a CPA (N.D.) requires:
1. Good moral character
2. The Uniform CPA Exam, according to
Board regulations and policies
3. Completion of Professional Ethics: AICPA’s Comprehensive Course
4. Experience: 1 year, meeting relevant
conditions (after Dec. 31, 2000)
5. Providing details of accounting
6. Payment of applicable fees
7. Education: [Revised July 2015]
The required education is “… at least 150 semester hours of college
education including a baccalaureate or higher degree or its equivalent
conferred by a college or university acceptable to the board, the total educational
program to include an accounting concentration or equivalent as determined by
board rule to be appropriate.” An
acceptable college is one that is accredited by one of the six regional
accrediting associations listed at chea.org/Directories/regional.asp. College credits are also acceptable if
allowed for transfer credit by UND or NDSU.
order to write the exam as a North Dakota candidate, education completed at
non-U.S. schools is to be evaluated for equivalency with U.S. standards.
Obtain a course by course evaluation (at least for the concentration
coursework). For evaluations, you may contact facsusa.com
“Accounting concentrations means: (after
12/31/09), 24 semester credits or equivalent of
accounting courses, plus 24 credits of other business courses. Principles of
accounting or equivalent courses do not count toward the required accounting
or business courses. Up to 3 credits of economics credits may be included in
the other business courses.”
The accounting portion may include classes
with an accounting, audit, or tax rubric. The other-business portion may
include classes with a rubric of business, management, finance or marketing.
Additional accounting classes also qualify, and up to 3 Economics credits.
quarter credit = 2/3 semester credit.
on Reciprocal Certificates and Substantial Equivalency is below.
CPA Exam can be written during a 60 day “window” -- the first two months of
each quarter (e.g. April and May). An application packet can be obtained from
the Board office or from the forms section of the website. All application
materials are to be submitted in one package. Applicants are encouraged to
submit applications 30 days in advance of their target writing date.
four sections of the CPA Exam may be taken individually and in any order. An
applicant shall retain conditional credit for any section passed, for 18
months after their test date. An applicant must pass all exam sections within
a rolling 18 month period (starting the date they took the first section
passed). An Exam section may not be retaken in the same 60 day testing
window. If all Exam sections are not passed in the 18 month period, credit
will expire for any section passed outside the 18 month period.
Candidates who have passed all or parts of the CPA exam elsewhere may
transfer those grades providing credit would have been given under our
then-applicable requirements if the exam had been taken in this state.
CPAs, who hold a certificate from another state may obtain a reciprocal CPA
certificate, provided their state extends similar reciprocity to North Dakota
CPAs. An applicant for a reciprocal certificate must have passed the
examination with grades that would have been passing grades in North Dakota
at the time, must meet all requirements for a certificate (at the time of
application or at the time of issuance of the other state certificate), and
pay the applicable fees. There is also provision for obtaining a ND
certificate without meeting all these requirements, if the applicant (or the
state which issued their certificate) has attained substantial equivalency.
An individual whose principal place of business is not in this state shall
have all the privileges of certificate holders and licensees of this state
without the need to obtain a certificate or permit, if the individual holds a
valid certificate as a CPA from a state that has attained substantial
equivalency, or if the individual's CPA qualifications are deemed to meet
substantial equivalency. Contact our office to pursue this option.
for foreign credential holders
North Dakota's accounting law makes provision for issuing certificates to
holders of foreign accounting credentials under certain conditions. Contact
the Board for details.
State requirements are found in a Digest of State Accountancy Laws …
available by calling 888-777-7077; follow the prompts to the order
The requirements area also available at the Accounting Licensure Library.
CPA Exam review programs contact firstname.lastname@example.org or 701-775-7100.
For CPA exam information, visit www.cpa-exam.org.