North Dakota CPA CPE Requirements

License Renewal: July 31^st every year

Reporting Period: July 1^st to June 30^th every year. (For new licensees, first period will begin on date of licensure and end the following June 30^th. Second period begins on date of licensure and end on the 2^nd June 30^th after licensure. Third period begins on date of licensure and end on the third June 30^th after licensure.

CPE Documentation: Licenses may be renewed at The North Dakota Board of Accountancy.

Credit Limitations:

• Instruction: Repetitious presentations do not qualify as credit.

Credit Calculations:

• Instruction: Teaching credit is limited to 2 times credit available for taking the course.
• Partial Credit: One-half hour increments are allowable for a program at least one hour in length
• University/College:
  • One semester hour equates to 15 CPE hours
  • One quarter hour equates to 10 CPE hours
  • Preparation and instruction credit is allowed, limited to twice the continuing education course credit available for CPAs or LPAs taking the course.

Hour Requirements: 120 hours, 20/year for licensees in public practice; 60 hours, 16/year for licensees not in public practice.