North Dakota CPA CPE Requirements (2026): 120 Hours Every 3 Years
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Requirements Overview
North Dakota requires 120 hours of CPE across a rolling three-year reporting period running from July 1 to June 30. Each year requires a minimum of 20 hours, and 6 hours of ethics must be completed within the three-year window. This is higher than many states, which typically require only 2-4 hours of ethics per cycle.
Excess hours cannot be carried over — once a reporting period closes, any surplus is lost. The annual renewal deadline is June 30, and a $100 late fee kicks in on July 1. Licenses not renewed by July 31 are involuntarily relinquished, making timely compliance critical.
Non-resident accountants can claim an exemption if they verify they meet comparable CPE requirements in their state of residence. Partial credit is accepted in 0.2 or 0.5 increments, with nano learning limited to 0.2 increments only. Repetitious teaching presentations do not earn credit, and instruction credit is capped at twice the course credit available to learners.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 6 | Every renewal | 6 hours of Ethics required across the immediate preceding three reporting years. |
Exemptions
- Non-Resident Reciprocity — Non-resident accountants are exempt from North Dakota CPE requirements if they verify they meet comparable CPE requirements of their state of residence.Home state requirements must be considered comparable to North Dakota
How You Can Complete Your CE
North Dakota CPE Rules & Limits
Details specific to North Dakota that generic CE guides tend to miss:
- Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — CPE cannot be carried over. Excess hours in one reporting period do not transfer to the next.
- Reporting period: July 1 – June 30 over a rolling 3-year period.
- License renewal date: June 30 annually.
- Late fee of $100 applied beginning July 1.
- License involuntarily relinquished if not renewed by July 31.
- Repetitious teaching presentations not allowed for credit.
- Instruction credit capped at twice course credit available to learners.
- Partial credit accepted in 0.2 or 0.5 increments (nano learning: 0.2 only).
- One semester hour = 15 CPE hours; one quarter hour = 10 CPE hours.
- Must be a formal program of learning contributing directly to professional competence.
- Rule reference: Article 3-03.
Provider Requirements
North Dakota accepts CPE credits for programs offered by National Registry (NASBA) sponsors.
Tips for North Dakota CPAs
- North Dakota requires 6 hours of ethics per three-year cycle — higher than most states. Plan for 2 hours per year to stay on track.
- The timeline is strict: June 30 renewal, $100 late fee on July 1, involuntary relinquishment by July 31. Do not miss these dates.
- Non-resident CPAs should check whether their home state's CPE requirements qualify for North Dakota's reciprocity exemption.
- Repeated teaching of the same course does not earn credit. Only new presentations qualify for instruction hours.
Sources
- Cross-checked against the official published rules of the North Dakota State Board of Accountancy
- Each stated figure recorded with its exact source excerpt
- 1 source cited — 1 primary (official board)
CPA Requirements in Nearby States
Other Professions in North Dakota
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