North Dakota

Date of Last Revision:    4/30/2024

License Renewal Date
6/30 annually

CPE Reporting Period
7/1 to 6/30 over a rolling three year period

General Requirement
120 hours over the immediate preceding three reporting years
20 hours per year

All licensees are required to earn 120 total hours. Also, all licensees are required to earn 20 hours minimum yearly.

Ethics Requirement
6 hours of Ethics are required across the immediate preceding three reporting years.

Other Subject Area Requirements
None

Credit Limitations

• Instruction: Repetitious presentations are not allowed for credit.

Credit Calculation

• Instruction: Credit for teaching is limited to 2 times the credit available for taking the course.
  • University/college: Credit for preparation and instruction is allowed and limited to twice the continuing education course credit available for CPAs or LPAs taking the course.

• Partial credit: Credit in less than whole hour increments is granted as follows:.

  • Group Live, Group Internet Based, Self-Study, or Blended Learning: Partial credit is accepted in 0.2 or 0.5 increments.
  • Nano Learning: Partial credit is accepted in 0.2 increments only.

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• University/college: Credit is calculated at the rate of fifteen hours per semester hour of institutional credit or ten hours per quarter hour of institutional credit.

Other State Policies

• North Dakota accepts CPE credits for programs offered by National Registry sponsors.
• To qualify a program must be a formal program of learning which contributed directly to professional competence.

Non-Resident Licensee
Non-resident accountants are exempt from the North Dakota CPE requirements if they verify that they meet the CPE requirements of their state of residence, provided the state of residence requirements are considered comparable to North Dakota.