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North Dakota CPA Exam Requirements
There are definite and specific North Dakota CPA exam requirements to satisfy if you intend to take the CPA exam or obtain a CPA license. The qualifications or CPA standards vary by state, but for the sake of this article, we’ll figure out how to become a Certified Public Accountant or what the CPA requirements are in North Dakota.
So, while contemplating North Dakota for the CPA exam, you must assess if you meet all of the relevant conditions, including education, residency, and age restrictions. Aside from this article, you should also check with the North Dakota State Board of Accountancy for additional and updated information about North Dakota CPA exam requirements. The requirements for the state of North Dakota are discussed further below.
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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|
Good Moral Character for North Dakota CPA Exam Requirements
According to the North Dakota State Board of Accountancy, the first qualification for the CPA exam is a good moral character. A lack of a history of dishonesty or felonious action indicates moral integrity. Failure to meet this condition may result in the board refusing to issue a certificate. If the applicant is judged to be unqualified for the certificate of good moral, the board may issue a statement that contains evidence.
Age, Residency, and Citizenship Requirements
For the North Dakota CPA exam, there is no minimum age restriction to take the CPA exam. The state of North Dakota has no residence restrictions. To take the test in North Dakota, you do not need to be a US citizen.
North Dakota Minimum Educational 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:
- Tax rubric
- Business courses (24 semester hours), which include:
- 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.
The Uniform CPA Examination
Candidates who successfully apply to the state will be issued a Notice to Schedule (NTS) that is valid for one testing event or six months, whichever comes first. The NTS specifies the section(s) for which the candidate has been approved, as well as the testing deadline.
Without a valid NTS, it is impossible to organize an examination appointment. After receiving your NTS, candidates should contact Prometric to schedule their exams. Prometric handles all exam appointment scheduling, rescheduling, and cancellation.
The Uniform CPA Exam is a four-section computer-based test series. Each part is four hours long. All portions must be completed within 18 months. The 18-month timeframe begins on the date you pass your first CPA exam portion. It examines newly certified CPAs’ competency and knowledge in order for them to practice CPA
CPA Exam Components
The test that must be undertaken in order for a certificate to be granted must assess the applicant’s understanding of accounting and auditing. A passing grade is defined as 75% in each subject.
- Auditing & Attestation (AUD) – This section assesses applicants’ knowledge and ability to undertake auditing and its methods, attestation, fundamental principles, generally accepted accounting standards, professional code of conduct, attestation standards, and other service activities.
- Financial Accounting & Reporting (FAR) – This component assesses a candidate’s knowledge and ability of a wide range of accounting and financial topics.
- Regulation (REG) – This portion assesses a candidate’s ability to apply principles from federal taxation, business law, and ethics. The primary emphasis is on federal taxation. Moreover half of the test questions are about federal taxation. You must prioritize memorizing, comprehending, and applying all taxation principles.
- Business Environment & Concepts (BEC) – This section assesses your awareness of the broader business environment, as well as your obligations and responsibilities as a CPA in relation to it. It ensures that you have a thorough understanding of all business topics. It also determines whether you have effective communication abilities to carry out your duties as a CPA effectively.
Payment of CPA Exam Fees
The education requirements must be met either at the time of application or within six months of the test application date. Additionally, submit your application via the North Dakota State Board website, along with the necessary exam fees and academic documentation.
The North Dakota CPA exam cost consists of five main fees: an initial exam application fee of $120, a CPA exam registration which cost $60, the $208.40 fee per CPA exam section totaling $834 for all four sections, a license fee that costs $185 and the renewal fee of $85 or $185.
North Dakota CPA Exam Cost Breakdown
|Initial Exam Application Fee||$120.00|
|Auditing and Attestation (AUD)||$208.40|
|Business Environment and Concepts (BEC)||$208.40|
|Financial Accounting and Reporting (FAR)||$208.40|
|Total for all 4 CPA Exam Sections||$834.00|
|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|
CPA Examination Period
The board must set the day and time for the examination, which can be amended at any time. The means for applying for and administering the test may be prescribed by the board by rule. The board may employ all or any portion of the uniform CPA exam and advisory grading service. American Institute of Certified Public Accountants.
- The CPA candidate will be permitted to sit for the CPA exam if the board is confident that the candidate will complete the educational requirements within six months of the application for examination being issued.
- The four components of the CPA Exam can be taken individually and in any order.
- An applicant must keep conditional credit for any sections passed for 18 months following their test date.
- An applicant must pass all test components within an 18-month timeframe (starting the date they took the first section passed).
- A portion of an Exam may not be retaken until the section’s results are available.
- If all test sections are not completed within the 18-month term, credit for any portions finished after the 18-month period will be revoked.
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.
Details of Accounting Credentials
Exam Grades Transfer
Candidates who have passed all or part of the CPA test in another state may transfer their grades if credit would have been provided under our then-applicable rules if the exam had been taken in our state.
CPAs with another state’s certificate may earn a reciprocal CPA certificate if their state extends equivalent reciprocity to North Dakota CPAs. Applicants in ND must meet the test grade requirements, as well as the other prerequisites for the certificate and pay the relevant fees.
An individual who does not conduct business in the state may hold a valid CPA certificate from North Dakota or another state that has achieved significant equivalency, or the applicant is presumed to satisfy the substantial equivalency.
Reciprocity for Foreign Credential Holders
Under certain conditions, ND accounting legislation allows for the issuance of certificates to holders of international accounting credentials. For further information or inquiries, you can contact the North Dakota Board.
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.
Interstate License Reciprocity
North Dakota accepts interstate license reciprocity if the following conditions are met:
- Submissions of the applicant’s successful completion of the Uniform CPA Examination in the month and year.
- A list of all states or jurisdictions where the applicant currently or previously held an accounting license.
- Passed the exam with results that would have been considered passing in ND at the time.
- Proof that the applicant’s license is still valid from the licensing jurisdiction
- Paying the application and endorsement fees
- There is also a mechanism for acquiring a ND certificate without satisfying all of the requirements if the applicant (or the state that awarded their certificate) has achieved substantial equivalence.
The privilege of Practice
An out-of-state CPA license holder or holder of a foreign license of substantial equivalence according to NASBA’s National Qualification Appraisal Service (NQAS) whose primary place of business is not in ND can acquire a permission from the North Dakota State Board of Accountancy. In order to apply, they must have:
- A current, valid license that has been validated as substantially equal by NASBA
- When the CPA license in the issuing state expires, the practice privilege is forfeited.
International License Reciprocity
The NASBA International Qualification Exam is not recognized in North Dakota (IQEX). As a result, they lack international licensing reciprocity. They do, however, permit holders of foreign educations to have their credentials evaluated by the NASBA’s International Evaluation Services (NIES) and Foreign Academic Credentials Services (FACS) if they intend to apply for the Uniform CPA Exam.
CPA Renewal Requirements
CPAs in ND must renew their licenses every three years. Except for individuals with “retired” status, all ND CPAs and LPAs (contact the Board about this status). New CPAs: check all relevant boxes, sign, date, and return with fee; no CPE is required in the first year of certification. Renewal applicants must submit the following:
- Completion of an ethics course from a board-approved provider
- Proof of completion of the 120 hours of Continuing Profession Education (CPE). These must include:
- Ethics that has been approved by the board (6 hours)
The Board may exempt CPE requirements on an individual basis for reasons of hardship, such as health, military duty, or other due cause, upon written request by the licensee at least 60 days prior to the end of the triennial renewal term then in effect.
Continuing Professional Education (CPE)
CPE programs are measured in one-fifth-hour increments, with one-fifth-hour credit provided for every ten minutes of teaching. A conference’s fractional hours can be integrated into a single program. Only class hours or self-study equivalents should be counted, not preparation hours. Self-study can be counted hour for an hour if it complies with the National CPE Standards interaction requirements. Programs provided by NASBA CPE Registry sponsors are eligible if they meet ND CPE criteria; NASBA registration is not required.
Non-resident accountants who complete their resident-state CPE standards and are considered comparable to ND are exempt from ND CPE requirements. Non-resident accountants who practice public accounting in North Dakota must complete the CPE requirements for public practice in their home jurisdiction. CPE information is not required; simply fill out the form, sign it, and return it with the fee. Also, you might not require an ND certificate; contact the Board office to find out.
North Dakota CPA Exam F.A.Q.s
Here are some commonly asked questions regarding North Dakota’s CPA exam and CPA licensure requirements.
Do CPA scores expire in North Dakota?
Exam results do not expire in most states, including North Dakota. However, a few states impose a time limit between passing the CPA exam and submitting an application for licensure.
How long does it take to get the CPA license in North Dakota?
A four-year college degree with at least 150 semester hours is required in North Dakota. Following that, you should apply for and prepare for the Uniform CPA exam, passing all four portions within a year. At least one year of relevant accounting experience is required. If you take the CPA exam in a foreign country, you have three years to complete the license requirements. As a result, for the next 6-8 years, all CPA applicants must achieve these criteria in some fashion.
What are the requirements to sit for the CPA exam in North Dakota?
A minimum of 150 semester hours of college education, including a baccalaureate or higher degree, is required for the CPA exam in North Dakota. In order for the state to grant you a certificate, you must also have a good moral character. As a requirement for receiving a certificate, you must also pass the Uniform CPA Exam, which tests your understanding of accounting and auditing. In each topic, a passing mark of 75% is necessary. Initial certification requires at least two thousand hours of experience earned in four or fewer calendar years, which must be certified by the Board.
How do I register to take the CPA exam in North Dakota?
The Exam Application is for candidates who are taking their first AICPA Uniform CPA exam and have never taken the exam in another state. You should sign up for Certemy, the North Dakota Board of Accountancy’s platform for application, registration, certification and compliance requirements.
How many accounting credits do you need to sit for the CPA license in North Dakota?
CPA candidates in North Dakota (ND) must have a minimum of 24 semester credits or equivalent in accounting courses, as well as 24 credits in other business courses, in order to sit for the CPA exam. Classes having an accounting, audit, or tax rubric may be found in the accounting section.
Does North Dakota require an ethics exam for the CPA?
You must complete the AICPA’s Professional Ethics course and pass the exam to be eligible for licensing in North Dakota. Pass the ethics exam with a score of at least 90 percent. It’s a self-study course that can be completed before, during, or after the CPA exam, as long as it’s completed within two years of filing your CPA license application.
How much is the CPA exam in North Dakota?
The education criteria must be fulfilled at the time of application or within six months of the test application deadline. In addition, you must submit your application, as well as the required exam costs and academic documentation, to the North Dakota State Board. You must pay $120.00 for the CPA exam application, as well as $140.00 for accounting credentials such exam grade transfer, reciprocal certification, and substantial equivalency. Finally, $150.00 is required for reinstatement.