How to Become a CPA in North Dakota 2024

To meet the North Dakota requirements to sit for the CPA exam, the North Dakota CPA education requirements must be attained first. For North Dakota applicants, you must have a bachelor’s degree or higher and earn a total of 150 semester hours. The 150 semester needs to include 24 semester credits or the equivalent of accounting courses plus 24 credits of other business courses such as Business, Finance, Management, and Marketing. Up to three hours of economics courses may be included in other business courses. One-quarter credit = 2/3 semester credit.

Note: For foreign education requirements, education completed at non-U.S schools should be evaluated for equivalency with U.S standards. You may contact http://facsusa.com/ or http://nasba.org/products/nies for evaluation.

To apply for the CPA examination in North Dakota, you need to apply to the North Dakota State Board of Accountancy at https://www.ndsba.nd.gov/applications. Then you’ll need to complete your application form online, submit your transcripts, and pay the $120 application fee.

Click here to see a breakdown of the North Dakota CPA exam costs.

Once your application has been approved, you can select the CPA section that you want to take, submit your payment coupon from NASBA, and pay the necessary fees; then, you will receive the Notice to Schedule (NTS). You can schedule your actual exam(s) on the Prometric website at https://www.prometric.com/.

The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed. You must pass each section with a score of 75 or higher within 18 months.

To meet the North Dakota CPA experience requirements, candidates are required one year of experience that totals 2,000 hours following the areas of Attestation, Accounting, Consultation, Taxation, Management Advisory, and Financial Advisory. You must be supervised by a licensed CPA.

The candidate must also meet the North Dakota CPA ethics exam requirements by passing the Professional Ethics: The AICPA’s Comprehensive Course For Licensure.

Once you have met all the requirements, and passed the CPA exams and ethics exam, you may apply for your CPA license through the North Dakota State Board of Accountancy.

North Dakota requires that continuing professional education (CPE) must be completed in the three calendar years prior to the year in which the license will be renewed. You must complete no less than 120 hours of acceptable CPE credits including six hours of professional ethics experience. A minimum of 20 credit hours is required in each calendar year and must meet the applicable three-year minimum, including ethics content, two years after the end of the first full continuing education reporting year.

To maintain your North Dakota license, you must renew your license every year. The cycle occurs from July 1 to July 20 annually.