Overview of CNMI CPA CPE Requirements
CPE is a common method for maintaining membership with an organization or accrediting body that also certifies business professionals. Ultimately, because it helps ensure individual members remain knowledgeable and on-par with industry standards. A prime example is the AICPA, which generally requires members to complete 120 hours of CPE credit every three years. However, since each state and territory is governed by a Board of Accountancy, the state requirements vary. So, the regional stipulations break down the overall requirements quite differently. As a result, the CNMI CPA CPE Requirements differ from those in other locations.
Overall, members in the Commonwealth of the Northern Mariana Islands (CNMI) must renew their license every three years. Furthermore, during that time, they have to complete 120 hours of CPE, with a 20 per-year minimum. The table below further highlights the primary recertification limitations and deadlines for CNMI.
|License Renewal Date
|CPE Reporting Period
|Total CPE Hours
|Self-Study Credit Limitations
|December 31, triennially
|January 1 – December 31 triennially
Subject Area Requirements
During each three-year recertification cycle, licensees must take at least 4 hours of Professional Ethics courses. Additionally, providers offering ethics courses must register with the Board and/or have their content approved by the Board. If possible, CNMI ethics must also be taken on-location. However, until there is a regularly scheduled course, this can be completed in another place with a 4-hour accounting ethics or business ethics course.
Credit Limitations and Calculation
Overall, there is no described limit on self-study credit courses.
Other Policies and Exemptions
Non-residents demonstrating compliance with the CPE requirements of the state where their principal office is located are also deemed to be in compliance with CNMI CPA CPE requirements.
Additional Resources for CNMI CPA CPE Requirements
Article written by Braden Norwood
Last updated March 13, 2023