Requirements

North Dakota CPA Exam Requirements (2026)

North Dakota requires 150 semester hours and one year of experience. The North Dakota State Board of Accountancy manages the CPA licensing process.

Quick answer

North Dakota requires 150 semester hours, 1 year of experience, and passing all 4 CPA exam sections. Overseen by the North Dakota State Board of Accountancy.

150 hrs

Education

semester hours

1 yr

Experience

either

$50

Application Fee

state board

120 hrs

CPE

triennial

Licensing Timeline

Steps to CPA License in North Dakota

1. Complete Education Requirements

Earn 150 semester hours with at least 24 hours of accounting coursework.

2. Apply for the CPA Exam

Apply through NASBA and the North Dakota Board of Accountancy.

3. Schedule and Pass the CPA Exam

Pass all four sections within 30 months.

4. Gain Professional Experience

Complete one year of supervised accounting experience.

5. Complete Ethics Requirements

Pass the AICPA Professional Ethics exam.

6. Apply for Your CPA License

Submit your license application to the North Dakota board.

Fee Breakdown

Fee estimates for North Dakota — verify current amounts at North Dakota State Board of Accountancy
Fee TypeAmount
State Application Fee$50
Exam Fee (per section)$238
Total Exam Fees (4 sections)$952
Estimated Total (exam only)$1002

Your North Dakota CPA Checklist

0/6 complete
1. Complete Education Requirements

Earn 150 semester hours with at least 24 hours of accounting coursework.

2. Apply for the CPA Exam
3. Schedule and Pass the CPA Exam
4. Gain Professional Experience
5. Complete Ethics Requirements
6. Apply for Your CPA License

What makes North Dakota unique

  • North Dakota uses a triennial CPE cycle requiring 120 hours.
  • Affordable application fees and cost of living.
  • No residency or age requirement.

Education Requirements

North Dakota requires 150 semester hours from an accredited institution, including 24 semester hours of accounting. The University of North Dakota and North Dakota State University offer accounting programs. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

Coursework must cover core accounting disciplines. This ensures that you do not waste precious hours re-watching identical lecture modules or re-reading long textbook chapters that you have already comprehended. Instead, our analytics pinpoint the exact wording tricks and cognitive patterns that cause incorrect answers under exam conditions, maximizing the value of your existing firm-sponsored curriculum. Each core and discipline section of the exam features its own unique testing style, specific cognitive demands, and Blueprint weightings. Adapting your study strategies to match these section-specific differences ensures that you do not waste effort on irrelevant details or miss high-yield concepts.

CPA Exam and Experience

Candidates apply through NASBA and test at Prometric centers. Due to the state's size, some candidates may test in neighboring states. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

One year of accounting experience under CPA supervision is required. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

Fees and Licensing

North Dakota's application fee is approximately $50. Total first-attempt costs are about $1,003. Many major public accounting firms and corporate employers maintain discretionary professional development funds that can be applied to targeted practice supplements. Presenting a clear, analytics-backed progress report to your learning manager can help justify the expense and secure firm-level sponsorship.

The state's very affordable cost of living makes the CPA journey budget-friendly. Many major public accounting firms and corporate employers maintain discretionary professional development funds that can be applied to targeted practice supplements. Presenting a clear, analytics-backed progress report to your learning manager can help justify the expense and secure firm-level sponsorship.

Continuing Professional Education

North Dakota CPAs must complete 120 hours of CPE every three years (triennial cycle), averaging 40 hours per year, including 4 hours of ethics. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

The triennial cycle provides flexibility in how CPAs schedule their continuing education. Protecting your study calendar during demanding professional quarters requires a realistic, highly structured plan that accommodates unexpected client demands and deadlines. By breaking down your study objectives into short, focused daily milestones, you can maintain continuous progress without experiencing cognitive burnout.

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Frequently Asked Questions

Can I sit for the CPA exam with 120 hours in North Dakota?
North Dakota requires 150 hours to sit. Check with the board for current policies.
What is North Dakota's CPE cycle?
North Dakota uses a triennial cycle requiring 120 hours of CPE, including 4 hours of ethics.
What experience does North Dakota require?
One year of accounting experience under CPA supervision in public, industry, or government.