License Renewal Date
7/31 annually
CPE Reporting Period
7/1 to 6/30 annually
General Requirement
Licensees in public practice
120 hours
20 hours per year
Licensees not in public practice
60 hours
16 hours per year
Effective with reporting period 7/1/2019-6/30/2022, all licensees will be required to earn 120 total hours. Also, effective 7/1/2021-6/30/2022, all licensees will be required to earn 20 hours minimum yearly.
Ethics Requirement
None required. Ethics courses are encouraged as part of the CPE requirement, but not required.
Effective with the reporting period ending 6/30/2022, 6 hours of Ethics will be 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.
- 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. This exemption is not applicable for CPA residents of Wisconsin, New York and the Virgin Islands.
Contact Info
215 N 3rd Street, STE 202
Grand Forks, ND 58203
Phone: 800-532-5904
Fax: 701-775-7430
Email: ndsba@nd.gov
Website: http://www.nd.gov/ndsba/