Do you want to become a Certified Public Accountant in North Dakota? Obtaining a CPA license in North Dakota will take your career to the next level and increase your professional opportunities. Learn the North Dakota CPA requirements, application process, and licensure in this comprehensive guide.
Understanding North Dakota CPA Requirements
As a CPA candidate from North Dakota, you must complete the education requirements, pass the CPA Exam and ethics exam, and obtain relevant experience to qualify for licensure. Besides these requirements, candidates must demonstrate good moral character, meaning they lack a history of felonious acts, and satisfy other prerequisites. Here’s a rundown of these requirements.
| Social Security Requirement | No |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirements for Licensure | 150 hours (inclusive of a bachelor’s degree) |
| Pass the Exam | Score a minimum of 75 in each section |
| Ethics Exam Requirements | American Institute of Certified Public Accountants (AICPA®) Ethics Exam |
| Work Experience | 1 year of experience |
| International CPA Examination Program | Yes, is a participant |
Educational Requirements
To sit for the CPA Exam and qualify for licensure in North Dakota, candidates must complete 150 semester hours of college education (bachelor’s or higher) from a regionally or nationally accredited institution/university. It must include:
- 24 semester hours (or equivalent) in accounting courses including audit, or tax. This requirement does not include Principles of Accounting or equivalent.
- 24 semester hours (or equivalent) in business courses (non-accounting) such as management, finance, or marketing. This may include up to 3 semester hours in economics.
Important note: Candidates may sit for the CPA Exam before meeting the education requirement. However, the provision must be completed within 6 months of applying for the exam.
Work Experience Requirements
Work experience is essential to obtain a CPA license in North Dakota. Hence, after passing the CPA Exam, candidates must complete at least 1 year (2,000 hours) of work experience within 4 or fewer years.
Your experience can include providing services or advice in accounting, attest, financial advisory, management advisory, tax, or consulting skills gained through employment in government, industry, academia, or public accounting.
Ethical Exam Requirements
North Dakota CPA requires candidates to complete the AICPA’s Professional Ethics Course, available through the North Dakota CPA Society. It is an 11-hour self-study course that must be passed with a minimum score of 90.
North Dakota CPA Exam & Licensing: Cost and Fees
The North Dakota Board of Accountancy requires an application fee of $120 to apply for the CPA Exam. Additionally, the fee for each exam section ($254.80) is paid to the National Association of State Boards of Accountancy (NASBA). Please note that the fee specified below is subject to change. The application and exam section fees are non-refundable.
| North Dakota CPA Exam Fees | |
|---|---|
| Initial Application Fee | $120 |
| Auditing and Attestation (AUD) | $254.80 |
| Financial Accounting and Reporting (FAR) | $254.80 |
| Regulation (REG) | $254.80 |
| ICP/BAR/TCP | $254.80 |
| Total: | $1,139.20 |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).
After passing the CPA Exam, gaining work experience, and completing the ethics exam, candidates can apply for a North Dakota CPA license on the state portal by submitting all the documents and completing the application.
License Renewal Requirements
North Dakota CPAs must renew their license annually by submitting a renewal application on the state board website. All the licensees must comply with the Continuing Professional Education (CPE) requirements for the cycle to be eligible for license renewal.
- License renewal April 15 to June 30: $85 renewal fee
- License renewal July 31 to Aug. 31: $185 renewal fee
Note that licenses renewed post-Aug. 31 will be deemed expired.
Continuing Education Requirements
Engaging in CPE helps CPAs stay in touch with the latest accounting practices and meet industry standards. Therefore, licensees must obtain 120 CPE hours every 3 years, with at least 20 CPE hours annually. Out of the 120 CPE hours, at least 6 should be in ethics. Visit the North Dakota Board of Accountancy website to learn more about the CPE requirements.
North Dakota CPA Exam: Exam Dates, Score Release, and Scheduling
Candidates can apply for the Uniform CPA Examination after fulfilling the state requirements. However, you must check the exam and score release dates before applying. Along with this, knowing the application process is crucial to ensure zero hiccups. Below is a step-by-step guide to apply for and schedule the North Dakota CPA Exam as per the exam and score release dates.
Exam Dates and Score Release
The AICPA periodically updates the target CPA Exam and score release dates. Candidates must check the same and schedule the exam based on their preference. However, the CPA Exam is exempt from continuous testing to account for standard-setting analyses and activities.
Scheduling the CPA Examination
Each state has a slightly different application process. Here’s a quick guide to apply for and scheduling the North Dakota CPA Exam.
North Dakota CPA candidates can apply for the CPA Exam via the online application portal available on the state board website. Fill out all the necessary information and ensure that your educational transcripts are directly submitted to NASBA and the state board from your university or college. The initial application fee is $120.
As a participant in the International CPA Examination Program, international candidates or those who’ve completed their education outside the United States can apply for the North Dakota CPA Exam.
Upon receiving your application, the state board will determine whether you are eligible to sit for the CPA Exam in the state. If deemed eligible, an Authorization to Test (ATT) from the state will be issued to you, confirming your eligibility to take the exam.
After selecting your exam sections, a NASBA payment coupon will be sent to your email address. Pay the exam section fees, and you will receive a Notice to Schedule (NTS) from NASBA within 4 business days. The NTS number printed on this document is needed to schedule your CPA Exam sections. Furthermore, you must bring your NTS to the Prometric testing center when you take your exam.
You can schedule your CPA Exam through Prometric by entering the NTS number. This portal will help you find available dates and locations for the exam, allowing you to schedule it based on your availability and preference.
You must score 75 or higher on each section to pass the CPA Exam. Remember, there’s a 30-month rolling period that commences upon passing the first section.
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