a CPA (N.D.) requires:
of the Uniform CPA Examination, according to Board regulations and policies
Completion of Professional Ethics: The AICPA’s Comprehensive Course
Experience: One year of experience meeting relevant conditions (after
December 31, 2000)
details of accounting credentials
of applicable fees
Education: At least 150 semester hours of college education including a
baccalaureate or higher degree or their equivalent conferred by a college or
university acceptable to the board, the total educational program to include
an accounting concentration of 24 semester credits or equivalent of
accounting education (not to include principles or equivalent), plus 24
credits of other business courses or equivalent. There is a provision available
for those holding 4 years of appropriate experience or 120 education credits
as of 12/31/99, and passing the Exam by 12/31/04; for details, contact the
credit = 2/3 semester credit..
on Reciprocal Certificates and Substantial Equivalency is below.
The CPA Exam can be written during a 60 day “window” -- the first two months
of each quarter (e.g. April and May). An application packet can be obtained
from the Board office or from the forms section of the website. All
application materials are to be submitted in one package. Applicants are
encouraged to submit applications 30 days in advance of their target writing
sections of the CPA Exam may be taken individually and in any order. An
applicant shall retain conditional credit for any section passed, for 18
months after their test date. An applicant must pass all exam sections within
a rolling 18 month period (starting the date they took the first section
passed). An Exam section may not be retaken in the same 60 day testing
window. If all Exam sections are not passed in the 18 month period, credit
will expire for any section passed outside the 18 month period.
Candidates who have passed all or parts of the CPA exam elsewhere may
transfer those grades providing credit would have been given under our
then-applicable requirements if the exam had been taken in this state.
Q. For the concentration, what counts as “accounting” and as “other business”?
A. The Accounting concentration may include classes with an accounting or tax
rubric, or the term "accounting" or "tax" in their
title. "Financial Statement Analysis" also qualifies.
The other business concentration may include classes with a rubric of
business, management, finance or marketing, or having one of these terms in
their title. Additional accounting classes also qualify. 3
credits of business law will be allowed under the accounting concentration
and all other law classes that have business, management, finance or
marketing in the rubric or title will be counted under "other business" . Also, up to 3 economics credits will be
applied under the "other business" concentration.
Q. Does a
person have to finish all classes before writing the CPA exam?
A. No. The Board can allow you to write if it is satisfied you will complete
your education within six months after your exam application date.
In order to write the exam as a North Dakota candidate, education completed
at non-U.S. schools is to be evaluated for equivalency with U.S. standards.
Obtain a course by course evaluation (at least for the concentration
As of June 1, 2015, the foreign education evaluation must be from one of two
vendors: NASBA or FACS.
CPAs, who hold a certificate from another state may obtain a reciprocal CPA
certificate, provided their state extends similar reciprocity to North Dakota
CPAs. An applicant for a reciprocal certificate must have passed the
examination with grades that would have been passing grades in North Dakota
at the time, must meet all requirements for a certificate (at the time of
application or at the time of issuance of the other state certificate), and
pay the applicable fees. There is also provision for obtaining a ND
certificate without meeting all these requirements, if the applicant (or the
state which issued their certificate) has attained substantial equivalency.
An individual whose principal place of business is not in this state shall
have all the privileges of certificate holders and licensees of this state
without the need to obtain a certificate or permit, if the individual holds a
valid certificate as a CPA from a state that has attained substantial
equivalency, or if the individual's CPA qualifications are deemed to meet
substantial equivalency. Contact our office to pursue this option.
certificates for foreign accounting designations
North Dakota's accounting law makes provision for issuing certificates to
holders of foreign accounting credentials under certain conditions. Contact
the Board for details.
State requirements are found in a Digest of State Accountancy Laws …
available by calling 888-777-7077; follow the prompts to the order
The requirements area also available at the Accounting Licensure Library.
For CPA Exam
review programs contact firstname.lastname@example.org
For CPA exam information, visit www.cpa-exam.org.