How much CPE do I need?
1. Those performing accounting, auditing, management or financial advisory, consulting, bookkeeping, or tax services, for a client or an employer’s client, while holding out to the public as a licensee in this state, must have completed 120 hours of acceptable CPE in the immediate preceding three reporting periods and at least 20 credit hours each year.
2. All others who in any way hold out as a CPA or LPA in this state (except those on “retired” status, and those who include the term “inactive” when using the CPA or LPA title) must have completed 60 hours in the prior 3 years and at least 16 each year.

If you are short of the required CPE hours, include a statement of how and when you will make up the shortage.

To enter public practice, you must meet the relevant CPE requirements and show evidence of familiarity with current procedures and practices in the intended service areas. A provisional permit is available to begin public practice without the full CPE level.

What counts as CPE?
The main factor in determining if a program qualifies as CPE is if it is a formal program of learning which contributes directly to professional competence. The program must also meet the following criteria:

1. Formal programs requiring class attendance qualify only if: 2. Self-study programs may qualify only if:
a. A outline is prepared in advance and preserved; a. A syllabus is prepared in advance and preserved;
b. The program is at least 1 CPE credit hour in length; b. The program is at least 1 CPE credit hour in length;
c. the program is conducted by a qualified instructor; c. It is offered / administered by an appropriate sponsor;
d. A record of registration/attendance is maintained. d. Program materials are prepared by qualified authors;
e. Records of registration and completion are maintained.

Programs offered by NASBA CPE Registry sponsors qualify, but registration is not mandatory. CPE programs should be measured in full hour increments, with one hour of credit awarded for each fifty minutes of instruction. One-half hour increments are allowable for a program that is at least an hour in length. Fractional hours within a conference may be combined into one program total. Only class hours or self-study equivalents, and not preparation hours, are to be counted. Self-study can be counted on an hour-for-hour basis if it meets the National CPE Standards interactivity provisions.

Limits: Teaching will qualify for credit to the extent that it contributes to the individual’s professional competence, to a total credit limit of twice the program’s credit for participants; repetitious presentations are not to be counted. Courses taken for college credit may receive credit at the rate of 15 hours per semester hour of college credit, or 10 hours per quarter hour.

Non-resident exemptions (not applicable for WI, NY, VI)
Non-resident accountants are exempt from the ND CPE requirements, if they verify that they meet the CPE requirements of their residence state, provided they are considered comparable to ND (all states except WI, NY, VI). Nonresident accountants practicing public accounting in ND must meet the public practice CPE requirements of their residence jurisdiction. CPE details are not required, simply insert state initials, sign, and return form with the annual registration fee. Call 800-532-5904 with questions.

What is “public accounting”?
Public accounting means: ... the performance or the offering to perform by a person or firm holding out to the public as a licensee, for a client or potential client, services involving the use of accounting or auditing skills including the issuance of reports on financial statements, but not including management advisory, financial advisory, or consulting services, bookkeeping services, or the preparation of tax returns or the furnishing of advice on tax matters unless provided by a firm with a permit ... [from ND law].

Do I also need a firm permit?
A firm must hold an annual permit in order to practice public accounting or use the titles "CPAs", "LPAs", "CPA firm", "LPA firm", or similar titles. If you work under your own auspices (i.e. under your own name, independent of an employer or other entity), you must have a firm permit if you use the CPA/LPA title or if you provide public accounting services. The firm permit fee is only $10. For a firm permit application, contact the Board. The firm permit fee is $10, contact the Board for application.

Anything else?
Certificate holders [or applicants] and License holders are to notify the Board in writing of any revocation, suspension, issuance or denial of a certificate, permit or other recognized accounting designation by another jurisdiction - within 30 days after occurrence. CPAs and LPAs are to notify the Board of address changes within 30 days. Documentation of CPE activities is to be maintained for at least 5 calendar years beyond the participation year.
See ND regulations for precise language at: www.state.nd.us/ndsba/rules.htm