North Dakota CPA Exam

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Note that North Dakota is a one-tier state. So, candidates may directly apply for the CPA license after passing the CPA Exam and fulfilling other pre-requisites. The license is the official permit to practice the profession in the state. The North Dakota Board of Accountancy (NDBA) is the license-issuing authority.

Let’s brief the licensing requirements in North Dakota.

Here lies the North Dakota CPA Exam and license requirements in detail. 

  • 24 semester hours or equivalent quarter hours in accounting courses
  • 24 semester hours in business courses

Contents

North Dakota CPA Exam Requirements

  • Eligibility Requirements

North Dakota CPA License Requirements

  • Education RequirementsExam RequirementsExperience RequirementsEthics Requirements

Continuing Professional Education (CPE)

  • Credit Calculation

North Dakota Exam Information & Resources

North Dakota CPA Exam Requirements

The Uniform CPA Exam is a computer-based series of tests with four sections. Each section is four-hour long. You must pass all the sections within 18 months. The 18-month period begins from the date you take your first passed CPA exam sectionCPA Exam SectionThe Uniform Certified Public Accountant (CPA) Exam comprises four sections, namely, Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). The unique content, structure, format, and scoring of the CPA exam earn it the title of one of the most challenging professional exams. read more.  

It assesses the required competence and knowledge in newly licensed CPAs to practice public accountancy. Make sure to score at least 75 points on a scale of 0-99 in each section. 

  • Auditing & Attestation (AUD CPA ExamAUD CPA ExamThe Auditing and Attestation (AUD) CPA exam section tests your expertise in performing auditing, attestation, and other service engagements.read more)Financial Accounting & Reporting (FAR CPA ExamFAR CPA ExamThe Financial Accounting and Reporting (FAR) CPA Exam section tests a candidate’s competency in understanding and applying financial accounting and reporting standards.read more)Regulation (REG CPA ExamREG CPA ExamREG CPA Exam (Regulation) exam section tests a candidate’s competency in applying the concepts of federal taxation, business law, and ethics. It is a four-hour exam with 15 minutes break.
  • read more)Business Environment & Concepts (BEC CPA ExamBEC CPA ExamThe BEC CPA Exam (Business Environment and Concepts) exam section evaluates your understanding of the general business environment and your duties and responsibilities as a CPA towards it. It assesses your ability to recognize and scrutinize situations related to Financial reporting, Financial statement audit and attestation and Tax preparation
  • read more)

The CPA Exam comprises five testlets with multiple-choice questions (MCQs) and task-based simulations (TBSs) in each section. Only BEC has an additional question type, written communication tasks (WCTs). 

Eligibility Requirements

CPA Exam applicants must earn at least 150 semester hours with an accounting concentration. It includes a bachelor’s degree or higher from a nationally or regionally accredited institution. Accounting concentration implies: 

  • 24 semester credits or equivalent of accounting courses (in accounting, audit, or tax subjects), and24 semester credits of other business courses (in business, management, finance, or marketing subjects)

Please note that you may include upto three economicsEconomicsEconomics is an area of social science that studies the production, distribution, and consumption of limited resources within a society. credits in business courses. However, accounting principles or equivalent courses do not contribute to the overall credit calculation. Extra accounting classes also qualify for credits. 

Candidates with foreign education credentials must obtain a course evaluation through NASBA International Evaluation Services (NIES) or Foreign Academic Credentials Service (FACS). 

You must fulfil the educational requirements either at the time of application or within six months after the exam application date. Furthermore, submit your application through North Dakota (ND) State Board website with the required fees and academic documents. 

Please note that your Notice-to-Schedule (NTS) is valid for only six months. Hence, you must sit for the applied section(s) within the specified period. 

North Dakota CPA License Requirements

Candidates must fulfil the below-mentioned CPA license requirementsCPA License RequirementsA Certified Public Accountant (CPA) is a US State Board-issued license that assures exceptional service standards in the accounting profession. The license can be awarded by any of the 55 US jurisdictions on passing the Uniform CPA Exam and fulfilling the state-specific education and experience requirements.read more.

  • Good moral characterBachelor’s degree with 150 semester hoursAt least 75 points in each section of the Uniform CPA Exam2000 hours of work experience (within four years)  AICPA Professional Ethics course with 90% or more score

Furthermore, North Dakota does not have citizenship, residency, social security, or minimum age requirements. 

Education Requirements

You must earn at least a bachelor’s degree with 150 semester hours from an accredited academic institution. It includes 24 hours in accounting and 24 hours in business courses. For more details, see the Eligibility Requirements section. 

Exam Requirements

North Dakota CPA licensure applicants must pass the Uniform CPA Exam within the rolling 18-month testing period. In addition, they should score at least 75 points in each of the four sections. Go through North Dakota CPA Exam Requirements for further details. 

Experience Requirements

Once you pass the CPA ExamCPA ExamA Certified Public Accountant (CPA) is a US state board-issued license to practice the accounting professionread more, ensure to complete one year of relevant full- or part-time work experience. This includes at least 2000 hours earned within four years. Moreover, an actively licensed CPA should verify your experience. 

Ethics Requirements

You must complete the AICPA’s Professional Ethics course and take the exam to qualify for licensure. Ensure to pass the ethics exam with at least 90%.  

Here are the details of the course. 

Continuing Professional Education (CPE) 

North Dakota CPAs must complete 120 CPA CPECPA CPEAs a Certified Public Accountant (CPA), you need to acquire Continuing Professional Education or CPE credits for sustaining your license. This ensures that you are actively involved in improving your know-how of the profession by engaging in learning activities.read more credit hours every three years to sustain their license. Moreover, they are required to earn at least 20 credit hours each year. Let’s look at the details. 

  • AICPA, SEC, & GAO Independence Rules

  • AICPA Code of Professional Conduct & Conceptual Framework

  • Need of the Code and its organization

  • Principles of Ethics

  • Sign-up for the Course

  • Get the required version

  • Go through the study material

  • Attempt the online ethics exam

  • For AICPA members – $179

  • For non-members –$225

  • Registration – $109.00 (member/non-member)

Credit Calculation

Once all the exam and license requirements mentioned above are fulfilled, you can call yourself a CPA in North Dakota! Try to prep up for the exam as soon as you graduate. Also, ensure to fill your licensure application on time to avoid any last-minute hassle. 

  • Courses offered by National Registry Sponsors
  • Formal learning programs contributing directly to professional competence

Please note that AICPA, NASBA, and the State Board keeps changing the exam and licensure criteria. Hence, always keep yourself updated with the latest changes in the ND CPA licensing policies.  

North Dakota Exam Information & Resources

  1. North Dakota State Board of Accountancy (https://www.ndsba.nd.gov/)

215N 3rd Street, Ste 202C

Grand Forks, North Dakota – 58203

Phone: 701-775-7100

  1. NASBA CPAES (https://nasba.org/)

800-CPA-EXAM (800-272-3926)

International: 615-880-4250

[email protected]

  1. AICPA (https://www.aicpa.org/)

220 Leigh Farm RoadDurham, NC 27707-8110

Phone: 888-777-7077

Fax: 800-362-5066

  1. North Dakota CPA Society (https://ndcpas.org/)

3100 South Columbia Road

Suite 500

Grand Forks, ND 58201

Contact: (701) 775-7111 or (877) 637-2727

E-mail: [email protected]

This has been a guide to North Dakota CPA Exam & License Requirements. Here we discuss the CPA exam and license requirements in the U.S. state of North Dakota along with its CPE requirements. You may consider the following CPA Review providers to prepare for your exams –

  • Universal CPA ReviewSurgent CPA ReviewSurgent vs Becker CPA Review