North Dakota

State Board Website:

North Dakota State Board Website

License Renewal Deadline:

7/31 annually

CPE Reporting Period:

7/1 to 6/30 annually

Total CPE Hours Required:

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

Minimum CE Hours per year:

20 hours

Ethics Requirements:

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

Credit Limitations:

Instruction: Repetitious presentations are not allowed for credit.

Other Subject Area Requirements:

None

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. This exemption is not applicable for CPA residents of Wisconsin, New York and the Virgin Islands.