North Dakota operates on a rolling three-year CPE system. CPAs must complete 120 hours of continuing professional education during the previous three reporting years, with a minimum of 20 hours completed each year. The reporting year runs July 1 through June 30.
General requirement
CPAs who hold out to the public as licensed accountants in North Dakota must complete 120 hours of CPE during the three most recent reporting periods. At least 20 hours must be completed each year.
Ethics requirement
North Dakota requires 6 hours of ethics CPE during the rolling three-year reporting period. The board accepts courses covering regulatory ethics, behavioral ethics and professional conduct.
Reporting period and renewal
The reporting year runs July 1 through June 30. CPE must be completed and reported by June 30 each year. CPA licenses also renew on June 30.
Renewals submitted between July 1 and July 31 are subject to a late fee. Licenses not renewed by July 31 are involuntarily relinquished and must be reinstated before practicing again.
New licensees
No CPE is required during the year in which a CPA certificate is issued. CPE requirements begin in the following reporting year.
Credit measurement
North Dakota measures CPE in one-fifth hour increments. One-fifth hour equals 10 minutes of instruction. The minimum qualifying program length is 10 minutes. Short segments from conferences or similar programs may be combined to calculate total credit.
Credit limitations
Teaching
Teaching may qualify for CPE credit if the activity contributes to professional competence. Credit may not exceed twice the credit granted to program participants. Repetitive presentations of the same material do not qualify for additional credit.
University credit
- 1 semester hour equals 15 CPE hours.
- 1 quarter hour equals 10 CPE hours.
Acceptable CPE activities
Acceptable programs must be formal learning activities that contribute directly to the professional competence of the licensee.
Group programs
Group learning programs must include:
- An outline prepared in advance and preserved
- A program length of at least 10 minutes
- A qualified instructor
- A record of attendance
Self-study programs
Self-study programs must include:
- A syllabus prepared in advance and preserved
- A program length of at least 10 minutes
- Qualified authors and appropriate sponsorship
- Records of completion and participation
Provider requirements
North Dakota does not preapprove CPE sponsors or programs. Courses offered by NASBA National Registry sponsors generally qualify if they meet the state’s CPE requirements.
Nonresident exemption
Nonresident CPAs may satisfy North Dakota’s CPE requirement by meeting the CPE requirements of their primary state of residence if those requirements are substantially equivalent. Nonresident licensees renewing in North Dakota generally do not need to submit CPE documentation when filing renewal forms.
Inactive status
CPAs who do not provide accounting or related professional services may request inactive status. Inactive licensees may use the title “CPA (Inactive)” but may not practice public accountancy. CPE is not required while inactive.
Record retention
CPAs must retain documentation supporting CPE completion for at least five calendar years after the participation year.
Enforcement
The board may randomly select renewal applications for CPE audit. Licensees must provide certificates or other documentation supporting the CPE hours reported.
CPE completed after the June 30 deadline is considered late. Incomplete CPE requirements may result in disciplinary action, including additional education requirements or fines.