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at a glance …
HOW TO BECOME A CPA
In a nutshell, becoming a CPA around the country calls for 3 “E”s –
education, examination and experience. A summary of North Dakota provisions
are shown below. More details available by clicking the “become a CPA” link, at left.
At least 150 semester hours of college education, including a BA or BS or
higher degree or their equivalent, from an accepted college. At least 24
semester credits of accounting coursework or equivalent, and 24 credits of
other business coursework (not including accounting principles. A provision
exists for one holding 4 years of experience or 120 education credits at
12/31/99, and passing the CPA Exam by 12/31/04. For details, contact the
Passage of the Uniform CPA Examination is expected, following Board
regulations and policies. An ethics course is also required -- Professional
Ethics: The AICPA Comprehensive Course.
At least 1 year of experience is expected, meeting relevant conditions.
Good moral character is also expected, and of course there are costs and
The Board of Accountancy reviews the entrance qualifications of CPA
candidates, annually registers accountants, monitors continuing education,
and addresses consumer concerns. Virtually all Board records are open to
the public, with no time limits (other than the record retention schedule).
For records access, contact the Board office. There are 5
Governor-appointed board members, plus a small staff in Grand Forks.
Contact the Board office at 800-532-5904.