Dakota’s CPE requirements if their home state requirements are considered comparable by the Board.
FAQs
Yes – North Dakota has not enacted an alternative pathway. 150 semester hours including a bachelor’s degree and a 24+24 accounting concentration is the sole route to the CPA certificate.
The North Dakota CPA Society is planning to work with the state Board to introduce alternative pathway legislation in 2027. Until such legislation is enacted, there is no bachelor’s-plus-experience option. Candidates can however sit for the exam earlier, provided they will complete the full 150-hour requirement within 6 months of their application date.
Most candidates take 4-5 years to complete the 150-semester-hour education requirement, 6-18 months to pass all four exam sections within the 30-month window, and 1 calendar year to accumulate the 2,000 hours of qualifying experience.
Experience may be completed before, during, or after the exam, which gives candidates flexibility to manage the timeline. Add the AICPA ethics exam and North Dakota’s Certemy application processing time, and the realistic total from starting college is 6-7 years for most candidates.
Yes, through substantial equivalency. An individual whose principal place of business is outside North Dakota and who holds a valid CPA certificate from a substantially equivalent state has practice privileges in North Dakota without obtaining a North Dakota certificate.
CPAs moving to North Dakota as their principal place of business must apply for an ND certificate ($140 fee). Note that North Dakota has not yet enacted individual mobility – legislation is expected in 2027. Use the NASBA Mobility Tool to verify whether your home state is substantially equivalent.
North Dakota CPAs serve an economy built around agriculture, energy, and government. Fargo is the state’s dominant professional market, home to regional accounting firms, financial services employers, and a growing technology and healthcare sector anchored by major health systems. Bismarck provides steady state government demand alongside energy sector clients.
The oil and gas activity centred on the Bakken Formation in western North Dakota has historically generated demand for energy accounting expertise, particularly around royalty accounting, tax planning, and financial reporting for extraction operations. For detailed salary benchmarks, see our CPA salary guide.
No to both. No citizenship or residency requirement applies at either the exam or licensure stage. Candidates without a Social Security Number must complete a notarised SSN affidavit within the Certemy application – the SSN affidavit does not require citizenship.
Foreign-educated candidates must have credentials evaluated by FACS or NIES. Note that North Dakota does not accept IQEX, so foreign credential holders from MRA countries must sit the full CPA exam rather than the international qualification examination.
For current requirements and application forms, visit the North Dakota State Board of Accountancy.
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