North Dakota CPA Exam & License Requirements

Updated: November 29, 2023 You’re our #1 priority.
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The journey to CPA licensure in North Dakota is evolving, reflecting the profession’s response to contemporary challenges. As noted in The CPA Journal, the accounting field is grappling with maintaining standards while adapting to new demands: “We are well conditioned to maintain the status quo… It takes conscious thought and practice to notice a potential barrier and dissect it.”

This mirrors North Dakota’s approach, where traditional pathways like the 150-hour education requirement are upheld, yet there is an openness to future changes. CPA candidates in North Dakota must navigate these existing standards while remaining adaptable to the profession’s ongoing evolution, particularly in response to the changing landscape of accounting and finance.

North Dakota CPA General Requirements

To be eligible to sit for the CPA exam, students must first fulfill these qualifications and requirements:

  1. Minimum age: None
  2. U.S. Residency NOT Required
  3. State Residency NOT Required

As you can see, North Dakota is a lot more lax than other states when it comes to age and residency.

Education Requirements

As far as education requirements are concerned, North Dakota CPA candidates should have the following candidates:

  1. Bachelor’s degree or above with an accounting concentration
  2. 150-semester units from an accredited university
  3. 24 semester hours of accounting courses
  4. 24 hours of general business courses

There are lots of ways to get these credits, even if you’re on a budget or time crunch. As explained in a Reddit discussion on the subject, 

*Special Note: You may sit for the exam prior to reaching 150 units but will need to complete your education within six months of your exam application date

Other North Dakota CPA License Requirements

Work Experience

Ethics Exam

  • Passing of the AICPA ethics exam is required
  • Cost of course is $299 or $245 for AICPA members

Additional CPA Requirements

  1. Pass all 4 sections of the CPA exam with a score of 75% or higher
  2. Complete verified accounting work experience
  3. Pass AICPA Ethics Exam
  4. Fill out and submit all required CPA license application paperwork
  5. Pay the CPA license application fee

North Dakota CPA Exam Fees

The cost to take all four sections of the CPA exam in North Dakota is $1,379.20 ($344.80 per section) plus the initial $120 application fee. The re-examination registration fee is $60.

**Important Note: You should not apply and pay for exam sections that will not be taken within six months because your Notice to Schedule (NTS) in North Dakota expires 6 months after issuance.

ND Exam Information and Resources

North Dakota CPA Exam Candidates

ND CPA Examination Application

For more details, please contact:

North Dakota State Board of Accountancy
1407 24th Ave S, Ste 217
Grand Forks, ND 58201-6029

Email: [email protected]
Phone: 701-775-7100
Fax: 701-775-7430

Comparing CPA Requirements in North Dakota to Other States

Understanding the CPA requirements in North Dakota in comparison to other states can help prospective CPAs make informed decisions about where to pursue their licensure. Unlike some states, North Dakota does not have a minimum age requirement and does not require U.S. residency. This makes it more accessible for a diverse range of candidates. In terms of educational requirements, North Dakota adheres to the standard 150-semester unit requirement, similar to most states.

However, it’s important to note that some states may have different specifications for accounting and business course credits. Check out our guide for a detailed comparison of CPA requirements across various states.

The CPA licensure process is subject to changes and updates. As of 2023, the North Dakota State Board of Accountancy has maintained its standard requirements, but it’s crucial for candidates to stay informed about any potential changes. Regular updates can be found on the North Dakota State Board of Accountancy website. Additionally, candidates should be aware of any changes in the CPA Exam itself, which can be tracked through the American Institute of CPAs (AICPA).

Career Opportunities for CPAs in North Dakota

In North Dakota, CPAs can explore roles in public accounting firms, engaging in audit, tax, and consulting services. Private corporations also offer lucrative positions in financial management, internal auditing, and tax planning. Additionally, government agencies provide opportunities in regulatory compliance, financial reporting, and budget analysis.

The average annual salary for a CPA in North Dakota is approximately $89,701, according to ZipRecruiter. This figure can vary based on experience, specialization, and location within the state. For instance, salaries in urban areas like Bismarck may range between $68,563 and $450,042, according to It’s important for prospective CPAs to consider these factors when evaluating career opportunities.

Overall, North Dakota offers a promising environment for CPAs, with competitive salaries and a variety of career paths to explore. Staying informed and connected through professional networks and resources is key to maximizing the potential of a CPA career in this state.

Local Professional Networks and CPA Organizations in North Dakota

Building a professional network is crucial for career growth and development in the field of accounting. In North Dakota, CPAs and CPA candidates can connect with various local organizations and networks. The North Dakota CPA Society offers networking events, professional development opportunities, and resources for both seasoned professionals and those new to the field. Additionally, the American Institute of CPAs (AICPA) provides national-level resources and networking opportunities that can be beneficial for CPAs practicing in North Dakota.

What’s Next?

Now that you have started the CPA exam application process, your next step is to find a CPA Review Course that fits your budget, learning style, and schedule.

It can take several weeks for your application to be processed, so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now, you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!

At Crush The CPA Exam, we are fully committed to ensuring that our North Dakota CPA Exam & License Requirements page remains a premier, up-to-date resource for aspiring CPAs. Recognizing the dynamic nature of the accounting profession, we pledge to regularly update our content with the latest information, regulatory changes, and any new trends affecting the CPA landscape.

Additionally, we are dedicated to expanding our FAQs section to cover a broader spectrum of queries. This expansion will include more specific questions on topics like navigating the application process for candidates with international credentials, strategies for balancing work and study, detailed breakdowns of continuing education requirements, and advice on transitioning from exam completion to licensure. Our goal is to provide comprehensive, clear, and practical guidance to support CPA candidates at every stage of their journey.


How often can I take the CPA exam in North Dakota?

Candidates can take each section of the exam up to four times a year during the designated testing windows. There is no limit to the number of times a candidate can retake a failed section.

Is work experience required to take the CPA exam in North Dakota?

Work experience is not required to take the exam, but it is necessary for licensure. Candidates must complete one year (2,000 hours) of work experience under a licensed CPA’s supervision.

What are the educational requirements for the CPA exam in North Dakota?

Candidates must have a bachelor’s degree or higher with 150 semester hours of college credit, including specific accounting and business courses.

Are there residency requirements for taking the CPA exam in North Dakota?

No, there are no residency requirements in North Dakota to sit for the CPA exam.

Can I transfer my CPA exam scores from another state to North Dakota?

Yes, CPA exam scores can be transferred to North Dakota from another state.

How do I apply to take the CPA exam in North Dakota?

Candidates can apply through the North Dakota State Board of Accountancy’s website, where they must submit an application and required documentation.

Are there mentorship or support programs available for CPA candidates in North Dakota?

The North Dakota State Board of Accountancy and other professional organizations offer mentorship and support programs. These programs provide resources, networking opportunities, and guidance for CPA candidates.

Can CPAs licensed in other states practice in North Dakota? What are the reciprocity requirements?

CPAs licensed in other states can practice in North Dakota through reciprocity. They must submit an application for reciprocity, provide verification of their out-of-state license, and may need to meet additional CPE or ethics requirements as dictated by the North Dakota State Board of Accountancy.

What are the Continuing Professional Education (CPE) requirements for CPAs in North Dakota?

CPAs in North Dakota must complete 120 hours of CPE every three years, with at least 20 hours per year. These hours can be earned through various activities, including formal courses, seminars, webinars, and self-study programs, as long as they are verifiable and relevant to the profession.