Overview for CPA Firms

Thank you for the invaluable services you provide to the citizens of North Dakota. As you know, state law allows private firms to conduct audits on behalf of the State Auditor’s Office. You play a critical role in ensuring audits are conducted for entities across the state. 

Here you will find information you need to stay current and comply with state law. If you ever have any questions on any of the content, please reach out to us at 701-328-2241, or send us an e-mail at: We’re always happy to help!


State Law

North Dakota state law (N.D.C.C. 54-10-14(4)) requires all Independent Public Accounts that conduct local government audits to register with our office. To register, click here



There are various requirements that all CPA firms must follow depending on the type of audit. These vary depending on if you are conducting a county, city, or park district audit. To learn more about these requirements, click here