Welcome to

The North Dakota State Board of Accountancy



Annual Registration Links

CPE FormFirm Permit


The paper version of these forms can be found on the Forms page of this website.

2018 rule changes -- highlights

" The 3-year CPE provision for active licensees is to include 6 credits of professional ethics content. When? For the 3-years ending 6/30/22, and all 3-year periods thereafter.
" All active licensees will have the same CPE level -- 120 hours per 3-years. When? For the 3-year period ending 6/30/22, and all 3-year periods thereafter …. with at least 20 credits in the 7/21 to 6/22 period. A 60-credit catch up provision continues to be available, when changing status.

Other changes (effective 4/1/18)

" Retired status will be available for those retired or disabled, and also for those 60 and older and not providing accounting accounting & auditing, management or financial advisory, consulting, bookkeeping or tax services while holding out as a licensee in the state.

" An owner involved in fraud may be required to divest their firm interest. In the event of a sole owner's death or incapacity, the firm may operate under their name and credential up to a year; supervision may be required.

" Any services that the AICPA Peer Review Program covers would apply to ND firms.

" Various fee ceilings are added, but no fee changes. These provide flexibility to changes fees with revising rules.

" A certificate or permit is considered relinquished at Aug. 31, if not renewed by that time.

For rule change wording, see nd.gov/ndsba/2017rules.pdf.

Bringing all accountants to the same level of CPE is already required for members of the AICPA. The change wouldn't be fully in place until the 3-year period ending June 2022. So one could wait 'till the 2021 to 2022 CPE year, but that year's load would be 120! Also, accountants not in public practice have options that can modify the new provision -- using the term "inactive" when using the CPA title, or not using the CPA title (some already use this approach). There are many learning options available, some without cost -- including well-known names such as PWC, Robert Half, KPMG and AICPA. Subscription options are also available that allow multiple credits at a fixed subscription as low as $95. Rule changes can be viewed here: 2017rules.pdf, A regulatory analysis can be seen at regulatory. Info. is also available at the Board office, 800-532-5904, or ndsba@nd.gov.

ABOUT US. The Board of Accountancy reviews CPA candidate qualifications, registers accountants each year, monitors continuing education, and addresses consumer concerns. Most Board records are open to the public, without time limits (other than retention schedule limits). For records access, contact the Board office. There are 5 Governor-appointed board members. The office and staff are located in Grand Forks.

NEXT MEETINGS: 7/24 (Bismarck), 10/18 (Fargo), 12/4 (Bismarck). Contact 800-532-5904 for further info.





Mike Schmitz, CPA


Faye Miller, CPA


Patrick Kautzman, CPA


Laura Adair, CPA


Sheri Erickson, CPA


Mandy Harlow

Executive Director