North Dakota CPA Requirements
Exam and License Requirements To Become a CPA
North Dakota CPA Requirements
Semester Units
Requirements
Exam Program
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. The North Dakota Board of Accountancy lays out these requirements in close association with the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA). Besides these requirements, candidates must demonstrate good moral character, meaning they lack a history of felonious acts.
| Social Security Requirement | No |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirements for Licensure | 150 hours (inclusive of the B.A.) |
| Pass the Exam | Score a minimum 75 in each section |
| Ethics Exam Requirements | Yes |
| Work Experience | 1 year of experience |
| International CPA Examination Program | Yes |
In order to sit for the CPA Exam and qualify for licensure in North Dakota, candidates must complete 150 semester hours of college education (baccalaureate or higher) from a regionally or nationally accredited institution/university. This must also 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 three semester hours in economics.
Important note: Candidates may sit for the CPA Exam prior to meeting the education requirement. However, this requirement must be completed within six months of applying for the exam.
Passing the CPA Exam is an essential step toward becoming a CPA. You must score at least 75 in each of the four CPA Exam sections within 18 months to qualify for the license.
Work experience is essential to obtain a CPA license in North Dakota. Hence, after passing the CPA Exam, candidates must complete at least one year (2,000 hours) of work experience within a period of four or fewer years. The 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.
North Dakota CPA requires candidates to finish the completion of the AICPA’s Professional Ethics Course which is 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.
International students aiming to become a CPA in North Dakota can apply through the International CPA Examination Program. These candidates must have their credentials evaluated for equivalency with U.S. standards by the Foreign Academic Credentials Service Inc (FACSUSA) or NASBA International Evaluation Services (NIES). If the credentials match the state requirements, candidates can take the CPA Exam and proceed towards becoming a CPA in the state.
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 is $238.15, paid to NASBA.
| North Dakota CPA Exam Fees | ||
|---|---|---|
| Initial Application Fee | $120.00 | |
| Auditing and Attestation (AUD) | $238.15 | |
| Business Environment and Concepts (BEC) | $238.15 | |
| Financial Accounting and Reporting (FAR) | $238.15 | |
| Regulation (REG) | $238.15 | |
| Total | $1,072.60 | |
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 filling out the application.
North Dakota CPA License Renewal Requirements
North Dakota CPAs must renew their license annually by submitting a renewal application available 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 - June 30: $85 renewal fee
- License renewal July 31 - August 31: $185 renewal fee
Note that licenses renewed post-August 31 will be deemed expired.
North Dakota CPA Continuing Education Requirements
Engaging in CPE helps CPAs stay in touch with the latest accounting practices and keep up with industry standards. Therefore, licensees must obtain 120 CPE hours every three years, with at least 20 CPE hours annually. Out of the 120 CPE hours, at least six 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
After satisfying the NK CPA requirements to sit for the exam, candidates can apply for the CPA Exam year-round. The exam is administered by CPA Examination Services (CPAES), a NASBA sub-division. The AICPA biennially releases the CPA Exam score release dates, where you find the target exam dates. The scores are accessible within 48 hours of the target score release date.
Below is a step-by-step guide to applying for and scheduling the CPA Exam in North Dakota.
Submit CPA Exam Application and Fees
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.
Obtain Authorization to Test (ATT)
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) will be issued to you, confirming your eligibility to take the exam from the state.
Receive Your Notice to Schedule (NTS)
Subsequently, you will receive a Notice to Schedule (NTS) from NASBA. The NTS number printed on this document is needed to schedule your CPA Exam sections. You must furthermore bring your NTS to the Prometric testing center when you take your exam.
Schedule Your Exam With Prometric
You can schedule your CPA Exam through Prometric by entering the NTS number. This portal will help you find the available dates and locations for the exam, and you can schedule the exam based on availability and your preference.
Pass the CPA Exam
Passing the CPA Exam is crucial to becoming a CPA in North Dakota. Hence, you must score at least 75 in each section to qualify for the license.