North Dakota

License Renewal Date
7/31 annually

CPE Reporting Period
7/1 to 6/30 annually

General Requirement
120 CPE hours are required each 3 years with a 20 hour per year minimum if active and in public practice. If active and not in public practice then 60 hours are due each 3 years with a 16 hour per year minimum.

Ethics Requirement
No. Ethics courses are encouraged as part of the CPE requirement, but not required.

Other Subject Area Requirements

Credit Limitations
Credit for teaching is limited to 2x the credit available for taking the course.

Other State Policies

  • North Dakota accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors.
  • To qualify a program must be a formal program of learning which contributed directly to professional competence.

Home State Exemption
Non-resident accountants are exempt from the ND CPE requirements, if they verify that they meet the CPE requirements of their residence state, provided they are considered comparable to ND. Comparable states include: Alabama, Alaska, Arizona, Arkansas, California, Connecticut, District of Columbia, Georgia, Guam, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, Washington, West Virginia and Wyoming.

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