North Dakota CPA CPE Requirements

North Dakota CPAs must complete 120 hours of continuing professional education over the immediate preceding 3 reporting years, with a minimum of 20 hours each year. North Dakota also requires 6 hours of ethics across that same 3-year period. Licenses renew annually on June 30, and the CPE reporting period runs from July 1 to June 30 on a rolling 3-year basis.

This page provides general educational information to help certified public accountants understand how North Dakota determines CPA CPE requirements for license renewal, including annual minimums, rolling 3-year requirements, ethics requirements, self-study treatment, nonresident rules, and reporting expectations. 

North Dakota CPA CPE Requirements at a Glance

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License Renewal Date and CPE Reporting Period

North Dakota CPA licenses renew annually on June 30. The CPE reporting period runs from July 1 to June 30, and compliance is measured over the immediate preceding 3 reporting years.

North Dakota CPA Continuing Education Requirements for License Renewal

North Dakota requires 120 total CPE hours over the immediate preceding 3 reporting years. Licensees must also complete at least 20 hours per year, so compliance is measured both annually and across the full rolling 3-year period.

Total CPE Hours Required

North Dakota requires 120 hours of CPE over the immediate preceding 3 reporting years.

Annual Minimum Requirement

North Dakota requires a minimum of 20 hours of CPE each year.

Ethics Requirement

North Dakota requires 6 hours of ethics across the immediate preceding 3 reporting years.

Subject-Matter Allocation

North Dakota does not list any other subject-matter requirement ore credit limitations beyond ethics in the sources reviewed.

Credit Calculation

North Dakota allows partial credit in less than whole-hour increments as follows:

• group live, group internet-based, self-study, and blended learning: 0.2 or 0.5 increments
• nano learning: 0.2 increments only
• university or college credit: 15 CPE hours per semester hour or 10 CPE hours per quarter hour

For instruction, credit for teaching is limited to 2 times the credit available for taking the course, and repetitious presentations are not allowed for credit.

Reporting and Documentation

The public sources reviewed here focus on hour totals, reporting periods, and credit rules. Because compliance is annual and rolling, North Dakota CPAs should keep supporting records for completed CPE in case proof is requested by the North Dakota State Board of Accountancy during renewal or review.

Non-Resident Licensees

Nonresident accountants are exempt from North Dakota’s CPE requirements if they verify that they meet the CPE requirements of their state of residence, as long as the resident-state requirements are considered comparable to North Dakota’s.

North Dakota CPA CPE Courses: What to Know

Planning to fulfil North Dakota CPE requirements is relatively straightforward. The main priorities are meeting the 20-hour annual minimum, reaching 120 total hours across the rolling 3-year period, completing 6 hours of ethics, and making sure programs come from acceptable sources and contribute directly to professional competence and in relevant fields of study like accounting and auditing.

Self-Study and Accepted Formats

North Dakota accepts CPE credits for programs offered by National Registry sponsors. To qualify, a program must be a formal program of learning that contributes directly to professional competence. NASBA’s summary also shows that self-study, group live, group internet-based, and blended learning all accept partial credit in 0.2 or 0.5 increments.

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Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based self-study format designed to support North Dakota CPAs through accessible, on-demand learning. Because North Dakota accepts self-study through qualifying programs and accepts National Registry sponsors, audio-based self-study may fit into a North Dakota CPA’s CPE plan when the course otherwise meets the state’s standards.

CPAs remain responsible for completing at least 20 hours each reporting year, maintaining 120 total hours over the rolling 3-year period, completing 6 hours of ethics, and choosing qualifying learning activities.

LumiQ does not determine a licensee’s individual North Dakota CPA license renewal obligations and does not provide legal, regulatory, or individualized compliance advice.

North Dakota CPA License Renewal

The North Dakota State Board of Accountancy is the final authority on North Dakota CPA license renewal and continuing education compliance. Licensees should treat North Dakota statutes, rules, renewal materials, and Board guidance as controlling.

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Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.

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