North Dakota CPA Education Requirements 2024

Share This...

Table of Contents

North Dakota CPA Education Requirements

To meet the North Dakota CPA education requirements and become a CPA, applicants must earn a bachelor’s degree with 150 semester hours that include 24 hours in accounting and 24 hours in business courses where up to 3 credits of economics credits may be included in the other business courses.

This article will help you to become a CPA in North Dakota and is a requirement for you to take the North Dakota CPA exam.

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

Summary of North Dakota CPA Requirements

Credit hours to sit for the CPA exam	150
Bachelor’s required to sit for the CPA exam	Yes
Credit hours in accounting subjects to sit for the CPA exam	24
Credit hours in business subjects to sit for the CPA exam	24
Total credit hours to receive a CPA license	150
Work experience required to receive a CPA license	1 Year
Good Moral Character	Yes
Ethics exam required to get a CPA license	Yes

North Dakota Education Requirements

As part of the North Dakota CPA education requirements, CPA applicants in North Dakota (ND) must have at least 150 semester hours of college education, including a baccalaureate or higher degree or its equivalent awarded by a college or institution approved by the board. The whole educational program must include accounting courses or equivalent as established by board rule to be suitable.

Accounting or equivalent courses (24 semester hours), such as:
- Accounting
- Audit
- Tax rubric
Business courses (24 semester hours), which include:
- Business
- Management
- Finance
- Marketing
Up to three hours of economics courses may be included in other business courses
One-quarter credit = 2/3 semester credit

Foreign Education Requirements

To take the test as a North Dakota applicant, you must have finished your studies at a non-US institution. The equivalence of schools with US standards is to be assessed. The International Evaluation Services of the NASBA can evaluate foreign students’ credentials (NIES). They will be permitted to sit for the CPA exam if they are deemed to be substantially equivalent. Learn how to get a course-by-course evaluation (at least for the concentration coursework). Facsusa.com and nasba.org/products/nies are two resources for evaluations.

Pass the Uniform CPA Examination

The “Uniform CPA Examination”, which is a 4-part exam, is developed by the AICPA – the American Institute of Certified Public Accountants and administered by NASBA – the National Association of State Boards of Accountancy.

The Three Core Exam Sections

Auditing and Attestation (AUD)

The Auditing and Attestation (AUD) section of the Uniform CPA Examination (the Exam) tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements or accounting and review service engagements.

Newly licensed CPAs are required to:

Demonstrate knowledge and skills related to professional responsibilities, including ethics, independence, and professional skepticism. Professional skepticism reflects an iterative process that includes a questioning mind and a critical assessment of audit evidence.
Understand the entity including its operations, information systems (including the use of third-party systems), and its underlying business processes, risks, and related internal controls.
Understand the flow of transactions and underlying data through a business process and its related information systems.

Financial Accounting and Reporting (FAR)

The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.

The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the Exam include the standards and regulations issued by the:

Financial Accounting Standards Board (FASB)
U.S. Securities and Exchange Commission (U.S. SEC)
American Institute of Certified Public Accountants (AICPA)
Governmental Accounting Standards Board (GASB)

Regulation (REG)

The Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to:

U.S. federal taxation
U.S. ethics and professional responsibilities related to tax practice
U.S. business law

The Three Disciplines

The three new disciplines in the 2024 CPA Exam, part of the CPA Evolution initiative, are designed to allow candidates to specialize in areas that align with their career interests and the demands of the modern business environment. Here’s a more detailed look at each discipline:

Business Analysis and Reporting (BAR)

Objective: This discipline focuses on higher-order skills needed in financial statement analysis, business reporting, and the strategic role of the CPA in business decision-making.

Key Topics:

Financial Statement Analysis: Understanding and interpreting financial statements to assess an entity’s financial health and performance.
Performance Management: Developing and using key performance indicators (KPIs) to measure, manage, and improve business performance.
Data Analytics and Visualization: Utilizing data analytics tools to analyze business data, and effectively presenting data to support business decisions.
Strategic Planning and Risk Management: Involvement in the strategic planning process and identifying, assessing, and managing business risks.
Business Processes and Controls: Understanding and evaluating business processes and internal controls to improve efficiency and effectiveness.

Information Systems and Controls (ISC)

Objective: This discipline is tailored for those interested in information technology, data security, and controls. It addresses the increasing role of technology in accounting and auditing.

Key Topics:

IT Governance and Risk: Understanding the frameworks for managing and governing enterprise IT; identifying and managing IT-related risks.
Information Security and Cybersecurity: Knowledge of cybersecurity principles, data protection laws, and the steps necessary to protect information assets.
System and Organization Controls (SOC) Reporting: Understanding the requirements for SOC reports and the role of CPAs in assessing controls at a service organization.
Data Management and Privacy: Managing data effectively and understanding privacy regulations.
Business Continuity and Disaster Recovery: Planning and strategies to ensure business operations can continue and recover from disruptive events.

Tax Compliance and Planning (TCP)

Objective: This discipline focuses on tax compliance, tax planning, and tax strategy, suitable for those who aim to specialize in taxation.

Key Topics:

Individual Tax Planning and Compliance: Understanding tax laws affecting individual taxpayers, including income, deductions, credits, and tax planning strategies.
Business Tax Planning and Compliance: Knowledge of tax considerations for different business entities, including corporations, partnerships, and S-corporations.
Estate, Gift, and Trust Taxation: Understanding the tax implications and planning strategies for estates, gifts, and trusts.
International Taxation: Knowledge of taxation issues related to cross-border transactions and multinational enterprises.
State and Local Taxation (SALT): Understanding the complexities of state and local tax laws and their impact on business and individual tax planning.

Tips for Passing the CPA Exam

The CPA exam covers so many topics that you will need to study specifically for each section, usually for 6-8 weeks per section. Even a master’s degree in accounting doesn’t adequately prepare you to just walk in and pass the 4 CPA exams.

You will need a full review course such as Becker, Wiley CPA, Gleim, Roger, etc, and you will need to dedicate several hours a day over the course of months to even have a chance at getting passing scores.

North Dakota CPA Exam Cost Breakdown

The North Dakota CPA exam cost consists of five main fees: an initial exam application fee of $120, a re-examination fee which costs $60, the $344.80 fee per CPA exam section totaling $1,379.20 for all four sections, a license fee that costs $185 and the renewal fee of $85 or $185.

Initial Exam Application Fee	$120.00
Re-examination Fee	$60.00
Auditing and Attestation (AUD)	$344.80
Financial Accounting and Reporting (FAR)	$344.80
Regulation (REG)	$344.80
Disciplines (ISC, TCP, or BAR)	$344.80
Total for all 4 CPA Exam Sections	$1,379.20
CPA License Application Fee	$185.00
CPA License Renewal Fee (April 15 to June 30)	$85.00
CPA License Renewal Fee (July 31 to August 31)	$185.00

North Dakota CPA Ethics Exam Requirements

The AICPA Ethics Exam is a self-study course that can be done before, during, or after sitting for the CPA exam as long as it is finished within two years of filing your CPA license application. To meet the North Dakota CPA ethics exam requirements, a candidate must comply by completing the course and exam from the American Institute of Certified Public Accountants (AICPA) titled Professional Ethics: The AICPA’s Comprehensive Course (For Licensure). This is a self-study course and must be finished within two years of filing the CPA license application. The candidate must ensure that they pass the ethics exam with at least a 90% score.

Applicants must show confirmation of Professional Ethics: AICPA’s Comprehensive Course completion. You can take the exam online or by mail if you use a paper form. If you take the online version, you will have three opportunities to pass the exam. Following that, you must finish the exam on paper or by mail.

North Dakota CPA Experience Requirements

Before you can apply for a CPA license, you must have one year of relevant job experience.

To meet the North Dakota CPA experience requirements, candidates require one year or 2,000 hours earned in four or fewer calendar years of experience in accounting, attest, management advisory, financial advisory, tax, or consulting skills.
The applicant can fulfill the work experience requirement prior to or after passing the CPA exam.

Candidates may finish the appropriate tests before meeting any of the experience requirements for initial certification.

CPA License Requirements

Candidates must meet the qualifications outlined below:

Provide evidence of your moral character.
Provide confirmation of completing all four sections of the CPA exam with a score of 75 percent or better within an 18-month period.
Show confirmation of completion of the AICPA Ethics course.
Fill out the Experience Verification Form and return it to us.
If you apply via reciprocity, you must offer proof of substantial equivalency, request that the granting board present proof of licensure, and pay the $140.00 charge.
Submit the application form to the Board immediately through their website.