TO BECOME A CPA
In a nutshell, becoming a CPA around the country calls for 3 Es
education, examination and experience. A summary of North Dakota
provisions are shown below. More details available by clicking
the become a CPA link, at left.
At least 150 semester hours of college education, including a
BA or BS or higher degree or their equivalent, from an accepted
college. At least 24 semester credits of accounting coursework
or equivalent, and 24 credits of other business coursework; not
including accounting principles. A provision exists for
one holding 4 years of experience or 120 education credits at
12/31/99, and passing the CPA Exam by 12/31/04. For details, contact
the Board office.
Passage of the Uniform CPA Examination is expected, following
Board regulations and policies. An ethics course is also required
-- Professional Ethics: The AICPA Comprehensive Course.
At least 1 year of experience is expected, meeting relevant conditions.
As of April 1, 2016, experience is to be verified
by a CPA (or a CA of Australia, Canada, Ireland or New Zealand,
or a Hong Kong CPAs of Mexico CP).
Good moral character is also expected, and of course there are costs and
About the Board
The Board of Accountancy reviews the entrance qualifications of CPA
candidates, annually registers accountants, monitors continuing education,
and addresses consumer concerns. Virtually all Board records are open to
the public, with no time limits (other than the record retention schedule).
For records access, contact the Board office. There are 5
Governor-appointed board members, plus a small staff in Grand Forks.
Contact the Board office at 800-532-5904.