North Dakota CPA Requirements for Continuing Professional Education

  • May 3
North Dakota CPA Requirements for Continuing Professional Education

North Dakota CPE Requirements for CPAs

Continuing professional education is generally a requirement for certifying organizations like the AICPA, because it is a method for ensuring that certificants stay up-to-date with important industry trends and developments. In the grand scheme of things, it is for the purpose of helping licensees offer premium, quality services to whichever industries they serve. However, since each state is regulated by a different Board of Accountancy, it is important to know the specific requirements for each location, because they vary widely by jurisdiction.

In North Dakota, licensees must earn 20 hours of continuing professional education credit per year over a period of three years, with a total of 120 CPE hours. Some of the most important dates and requirements are listed in the table below.

License Renewal DateCPE Reporting PeriodTotal CPE HoursSelf-Study Credit Limitations
July 31 annuallyJuly 1 – June 30 annually120 hoursNone

Subject Area Requirements

During each three-year license recertification period, certificants must take at least 6 hours in Professional Ethics, which can be counted toward the full 120 hours requirement. There are no further subject area requirements for North Dakotan CPAs.

Credit Limitations and Calculation

CPAs who instruct groups through formal presentations can obtain CPE credit for doing so. Though, repetitious presentations of the same educational material are not allowed for further credit. Credit for teaching in such a setting is limited to two times the credit amount available for actually taking the course. And for university or college instruction, credit for preparation and presentation is limited to twice the continuing professional education course credit available for CPAs or LPAs taking the course itself.

CPAs who are enrolled in college or university courses are able to claim credit equal to 15 CPE hours per semester hour of institutional credit or 10 CPE hours per quarter hour.

CPAs who are enrolled in college or university courses are able to claim credit equal to 15 CPE hours per semester hour of institutional credit or 10 CPE hours per quarter hour.

Group live, group internet-based, self-study or blended learning is accepted in 0.2 or 0.5 hour increments. Nano-Learning methods can earn partial credit only in 0.2 hour increments.

Other Policies and Exemptions

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.

CPAs in any of the following categories shall automatically be considered exempt from the general AICPA license renewal requirements, though they must not offer their services to any third parties:

  • Retirees
  • Currently unemployed members
  • Members who have chosen to temporarily leave the workforce
  • Members who have willingly listed their organizational status as “inactive”

It is also possible for active members of the AICPA to request individual waivers for license recertification requirement exemption for reasons such as:

  • Health complications
  • Active military service
  • Natural disasters
  • Other similar circumstances that prevent completion of CPE requirements

Additional CPE Resources for CPAs

Article written by Braden Norwood