North Dakota State Board of Accountancy · NDAC Article 3-03
North Dakota CPAs must complete 120 hours of continuing professional education in the immediate preceding three reporting periods, with at least 20 credit hours each year. Beginning with the year ending June 30, 2022, licensees who hold out as a CPA must also report 6 credits of ethics over a rolling three-year period. Licenses renew annually on June 30.
The six-hour ethics requirement is recent enough that several published summaries still state North Dakota has no ethics requirement at all. It does.
One square equals one CPE hour across the rolling three-year period.
| Total CPE hours | 120 credit hours in the immediate preceding three reporting periods |
|---|---|
| Annual minimum | 20 credit hours each year |
| Reporting period | July 1 to June 30, over a rolling three-year period |
| CPE completion and reporting | Completed and reported by June 30 of each year |
| License renewal | June 30, annually. Renewal is possible with a $100 late fee from July 1 through July 31; after July 31 the license is involuntarily relinquished. |
| Ethics requirement | 6 credits of ethics over a rolling three-year period, beginning with the year ending June 30, 2022. General ethics courses fulfil this requirement. |
| Who it applies to | Those performing accounting, auditing, management or financial advisory, consulting, bookkeeping, or tax services while holding out to the public as a licensee, and all others who in any way hold out as a CPA or LPA except those on retired status |
| Other subject requirements | None |
| Carryover | Not permitted. CPE cannot be carried over. |
| Instruction | Credit for teaching is limited to two times the credit available for taking the course. Repetitious presentations are not allowed for credit. |
| University/college | 15 CPE hours per semester hour of institutional credit, or 10 CPE hours per quarter hour. University instruction credit also cannot exceed twice the CPE credit available to those taking the course. |
| Credit increments | Group live, group internet-based, self-study, and blended learning are accepted in 0.2 or 0.5 hour increments. Nano learning earns partial credit only in 0.2 hour increments. |
| Credit measurement | One CPE credit for every 50 minutes of study time |
| Inactive certificate holders | Must pay the annual fees and adhere to the code of ethics in section 3-01-03-01, but are not required to comply with the continuing education requirements in article 3-03 |
| Non-residents | Exempt from North Dakota CPE requirements if they verify that they meet the CPE requirements of their state of residence, provided those requirements are comparable to North Dakota's |
Relying on a summary that says North Dakota has no ethics requirement. Several long-standing reference pages still say exactly that, but the Board introduced a six-credit ethics requirement beginning with the year ending June 30, 2022. Six hours over three years is more than most states ask for.
Counts toward the six-credit North Dakota ethics requirement measured over a rolling three-year period. The Board accepts general ethics courses for this requirement — no state-specific course is mandated.
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North Dakota does not allow carryover, so excess hours in a strong year provide no future benefit
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North Dakota reports annually against a rolling three-year total, and the consequence of missing renewal is unusually abrupt.
Reporting years span July 1 through June 30. Annual CPE must be completed during this twelve-month span.
CPE must be completed and reported by June 30 each year, while the 120-hour total is measured across the immediate preceding three reporting periods.
The ethics requirement runs on the same rolling three-year basis as the hour total.
You may renew during this window with a $100 late fee.
There is no further window. This is a harder cutoff than most states apply.
North Dakota frames its CPE rules around whether you hold out as a CPA or LPA, rather than around practice type alone.
120 credit hours of acceptable CPE in the immediate preceding three reporting periods, and at least 20 credit hours each year.
The three-year total and the annual minimum both apply, so meeting one does not excuse the other.
Yes. Beginning with the year ending June 30, 2022, those who hold out must report 6 credits of ethics over a rolling three-year period.
Several long-standing reference pages still state that North Dakota has no ethics requirement. That is out of date.
July 1 to June 30, over a rolling three-year period.
CPE must be completed and reported by June 30 of each year, with the 120-hour total measured across the immediate preceding three reporting periods.
Annually by June 30.
You may renew with a $100 late fee from July 1 through July 31. After July 31, however, your license will be involuntarily relinquished.
Yes. General ethics courses fulfil the six-credit requirement — no state-specific course is mandated.
The Board accepts courses from NASBA sponsors.
No. CPE cannot be carried over in North Dakota.
Because the three-year window rolls forward each year, excess hours still count within the window in which they were earned, but they provide no separate carryover benefit.
Those performing accounting, auditing, management or financial advisory, consulting, bookkeeping, or tax services while holding out to the public as a licensee — and all others who in any way hold out as a CPA or LPA, except those on retired status.
Both groups face the same 120-hour and 20-hour-per-year standard.
No. An inactive certificate holder must pay the annual fees and adhere to the code of ethics set out in section 3-01-03-01, but is not required to comply with the continuing education requirements in article 3-03.
Retired status likewise carries no CPE obligation.
Credit for teaching is limited to two times the credit available for taking the course.
Repetitious presentations of the same educational material do not qualify for further credit. The credit for service as a lecturer is equal to twice the number of actual hours of the lecture, with no additional credit for repeating a lecture.
Yes. CPAs can claim 15 CPE hours per semester hour of institutional credit, or 10 CPE hours per quarter hour.
For university instruction, credit also cannot exceed twice the CPE course credit available to those taking the course.
Group live, group internet-based, self-study, and blended learning are accepted in 0.2 or 0.5 hour increments.
Nano learning methods can earn partial credit only in 0.2 hour increments. Credit is granted at one hour for every 50 minutes of study time.
Non-resident accountants are exempt from the North Dakota CPE requirements if they verify that they meet the CPE requirements of their state of residence.
The home state's rules must be comparable to North Dakota's for the exemption to apply.
You need to meet the relevant CPE requirements and may be asked to supply evidence of familiarity with current procedures and practices in the intended area of practice.
A firm must also hold an annual permit in order to practice public accounting or use the CPA, LPA, or firm titles.
| Agency | North Dakota State Board of Accountancy |
|---|---|
| Address | 2701 South Columbia Road, Grand Forks, ND 58201-6029 |
| Phone | (800) 532-5904 |
| Fax | (701) 775-7430 |
| Website | ndsba.nd.gov |
| Renewal guidance | CPA renewal FAQ |
This page summarizes North Dakota CPE rules for general informational purposes and is reviewed against the North Dakota State Board of Accountancy's published guidance, including the six-credit ethics requirement effective from the year ending June 30, 2022. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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