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:
- Minimum age: None
- U.S. Residency NOT Required
- 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:
- Bachelor’s degree or above with an accounting concentration
- 150-semester units from an accredited university
- 24 semester hours of accounting courses
- 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
- 1 year of public or non-public accounting experience verified by a licensed CPA
- CPA/CA holders from other countries may be able to get Chartered Accountant certificate. Please check directly with North Dakota Board of Accountancy for details.
Ethics Exam
- Passing of the AICPA ethics exam is required
- Cost of course is $299 or $245 for AICPA members
Additional CPA Requirements
- Pass all 4 sections of the CPA exam with a score of 75% or higher
- Complete verified accounting work experience
- Pass AICPA Ethics Exam
- Fill out and submit all required CPA license application paperwork
- 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.
| Auditing and Attestation (AUD) | $225 |
| Business Environment and Concepts (BEC) | $225 |
| Financial Accounting and Reporting (FAR) | $225 |
| Regulation (REG) | $225 |
| Initial Exam Application Fee | $120 |
| Re-examination Fee | $600 |
| CPA License Application Fee | $185 |
| CPA License Renewal Fee | $85 - $185 |
**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 Salary.com. 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.
FAQs
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.
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.
Candidates must have a bachelor’s degree or higher with 150 semester hours of college credit, including specific accounting and business courses.
No, there are no residency requirements in North Dakota to sit for the CPA exam.
Yes, CPA exam scores can be transferred to North Dakota from another state.
Candidates can apply through the North Dakota State Board of Accountancy’s website, where they must submit an application and required documentation.
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.
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.
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.
Bryce Welker is a regular contributor to Forbes, Inc.com, YEC and Business Insider. After graduating from San Diego State University he went on to earn his Certified Public Accountant license and created CrushTheCPAexam.com to share his knowledge and experience to help other accountants become CPAs too. Bryce was named one of Accounting Today’s “Accountants To Watch” among other accolades. As Seen On Forbes
