NDCPA Requirements 2026Updated July 27, 2026
North Dakota CPA Requirements
Everything you need to become a CPA in North Dakota
150
Credit Hours
1
Year Experience
$185
License Fee
40
CPE Hours/Year
Key Facts
- ✓150 credit hours required for licensure
- ✓Can sit for exam with 120 credits
- ✓1 year (2,000 hours) of supervised experience required
- ✓120 hours of CPE per rolling 3-year period (minimum 20 per year; 6 ethics credits per 3 years)
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits24
Business Credits24
Additional Requirements:
- •Must include auditing course
Experience Requirements
Total Experience12 months (1 year)
SupervisionLicensed CPA or IQEX-equivalent (NASBA Experience Verification Service available for international candidates)
Acceptable Experience Types:
- ✓Public accounting
- ✓Private industry
- ✓Government
- ✓Academia
Exam Eligibility
Education to SitA bachelor's degree or higher with an accounting concentration, totalling 120 credits and including 24 accounting credits and 24 credits of other business courses. Up to 3 economics credits may count toward the business portion, and surplus accounting credits also qualify.
Credits to Sit120
Accounting Credits to Sit24
Business Credits to Sit24
Minimum AgeNone
Residency RequiredNo
SSN RequiredYes
Licensing & CPE
Initial License Fee$185
Renewal Fee$85
Renewal Period1 year
CPE Hours Required40 per year
Ethics CPE RequiredYes
North Dakota State Board of Accountancy
North Dakota State Board of Accountancy
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the North Dakota State Board of Accountancy before beginning your application. Last updated: 2026-07-27.
North Dakota CPE & License Renewal
40
CPE Hours Per Period
1 Year
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$185
Renewal Fee
$85 every 1 year
Frequently Asked Questions
Yes, North Dakota allows candidates to sit for the CPA exam with 120 semester hours. The full 150 hours are required for licensure.
Related Resources
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