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North Dakota CPA Exam Requirements


For Candidates in North Dakota that have not Taken the Uniform CPA Exam

All certified public accountants (CPAs) that work in North Dakota must abide by the professional standards maintained by the North Dakota Board of Accountancy. While the Board is charged with reviewing the entrance qualifications of all CPA’s, it is also responsible for:

  • Monitoring continuing education activities
  • Maintaining the annual registration of accountants
  • Responding to arising consumer concerns

Education Requirements

North Dakota CPA Exam candidates must complete 150 semester hours of post-secondary education from a Board-approved college or university. The education program must include:

*Today’s CPAs are expected to look beyond the numbers and serve as strategic leaders in business. Capella University offers online programs at two levels that provide a business education while also giving you the accounting skills you need to prepare for the Uniform CPA Exam:

*Accredited online master’s programs in accounting are helping to make the 150 semester hours required for a CPA license more accessible than ever. The AICPA recognizes Master of Science in Accounting programs as providing bachelor’s degree holders with the most direct path to earning the additional credit hours required for CPA licensure.

  • A bachelor degree, graduate degree or equivalent
  • 24 semester credits in an accounting concentration (or equivalent)
  • 24 semester credits in other business courses (or equivalent)

According to the North Dakota State Board of Accountancy, examples of accounting concentration credits include:

  • Courses with an accounting or tax rubric
  • Courses with “accounting” or “tax” in its title
  • Courses with “financial statement analysis” in its title

Examples of other business credits include courses in:

  • Business
  • Management
  • Finance
  • Marketing
  • Accounting

Examination candidates that have not completed 150 semester hours of post-secondary education may be allowed to sit for examination if the Board is confident the candidate will complete the educational requirement within six months of the exam application date.

Fee Schedule

Candidates must submit a $120 payment upon submitting a CPA Exam Application to the North Dakota State Board of Accountancy.

Prometric test centers in North Dakota are located in:

  • Bismarck
  • Fargo
  • Grand Forks

Already passed the CPA Exam and looking for additional licensing requirements in North Dakota? – Click Here