Becoming a CPA in North Dakota requires completing specific education requirements, passing the Uniform CPA Exam, gaining professional experience, and obtaining your license. This comprehensive guide provides step-by-step instructions for meeting North Dakota’s CPA requirements in 2025, including costs, timelines, and all necessary forms.
Quick Facts: North Dakota CPA Requirements
The following steps will guide you through the process of becoming a CPA in North Dakota:
- Step 1: Complete Your Education Requirements
- Step 2: Pass the Uniform CPA Exam
- Step 3: Gain Required Professional Experience
- Step 4: Apply for Your North Dakota CPA License
- Step 5: Maintain Your License with Continuing Education
- Step 6: Understanding CPA Salaries in North Dakota
- Step 7: Frequently Asked Questions
Step 1: Complete Your Education Requirements
The North Dakota State Board of Accountancy (NDSBA) requires all CPA candidates to complete 150 semester hours of college credit and earn at least a bachelor’s degree from an accredited institution.
Education Path Options
Since most bachelor’s degrees consist of 120 semester hours, you’ll need an additional 30 credits. Consider these options:
- Master’s in Accounting: The most common path for meeting the 150-hour requirement
- MBA with Accounting Concentration: Combines business leadership with accounting expertise
- Post-Baccalaureate Certificate: Focused coursework for those with non-accounting bachelor’s degrees
- Five-Year CPA Track Programs: Integrated bachelor’s and master’s programs designed specifically for CPA candidates
Required Coursework
Your 150 semester hours must include:
Accreditation Requirements
The NDSBA accepts degrees from institutions recognized by the U.S. Department of Education and listed in their Database of Postsecondary Institutions and Programs.
For international education credentials, you must obtain an evaluation from a National Association of Credential Evaluation Services (NACES) member agency.
Step 2: Pass the Uniform CPA Exam
You may sit for the Uniform CPA Exam when you’re within six months of completing North Dakota’s education requirements.
Application Process
- Download the Application: Obtain the NDSBA CPA Exam Application
- Gather References: Obtain three character references from non-relatives who can attest to your moral character
- Submit Transcripts: Include official college transcripts showing degree conferred (or expected graduation date)
- Pay Application Fee: $120 payable to NDSBA
- Mail Application: Send all materials to:
North Dakota State Board of Accountancy
2701 S. Columbia Rd.
Grand Forks, ND 58201-6029
Exam Testing Process
After approval, you’ll receive:
- Authorization to Test (ATT): From NDSBA confirming eligibility
- Payment Coupon: From NASBA for exam fees
- Notice to Schedule (NTS): Allowing you to schedule exam appointments
North Dakota offers testing locations in Bismarck and Grand Forks through Prometric Testing Centers.
CPA Exam Sections and Costs
For testing accommodations or additional information, contact the NDSBA at (800) 532-5904.
Step 3: Gain Required Professional Experience
North Dakota requires one year (2,000 hours) of qualifying accounting experience under the supervision of a licensed CPA.
Qualifying Experience Types
Experience may be gained in:
- Public accounting firms
- Government accounting positions
- Industry accounting roles
- Academic positions (teaching accounting)
Required Services
Your experience must include providing one or more of these services:
- Attestation services
- Accounting and bookkeeping
- Management advisory services
- Consulting services
- Tax preparation and planning
- Financial advisory services
Ethics Requirement
Before licensure, you must pass the AICPA Professional Ethics Course. This self-study course covers professional responsibilities and ethical standards for CPAs.
Experience Verification
Your supervising CPA must complete a Certificate of Experience form verifying your work. Important requirements:
- Experience must occur within four years
- Supervisor must be a licensed CPA
- Form must be submitted directly to NDSBA by supervisor
Step 4: Apply for Your North Dakota CPA License
Once you’ve completed all requirements, you’re ready to apply for your CPA certificate.
Application Process
- Contact NDSBA at (800) 532-5904 or [email protected] to request the Initial CPA Certificate application
- Complete the application with all required documentation
- Submit to NDSBA at the address above
- Allow 4-8 weeks for processing (depending on board meeting schedules)
Reciprocity Options
North Dakota offers reciprocity for CPAs licensed in other jurisdictions:
Substantially Equivalent States
All U.S. states are now considered substantially equivalent. Requirements:
- Complete the Application for Reciprocity
- Submit Authorization for Exchange of Information
- Pay $140 processing fee
International Reciprocity
North Dakota reciprocates with these international jurisdictions:
- Institute of Chartered Accountants in Australia (ICAA)
- Canadian Institute of Chartered Accountants (CICA)
- Chartered Accountants Ireland (CAI)
- Instituto Mexicano de Contadores Públicos (IMCP)
- New Zealand Institute of Chartered Accountants (NZICA)
- Hong Kong Institute of Certified Public Accountants (HKICPA)
International candidates must pass the International Qualification Examination (IQEX).
Step 5: Maintain Your License with Continuing Education
North Dakota CPAs must complete continuing professional education (CPE) to maintain their licenses.
CPE Requirements
Qualifying CPE Activities
- Self-study programs
- College courses (1 semester hour = 15 CPE hours for credit courses)
- Group programs and conferences
- Teaching accounting courses (first-time only)
- Serving as discussion leader (first-time only)
Approved CPE Providers
- NASBA National Registry of CPE Sponsors
- Society of North Dakota CPAs
- North Dakota colleges and universities
- American Institute of CPAs (AICPA)
Maintain documentation of all CPE activities for five years, including course details, completion certificates, and hours claimed.
Step 6: Understanding CPA Salaries in North Dakota
According to the Bureau of Labor Statistics, accountants and auditors in North Dakota earn competitive salaries that reflect the state’s growing economy and demand for financial professionals.
North Dakota Accountant and Auditor Salary Data
Top Paying Cities in North Dakota
CPAs typically earn 10-15% more than non-certified accountants due to their advanced qualifications and expertise. Factors affecting salary include:
- Years of experience
- Industry specialization
- Size of employer
- Additional certifications
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Step 7: Frequently Asked Questions
How long does it take to become a CPA in North Dakota?
The typical timeline is 2-4 years after completing your bachelor’s degree. This includes meeting the 150-hour education requirement (1-2 years), studying for and passing the CPA exam (6-18 months), and gaining the required one year of professional experience.
What is the total cost of becoming a CPA in North Dakota?
Beyond education costs, expect to invest $3,000-$5,000, including exam fees ($1,426 for all four sections), review courses ($2,000-$3,000), ethics course ($200-$300), and application fees ($140 for initial license).
Can I start taking the CPA exam before graduating?
Yes, North Dakota allows you to sit for the CPA exam when you’re within six months of completing the 150-hour education requirement. This lets you begin the exam process while finishing your final semester.
Do I need a master’s degree to become a CPA in North Dakota?
No, a master’s degree is not required. You need 150 semester hours of education and a bachelor’s degree. However, many candidates earn a master’s in accounting or MBA to meet the 150-hour requirement efficiently.
How often do I need to renew my North Dakota CPA license?
North Dakota CPA licenses must be renewed annually by December 31st. You’ll need to complete your required CPE hours and pay the renewal fee to maintain active status.
What happens if I fail a section of the CPA exam?
You can retake any failed section after receiving your score report. However, you must pass all four sections within an 18-month window. If you don’t, you’ll lose credit for the earliest passed section and need to retake it.
Next Steps
Now that you understand North Dakota’s CPA requirements, take action:
- Evaluate your current education credits against the 150-hour requirement
- Research accounting degree programs if additional coursework is needed
- Connect with the North Dakota Society of CPAs for networking and resources
- Begin preparing for the CPA exam with a review course
Remember to verify all requirements directly with the North Dakota State Board of Accountancy, as regulations may change. Good luck on your journey to becoming a CPA in North Dakota!
