Rule Changes proposed The Board is proposing various changes in the accounting rules. Many are housekeeping and pretty minor. But a few have more impact. One major change is to bring all accountants up to the same level of CPE - 20 credits per year, 120 over each 3-year period. This is already required for those who are members of the AICPA. The change wouldn't happen immediately. It won't be fully in place until the 3-year period that ends June 2022. So one could wait until the 2021 to 2022 CPE year … but it would be a heavy CPE load that year! Those accountants not in public practice have a couple of options that eliminate the need for any change. One option is to use the term "inactive" when using the CPA title. Another option is to not use the CPA title, an approach some already use. If those options aren't comfortable, there are numerous educational options available, some without any cost. Well-known names such as PWC, Robert Half, KPMG and the AICPA provide some no-fee options. Subscription options are also available that allow multiple credits at a fixed subscription as low as $95. Click for wording of the proposed changes, details about hearings, and a regulatory analysis. Information is also available at the Board office, 800-532-5904, or ndsba@nd.gov. at a glance … HOW TO BECOME A CPA In a nutshell, becoming a CPA around the country calls for 3 “E”s – 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. Education 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. Examinations 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. Experience At least 1 year of experience is expected, meeting relevant conditions. Good moral character is also expected, and of course there are costs and paperwork involved. 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.