North Dakota CPA Exam and License Requirements

Publication Date :

16 May, 2023

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North Dakota CPA Exam

North Dakota CPA (Certified Public Accountant) License allows an individual to practice public accountancy in the U.S. province of North Dakota. To earn the CPA license in North Dakota, you must meet the state-specific education, exam, and other requirements.

Note that North Dakota is a one-tier state. So, candidates may directly apply for the CPA license after passing the CPA Exam and fulfilling other prerequisites. The license is the official permit to practice the profession in the state. The North Dakota Board of Accountancy (NDBA) is the license-issuing authority.

Let’s brief the licensing requirements in North Dakota.

Particulars	Requirements
Minimum age	Not required
U.S. citizenship	Not required
Residency	Not required
Social security	Not required
The international administration of the CPA Exam program	Participant
Good moral character	Required
Education Requirement for CPA Exam	150 semester hours with 24 semester hours or equivalent quarter hours in accounting courses 24 semester hours in business courses
Time period to meet the education requirement	Education requirements must be met at the time of application or within six months of it.
CPA Exam requirement	75 points in each exam section
Education requirement for licensure	150 hours
Experience requirement for licensure	2000 hours within 4 years
Ethics exam	AICPA Professional Ethics Exam

Here lies the North Dakota CPA Exam and license requirements in detail.

Contents

North Dakota CPA Exam Requirements

Eligibility Requirements

North Dakota CPA License Requirements

Education Requirements
Exam Requirements
Experience Requirements
Ethics Requirements

Continuing Professional Education (CPE)

Credit Calculation

North Dakota Exam Information & Resources

North Dakota CPA Exam Requirements

The Uniform CPA Exam is a computer-based series of tests with four sections. Each section is four-hour long. You must pass all the sections within 18 months. The 18-month period begins from the date you take your first passed CPA exam section.

It assesses the required competence and knowledge in newly licensed CPAs to practice public accountancy. Make sure to score at least 75 points on a scale of 0-99 in each section.

Auditing & Attestation (AUD CPA Exam)
Financial Accounting & Reporting (FAR CPA Exam)
Regulation (REG CPA Exam)
Business Environment & Concepts (BEC CPA Exam)

The CPA Exam comprises five testlets with multiple-choice questions (MCQs) and task-based simulations (TBSs) in each section. Only BEC has an additional question type, written communication tasks (WCTs).

Eligibility Requirements

CPA Exam applicants must earn at least 150 semester hours with an accounting concentration. It includes a bachelor’s degree or higher from a nationally or regionally accredited institution. Accounting concentration implies:

24-semester credits or the equivalent of accounting courses (in accounting, audit, or tax subjects), and
24-semester credits of other business courses (in business, management, finance, or marketing subjects)

Please note that you may include up to three economics credits in business courses. However, accounting principles or equivalent courses do not contribute to the overall credit calculation. Extra accounting classes also qualify for credits.

Candidates with foreign education credentials must obtain a course evaluation through NASBA International Evaluation Services (NIES) or Foreign Academic Credentials Service (FACS).

You must fulfill the educational requirements either at the time of application or within six months after the exam application date. Furthermore, submit your application through North Dakota (ND) State Board website with the required fees and academic documents.

Please note that your Notice-to-Schedule (NTS) is valid for only six months. Hence, you must sit for the applied section(s) within the specified period.

North Dakota CPA License Requirements

Candidates must fulfill the below-mentioned CPA license requirements.

Good moral character
Bachelor’s degree with 150 semester hours
At least 75 points in each section of the Uniform CPA Exam
2000 hours of work experience (within four years)
AICPA Professional Ethics course with a 90% or more score

Furthermore, North Dakota does not have citizenship, residency, social security, or minimum age requirements.

Education Requirements

You must earn at least a bachelor’s degree with 150 semester hours from an accredited academic institution. It includes 24 hours in accounting and 24 hours in business courses. For more details, see the Eligibility Requirements section.

Exam Requirements

North Dakota CPA licensure applicants must pass the Uniform CPA Exam within the rolling 18-month testing period. In addition, they should score at least 75 points in each of the four sections. Go through North Dakota CPA Exam Requirements for further details.

Experience Requirements

Once you pass the CPA Exam, ensure to complete one year of relevant full- or part-time work experience. This includes at least 2000 hours earned within four years. Moreover, an actively licensed CPA should verify your experience.

Ethics Requirements

You must complete the AICPA’s Professional Ethics course and take the exam to qualify for licensure. Ensure to pass the ethics exam with at least 90%.

Here are the details of the course.

Particulars	Details
Study material	Professional Ethics: AICPA’s Comprehensive Course On-Demand (For Licensure)
Purchase from	North Dakota Society of CPAs
Course type	Self-study course
Course access	Online access for 1 year
Course content	AICPA, SEC, & GAO Independence Rules AICPA Code of Professional Conduct & Conceptual Framework Need of the Code and its Organization Principles of Ethics
How to study	Sign-up for the Course Get the required version Go through the study material Attempt the online ethics exam
Pricing (online)	For AICPA members – $119 or $149 For non-members –$225 Registration – $109.00 (member/non-member)
Ethics exam	Online test conducted at the end of the course
Minimum passing score	90%

Continuing Professional Education (CPE)

North Dakota CPAs must complete 120 CPA CPE credit hours every three years to sustain their license. Moreover, they are required to earn at least 20 credit hours each year. Let’s look at the details.

Particulars	Details
License renewal date	July 31 (annually)
CPE reporting period	July 1-June 30 (annually)
CPE requirements	120 credit hours over a rolling three-year period with at least 20 hours annually
Ethics requirement	6 credit hours over a rolling three-year period
Accepted programs	Courses offered by National Registry Sponsors Formal learning programs contributing directly to professional competence
Exemption from CPE requirements	Non-resident licensee meeting requirements in their substantially equivalent state of residence (excluding Wisconsin, New York, & Virgin Islands residents)

Credit Calculation

Programs	CPE Hours
Instruction	Credit hour = 2 times the credit hours available to take up the course
Instruction at university/college	Prep & Instruction credit = 2 times the credit hours available for CPAs taking the course
University/college credit	1 Semester Hour = 15 CPE Hours
1 Quarter Hour = 10 CPE Hour
Self-Study	CE Credits = Amount granted by the sponsor (for NASBA-recognized sponsors)
CE Credits = Half of the amount granted by the sponsor (for other sponsors)
Partial Credit	Group live, group internet-based, blended learning, or self-study	Accepted in 0.2 or 0.5 increments
Nano learning	Accepted in only 0.2 increments

Once all the exam and license requirements mentioned above are fulfilled, you can call yourself a CPA in North Dakota! Try to prep up for the exam as soon as you graduate. Also, ensure to fill out your licensure application on time to avoid any last-minute hassle.

Please note that AICPA, NASBA, and the State Board keep changing the exam and licensure criteria. Hence, always keep yourself updated with the latest changes in the ND CPA licensing policies.