CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

North Dakota

State CPE Requirements

State Board Website:

https://www.ndsba.nd.gov/

License Renewal Deadline:

7/31 annually

CPE Reporting Period:

7/1 to 6/30 annually

Total CPE Hours Required:

Licensees in public practice: 120 hours – Licensees not in public practice: 60 hours

Minimum CE Hours per year:

Licensees in public practice: 20 hours – Licensees not in public practice: 16 hours

Ethics Requirements:

• None required. Ethics courses are encouraged as part of the CPE requirement, but not required.
• Effective with the reporting period ending 6/30/2022, 6 hours of Ethics will be required across the immediate preceding three reporting years.

Credit Limitations:

Instruction: Repetitious presentations are not allowed for credit.

Other Subject Area Requirements:

None

Other State Policies:

• North Dakota accepts CPE credits for programs offered by National Registry sponsors.
• To qualify a program must be a formal program of learning which contributed directly to professional competence.
Non-Resident Licensee
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, provided the state of residence requirements are considered comparable to North Dakota. This exemption is not applicable for CPA residents of Wisconsin, New York and the Virgin Islands.

Recommended Ethics Product