1. Meet the Education Requirements to Sit for the CPA Exam
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.
2. Apply for the CPA Exam
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.
3. Sign Up for the CPA Exam
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/.
4. Pass the CPA Exams
The CPA Exam is composed of four different sections and you must pass all sections with a score of 75 or higher. After you pass your first section, you then must pass the remaining three sections within 18 months.
5. Meet the Experience Requirements
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.
6. North Dakota Ethics Exam
The candidate must also meet the North Dakota CPA ethics exam requirements by passing the Professional Ethics: The AICPA’s Comprehensive Course For Licensure.
7. Apply for Your CPA License
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.
8. Continuing Professional Education (CPE)
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.
9. Renew your North Dakota License Every Year
To maintain your North Dakota license, you must renew your license every year. The cycle occurs from July 1 to July 20 annually.
Estimated Cost: 834 USD