North Dakota CPA Experience Requirements [2022]

North Dakota CPA Experience Requirements

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To meet the North Dakota CPA experience requirements and become a CPA, 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.

Summary of North Dakota CPA Requirements

Credit hours to sit for the CPA exam150
Bachelor’s required to sit for the CPA examYes
Credit hours in accounting subjects to sit for the CPA exam24
Credit hours in business subjects to sit for the CPA exam24
Total credit hours to receive a CPA license150
Work experience required to receive a CPA license1 year
Good Moral CharacterYes
Ethics exam required to get a CPA licenseYes

North Dakota Education Requirements

As part of the CPA exam application process, 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 rules 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 Exam

Candidates who have obtained a Notice to Schedule are qualified to schedule and take the Uniform CPA Exam.

To qualify for a license, all four sections of the Uniform CPA Exam must be taken and passed with a score of 75 or better within 18 months. Candidates who need to retake any unit (s) of the exam must apply to the Board for re-examination.

The Four CPA 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.

Business Environment and Concepts (BEC)

The Business Environment and Concepts (BEC) section of the Uniform CPA Examination (the Exam) tests knowledge and skills that a newly licensed CPA must demonstrate when performing:

  • Audit, attest, accounting, and review services
  • Financial reporting
  • Tax preparation
  • Other professional services

The content areas tested under the BEC section of the Exam encompass five diverse subject areas. These content areas are enterprise risk management, internal controls and business processes, economics, financial management, information technology, and operations management.

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

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 CPAexcel, 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.

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…

AICPA Ethics Exam

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 be eligible for licensing, you must finish the AICPA’s Professional Ethics course and pass the exam. Ensure that you pass the ethics exam with at least a 90%.

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 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.

CPA Exam Application    $120
Exam Grades Transfer    $140
Reciprocal Certification $140
Substantial Equivalency $140
Reinstatement$150

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…

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