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North Dakota CPE details

Who must file the annual CPE / license renewal form?
All CPAs and LPAs except those on "retired" status. You may report course details on another form that includes all requested details. New CPAs: check all appropriate boxes, sign, date, and return the form, but no CPE is required in the year you are certified. Contact the Board to inquire about retired status.

How much CPE do I need?
1. Those performing accounting, auditing, management or financial advisory, consulting, bookkeeping, or tax services, for a client or an employer's client, while holding out to the public as a licensee in this state, must have completed 120 hours of acceptable CPE in the immediate preceding three reporting periods and at least 20 credit hours each year.

2. All others who in any way hold out as a CPA or LPA in this state (except those on "retired" status, and those who include the term "inactive" when using the CPA or LPA title) must have completed 60 hours in the prior 3 years and at least 16 each year.

What is I'm short of CPE credits when I file?
If you are short of the required CPE hours, include a statement of how and when you will make up the shortage.

What if go into public practice?
To enter public practice, you must meet the relevant CPE requirements and show evidence of familiarity with current procedures and practices in the intended service areas. A provisional permit is available to begin public practice without the full CPE level.

What counts as CPE?
The main factor in determining if a program qualifies as CPE is if it is a formal program of learning which contributes directly to professional competence. The program must also meet the following criteria:

1. Formal programs requiring class attendance qualify only if:
a. A outline is prepared in advance and preserved;
b. The program is at least 1 CPE credit hour in length;
c. the program is conducted by a qualified instructor;
d. A record of registration/attendance is maintained.

2. Self-study programs may qualify only if:
a. A syllabus is prepared in advance and preserved;
b. The program is at least 1 CPE credit hour in length;
c. It is offered / administered by an appropriate sponsor;
d. Program materials are prepared by qualified authors;
e. Records of registration and completion are maintained.

Programs offered by NASBA CPE Registry sponsors qualify, but registration is not mandatory. CPE programs should be measured in full hour increments, with one hour of credit awarded for each fifty minutes of instruction. One-half hour increments are allowable for a program that is at least an hour in length. Fractional hours within a conference may be combined into one program total.
Only class hours or self-study equivalents, and not preparation hours, are to be counted.
Self-study can be counted on an hour-for-hour basis if it meets the National CPE Standards re. interactivity.

Limits: Teaching will qualify for credit to the extent that it contributes to the individual's professional competence, to a total credit limit of twice the program's credit for participants; repetitious presentations are not to be counted. Courses taken for college credit may receive credit at the rate of 15 hours per semester hour of college credit, or 10 hours per quarter hour.

Non-resident exemptions
Non-resident accountants are exempt from the ND CPE requirements, if they verify that they meet the CPE requirements of their residence state, provided they are considered comparable to ND. Nonresident accountants practicing public accounting in ND must meet the public practice CPE requirements of their residence jurisdiction. CPE details need not be reported on the annual reporting form, simply insert state initials on the form, sign, and return. If you are a non-resident, and hold out in ND, but do not perform any of the services listed next to the second check box (front of form), you may be exempt from ND CPE requirements, if you meet the non-public CPE requirements of your residence state (if comparable to ND). Call 800-532-5904 to see if you are exempt.

To obtain a CPE form & instructions: Forms