North Dakota CPA Requirements 2017 (Rules on Exam and Licensing)

North Dakota cpa requirementsNorth Dakota used to allow non-CPA supervisor to verify your experience. The rule has been changed in April 2016, meaning you do need to find a CPA to sign your verification form.

The rest of the requirements are pretty much the standard 3Es.

North Dakota CPA Requirements

1. Education Requirements to Sit for the Exam

  • Bachelor degree or above with accounting concentration.
  • 150 credit hours from an accredited university or educational institution.
  • 24 credit hours of Accounting courses and 24 hours of general business courses. You may check with the State Board for details on this requirement.

Note: you may take the exam before graduation. Specifically, you will need to complete your education within six months after your exam application date.

2. Additional North Dakota CPA Requirements for the License

Education

  • None.

Experience

  • 1 year of public or non-public accounting experience verified by a licensed CPA.
  • A CPA does not have to verify work experience. It needs to be someone that can verify amount of hours worked and what work was performed (i.e. a supervisor)*
  • Effective April 1, 2016, North Dakota candidates will need to get their experience verified by a CPA or equivalent (meaning those recognized in IQEX).

*Launched in Apr 2016* The NASBA Experience Verification service is now available to those who do not have access to an active U.S. CPA for verification.

Ethics Qualification

3. North Dakota CPA Requirements on Residency & Age

  • US citizenship not required
  • ND residency not required
  • Social security number requirement: not required. For those without SSN (e.g. H4 visa holders and international candidates) you will need to sign an affidavit. Please email ND state board for a copy of the form.
  • Minimum age: none

4. Fees

  • First-timers: $774 + application fee

*** Special note on NTS***

Unlike most states, NTS approved by North Dakota State Board is valid for 12 months counting from the date of NTS issuance.

5. Continuing Education

CPE is needed for license holders. Click here for North Dakota CPA CPE requirements.

6. Other Useful Information

7. Contact

North Dakota State Board of Accountancy
2701 S. Columbia Road
Grand Forks, ND 58201-6029

  • Email: ndsba@nd.gov
  • Phone: (800) 532-5904
  • Fax: (701) 775-7430

What to do if North Dakota CPA Requirements don’t Work?

Check out these pages to learn about the educational and experience requirements, with my recommendation at the end of the posts:

If you have questions, feel free to leave a comment below, or visit my Facebook page.

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley) and the publisher of this and several accounting professional exam prep sites

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  • Mahmoud says:

    Hello Stephanie and Thank you for the amazing website and book.
    I am considering to apply for ND state board and I have a couple of questions:
    1- What impact does the shorter NTS have on CPA candidates. Will it mean that I have to pass the four exams in one year only instead of the normal 18 months? Is the NTS renewable?
    2- I can only sit one or two exams maximum before the changes in April-2017. Which ones do you recommend to attempt before the changes kick in?
    3- Is experience before doing the CPA recognized in case of ND?
    4- Is it possible to get a licence and practice in another state after getting CPA from ND?
    Thanks a lot,

    • Stephanie Ng says:

      Hi Mahmoud, thanks for your kind words! On your questions:
      1. No, it simply means that you have to schedule your exam within a shorter period. The time allowed is still 18 months.

      2. I normally recommend FAR and AUD first, becaues FAR is pretty much the foundation for the rest of the parts (as in FAR concepts may reappear throughout). Another school of thoughts is to take BEC first, because BEC will have the most changes.
      For me, if you are a first-time taker anyway, the change doesn’t matter and I’d recommend you take FAR first. If you are a retaker, then maybe taking BEC makes sense given you are used to the old format.

      3. I am not sure, but I would think so. You may want to email them to make sure.

      4. It is possible and most likely ok, but it is best to check with the specific rules first: http://www.cpamobility.org/

      In general ND is no longer as attractive because they will start asking for active CPAs to verify the experience. But if you are able to fulfill the experience requirements, there is no problem of picking ND. Hope it helps!

      • Mahmoud says:

        Thank you so much for your quick reply. Which state is the most attractive for International Candidates? I have a BSc in Business 120 and a Master in Economics. I want a state that does not require residency and accepts experience in any accounting field ( government). What do you think of Illinois?
        Thanks so much for your help and time.
        Regards

  • Vivian Zhao says:

    Hi Stephanie,

    I have more than 150 credit hours with 32.5 credit hours of Accounting courses and 81 credit hours of Business courses but without any accounting experience. Am I eligible to sit for the CPA exam of ND State Board?

    Thank you

  • Nasira Retiwalla says:

    Hi Stephanie,

    I have completed by CPA exams in May 2014 and was registered with the New Mexico State Board. I had done my evaluation from ece.org. Would you accept foreign education evaluated by ece.org evaluation agency.

    Thanks

    Nasira

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