North Dakota CPA CPE Requirements

How to reach the regulator directly.

North Dakota State Board of Accountancy
215 N. 3rd Street
Ste 202C Grand Forks, ND 58203

Tel: (800) 532-5904
Fax: (701) 775-7430

Email: ndsba@nd.gov

The regulator's own published rules and related resources.

North Dakota State Board of Accountancy

The total continuing education hours required.

Public Accountants.

Each CPA and LPA performing accounting, auditing, management or financial advisory, consulting, bookkeeping, or tax services for a client or an employer’s client while holding out to the public as a licensee in this state: 120 credit hours.

Other Accountants.

Updated April 1, 2018: All other accountants who in any way hold out as a CPA or LPA in this state, except those on retired status and those who include the term “inactive” whenever using the CPA or LPA title or abbreviation: 60 credit hours (120 credit hours as of June 30, 2022).

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Updated April 1, 2018: In order to enter public practice either full time or part time in North Dakota, an accountant must meet the continuing education requirements as specified in section 3-03-01-01 and may be required to furnish evidence of familiarity with current procedures and practices in the service areas they intend to practice.

Public Accountants.

Updated April 1, 2018: At the end of each continuing education reporting year, each CPA and LPA performing accounting, auditing, management or financial advisory, consulting, bookkeeping, or tax services for a client or an employer’s client while holding out to the public as a licensee in this state must have completed one hundred twenty credit hours of acceptable continuing education in the immediate preceding three reporting periods (including six credit hours of professional ethics content as of June 30, 2022), and a minimum of twenty credit hours each period.

Other Accountants.

Updated April 1, 2018: All other accountants who in any way hold out as a CPA or LPA in this state, except those on retired status and those who include the term “inactive” whenever using the CPA or LPA title or abbreviation, must have completed sixty credit hours of acceptable continuing education (one hundred twenty credit hours as of June 30, 2022, including six credit hours of professional ethics content) in the immediately preceding three reporting periods and a minimum of sixteen credit hours each period (twenty credit hours each period, starting at July 1, 2021).

Effective date. One hundred twenty credit hours of continuing education for all accountants became effective for the period July, 1, 2019 through June 30, 2022, and the 20 credit hours per year minimum became effective for the reporting year starting July 1, 2021. The ethics content provision became effective for the three year period ending June 30, 2022.

• April 1, 2018: Note from CeriFi CPEdge: CeriFi CPEdge has confirmed with the ND Board that as of now, the new ethics requirement regulations do not include any limitations or specifications on the content of the ethics courses that may be taken by licensees, other than they be approved programs that meet the Board's requirements for CPE programs (refer to "General Characteristics of Accredited Education" below).
• April 1, 2018: Note from CeriFi CPEdge: As noted in the updated rules above, the "Other Accountant' 16/60 requirement will be removed and all licensees will be required to have 120 hours in the 3-year period ending June 30, 2022, and all 3-year periods going forward. Also, all licensees must have 6 hours of professional ethics in the 3-year period ending June 30, 2022 and all 3-year periods going forward. Below is a grid of how each year is to be determined:

How the reporting cycle is structured.

Triennial.

The period is rolling, i.e., licensees must always have completed 120 hours over the prior three years.

When a reporting cycle begins.

July 1.

How completed credits are reported to the regulator.

Annual CPE Reporting Form.

Formal evidence of course registrations and written records of course sponsorships, titles, dates, times, locations, and instructors must be maintained by accountants for all continuing education credits claimed.

All documentations must be maintained for a period of at least five calendar years beyond the year of participation.

What if I'm short of CPE credits when I file? If you are short of the required CPE hours, include a statement of how and when you will make up the shortage.

The renewal or reporting deadline.

Effective January 1, 2020: July 31.

Prior to January 1, 2020: June 30.

Effective January 1, 2020: You have until July 31 to renew your license without a late fee however all CPE must be complete between July 1 and June 30. The Board will no longer be providing extensions to complete CPE, so please plan ahead.

Prior to January 1, 2020: Credit Hours or days required. Continuing education reports are due from all CPAs and LPAs, except those on retired status, by June thirtieth of each year and any credit hours submitted must be for the previous twelve months, July first through June thirtieth.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Compliance monitors.

Updated April 1, 2018: Continuing education reporting forms filed by individuals must be examined annually by the state board of accountancy or an appointed agent thereof, to confirm eligibility of credit hours claimed. Individuals claiming ineligible credit hours will be notified, and the credit hours will be disqualified. Flagrant violations of reporting standards, and situations where bad faith in compliance appears likely, will be reviewed for possible action as noncompliance.

Updated April 1, 2018: The Board may look to other organizations or individuals for assistance in interpreting the acceptability of, and credit to be allowed for, individuals continuing education courses.

Reduced or prorated requirements for a first renewal.

Updated April 1, 2018: In order to enter public practice either full time or part time in North Dakota, an accountant must meet the continuing education requirements as specified in section 3-03-01-01 and may be required to furnish evidence of familiarity with current procedures and practices in the service areas they intend to practice.

Updated April 1, 2018: 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.

• March 29, 2018: Note from CeriFi CPEdge: For new licensees, the 6 credits of ethics will first be due on June 30, 2022 if the new license is issued before July 1, 2019.

Rules for professionals licensed elsewhere.

Non-resident accountants are exempt from the ND CPE requirements, if they verify that they meet the CPE requirements of their residence state, provided they are considered comparable to ND. Nonresident accountants practicing public accounting in ND must meet the public practice CPE requirements of their residence jurisdiction. CPE details need not be reported on the annual reporting form, simply insert state initials on the form, sign, and return. If you are a non-resident, and hold out in ND, but do not perform any of the services listed next to the second check box (front of form), you may be exempt from ND CPE requirements, if you meet the non-public CPE requirements of your residence state (if comparable to ND). Call the Board to see if you are exempt.

Who may be excused from all or part of this requirement.

The board will consider exceptions to the continuing education requirements for reasons including military service, foreign residency, retirement, and circumstances beyond the accountant's reasonable control.

The continuing education requirements promulgated by the board will apply to all CPAs and LPAs except those on retired status.

Temporary practice.

Updated April 1, 2018: The board may allow the temporary practice of public accounting and use of the CPA or LPA credential, if the CPA or LPA has acquired at least sixty credit hours of approved continuing education within the preceding three years and agrees in writing to complete, within one year, the remaining continuing education credit hours necessary to total one hundred twenty credit hours. If the remaining continuing education credit hours are not completed within the one-year, the CPA or LPA must immediately cease practicing public accounting and using the CPA or LPA credential.

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Reporting Date:

Effective January 1, 2020: July 31.

Effective January 1, 2020: You have until July 31 to renew your license without a late fee however all CPE must be complete between July 1 and June 30. The Board will no longer be providing extensions to complete CPE, so please plan ahead.

Effective April 1, 2018:

The ND Board updated it rules:

• Eliminate the 3-year, 60-hour requirement for 'other' licensees and for the period ending June 30, 2022 and all periods thereafter, now require that all licensees earn 120 credits with 20 credits to be earned as an annual minimum in each reporting year.
• Introduce an ethics requirement. The 6-credit ethics requirement will first be due on June 30, 2022, and licensees will be required to have earned 6 credits of ethics in the July 1, 2019 - June 30, 2022, 3-year period. Going forward after June 30, 2022, all licensees will be required to obtain 6 credits of ethics in a 3-year rolling period.
• The ND Board now accepts all CPE activities in 10-minute increments with no minimum.
• Refer to the sections above which are preceded by April 1, 2018 for more details. Underlined words indicate April 1, 2018 insertions.

Effective December 31, 2003:

• CPE may be earned in 1/2 hour increments for programs that are at least one hour in length.
• There will no longer be limitations on the number of credits than can be earned through self-study, college classes, and teaching.
• The CPE reporting period will be changed to June 30. One form for CPE will be used if possible. The transition (June 2004) will use an 18 month period, with apportioned minimums.
  • In order to transition from the calendar year reporting period in use prior to 2003, the continuing education period ending June 30, 2004 will consist of the period of January 1, 2003 through June 30, 2004, and accountants will be expected to have completed their normal annual minimum requirement during that period. Credit hours earned in calendar year 2002 will be assigned to the July 1, 2002 - June 30, 2003 period. Credit hours earned in calendar year 2001 will be assigned to the period July 1, 2001 - June 30, 2002 period. Accountants will also be expected to have completed their normal three year total requirement by June 30, 2004.
• A late filing fee of fifty dollars (increased from $20) will be imposed on any CPA or LPA whose continuing education reports are not received by the date indicated on the reporting form.