North Dakota CPA Requirements 2027
Confirm the credit clock before making a deadline plan. Build your 2027 application and study plan from dated official evidence.
Checkpoint 1
Can I take the exam?
120 + 24/24
North Dakota exam entry uses 120 credits with 24 non-principles accounting and 24 business credits. The board describes conditional admission up to six months before completion.
Check exam entryCheckpoint 2
Can I obtain the license?
North Dakota’s current license route requires a qualifying degree and 150 credits, one calendar year with 2,000 qualifying experience hours, and the AICPA ethics requirement.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesYour 2027 application roadmap
Confirm the credit clock before making a deadline plan
For 2027, keep the conditional exam route and current 150-credit licensing route separate, and resolve the credit-clock wording before making a deadline calculation.
Before applying
Check North Dakota exam entry and map your transcript. 120 + 24/24
Before choosing classes
Choose a licensing route and record the remaining accepted subjects. Extra credits help only when they meet that route’s conditions.
Before booking a section
Coordinate your NTS, study readiness, published 2027 testing windows, and the July exam-interface transition.
Before counting experience
Confirm the work, duration, supervisor, and documentation accepted for your North Dakota license path.
What this edition adds to your 2026 reference
Use this edition to organize a 2027 application, choose your next evidence check, and connect it to an exam preparation schedule. Unchanged state rules retain their actual review dates. A new guide year does not itself change eligibility.
Your state-specific decision: The board’s conditional route may be relevant, but the missing courses and completion evidence must satisfy its requirements. Confirm the condition through the board’s application process and use your official candidate record for exam-credit deadlines.
Open the dated 2026 reference| Decision | What to save | Question to resolve |
|---|---|---|
| Exam entry | Degree status, transcript, course descriptions, and the official exam checklist. | North Dakota exam entry uses 120 credits with 24 non-principles accounting and 24 business credits. The board describes conditional admission up to six months before completion. |
| License route | The chosen education and experience route, its effective date, and the authority’s instructions. | North Dakota’s current license route requires a qualifying degree and 150 credits, one calendar year with 2,000 qualifying experience hours, and the AICPA ethics requirement. |
| Exceptions and transitions | Dated authority replies for disputed courses, foreign education, prior exam credit, or a new pathway. | The precise exam-credit starting event remains unresolved between official descriptions. |
| Application budget | Separate evaluation, section application, exam, and later license charges. | Confirm the amount payable when you apply. Dated fees in this guide are not a guaranteed 2027 tariff. |
Choose a realistic testing window
Check the published schedule and July transition before setting a target appointment.
Read the guidePlan practice around the exam format
Use the reviewed specification and its stated coverage limits to balance MCQs and simulations.
Read the guideConnect your license and career plan
Compare wage benchmarks, offer conditions, experience supervision, and preparation support.
Read the guidePermission to sit
North Dakota CPA Exam eligibility
North Dakota exam entry uses 120 credits with 24 non-principles accounting and 24 business credits. The board describes conditional admission up to six months before completion.
- Remove introductory accounting/principles courses from the qualifying accounting total.
- The board’s credit-clock wording is inconsistent between test-date and score-release references, so no precise expiration example is calculated here.
Map your transcript
North Dakota accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 24 non-principles credits | 24 credits | 120 total credits; conditional six-month option |
| License | Qualifying concentration | Qualifying concentration | Degree and 150 total credits |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
North Dakota CPA license pathways
North Dakota’s current license route requires a qualifying degree and 150 credits, one calendar year with 2,000 qualifying experience hours, and the AICPA ethics requirement.
| Route / availability | Education | Experience |
|---|---|---|
| Current North Dakota route | Qualifying degree and 150 credits | 1 calendar year and 2,000 hours within the applicable period |
- The experience is accumulated within the board’s stated period, up to four years.
- Do not infer a 120-credit license path from the separate exam admission threshold.
Dates that affect your decision
Planning for North Dakota CPA requirements in 2027
For 2027, keep the conditional exam route and current 150-credit licensing route separate, and resolve the credit-clock wording before making a deadline calculation.
Up to six months before completion
DeadlineConditional exam admission
Use the board’s exact documentation and completion conditions rather than assuming every near-graduate qualifies.
Worked planning example
A near-graduate applying conditionally
Illustrative candidate scenario, not an eligibility determination.
Starting point
You are within six months of finishing the remaining qualifying education.
What the rules mean
The board’s conditional route may be relevant, but the missing courses and completion evidence must satisfy its requirements.
Next action
Confirm the condition through the board’s application process and use your official candidate record for exam-credit deadlines.
From education to an appointment
How to apply and prepare in North Dakota
The application workflow below retains its 2026-08-24 procedural review. The September research above updates exam and licensing facts; confirm current forms and charges before submitting.
Why this North Dakota guide exists
Help a North Dakota candidate verify the 120-hour and 24-plus-24 course gate, preserve the Certemy-before-CPA-Portal order, and separate exam entry from licensure.
Purpose evidence
North Dakota Board requirements to become a CPANorth Dakota Board current applications and SSN affidavitNASBA North Dakota CPA Exam processThe candidate leaves with a transcript decision, the correct Board-first account sequence, and clear NTS and exam-credit checkpoints.
Official evidence for this route
North Dakota Board requirements to become a CPANorth Dakota Board current applications and SSN affidavitNASBA North Dakota CPA Exam processCurrent North Dakota accountancy lawWhat to have ready
Transcript supporting North Dakota's 120-hour total and 24 accounting plus 24 business hours
Current identification, Social Security number information, and required affidavit
Certemy application status and official records sent as directed
Board approval email, selected sections, NASBA payment, and NTS deadline
- 1
Audit 120 total hours, 24 accounting hours without introductory courses, and 24 other business hours.
- 2
Apply through the North Dakota Board in Certemy and wait for the approval email before enrolling in CPA Portal.
- 3
Use the NTS for Prometric scheduling, prepare for the Exam, and reserve the 150-hour license checkpoint for later.
Actionable candidate plan
Verify, apply, and move from approval to scheduling
Application owner: North Dakota State Board of Accountancy through Certemy. The Board owns first eligibility in Certemy and instructs candidates to wait for approval and NASBA contact before creating a CPA Portal account.
- 1
Audit the 120-hour transcript
Confirm 24 qualifying accounting hours, 24 other business hours, and remove introductory accounting or principles from the accounting total.
- 2
Build the Certemy application
Match the name to the government ID, upload the requested transcript copy, arrange direct official records, and add the SSN affidavit when needed.
- 3
Wait for Board approval
Pay the one-time $120 state fee and do not create the NASBA account until Certemy approval and the NASBA email arrive.
- 4
Enroll as an Existing Candidate
Use the Jurisdiction ID from the approval path, pay the NASBA coupon, and retrieve the NTS, normally available within four business days after payment and valid for six months.
- 5
Schedule and protect passing credit
Schedule the authorized section through Prometric within the NTS period. Confirm your exam-credit expiration directly with the board and your official candidate record; conflicting clock descriptions were identified in the September review.
Candidate decision
Plan X if your path is clear, Plan Y if one gate remains unresolved
Plan X
If: The accepted transcript reaches 120 total hours, 24 qualifying accounting hours, and 24 other business hours, or the remaining education will be completed within the permitted six-month condition.
Do: Start the Board's Certemy application, submit the required records, and wait for approval before using CPA Portal.
Then verify: Confirm the NASBA email and Jurisdiction ID before enrolling as an Existing Candidate.
Plan Y
If: A course bucket is short, completion falls outside the conditional period, or identity and SSN documentation is incomplete.
Do: Stop before creating the NASBA account. Close the documented education gap or complete the official affidavit and identity record in the Board process.
Then verify: Recheck the Certemy file and the 24-plus-24 course calculation before paying.
Keep every owner in its lane
Who decides each part of the North Dakota candidate journey
North Dakota State Board of Accountancy and Certemy
First eligibility, state application, documents, and state fee
Not responsible for: The Board must approve the candidate before the NASBA account sequence begins.
NASBA and the CPA Portal
Existing Candidate enrollment, payment coupon, NTS, and score notice
Not responsible for: Do not create this account before the Board approval and NASBA email.
Prometric
CPA Exam appointment inventory and scheduling
Not responsible for: The NTS permits scheduling but does not reserve an appointment.
North Dakota State Board of Accountancy licensing process
Post-exam 150-hour, experience, ethics, and license decision
Not responsible for: The 120-hour exam gate does not satisfy the separate license requirements.
CPAPass handoff
Continue with saved CPA Exam practice
A free account lets you continue into section practice, retain submitted practice results, and use those results in your study planning. CPAPass does not turn practice into an official score or decide your state eligibility.
Budget separate charges
North Dakota CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
Confirm current charges before paying
This review did not establish current application and exam-section amounts for North Dakota. Use the official application instructions below for the payment total and any additional licensing charges.
Frequently Asked Questions
- How should I plan for North Dakota CPA requirements in 2027?
- For 2027, keep the conditional exam route and current 150-credit licensing route separate, and resolve the credit-clock wording before making a deadline calculation.
- What education should a 2027 North Dakota CPA Exam candidate check?
- Based on the September 15, 2026 source review: North Dakota exam entry uses 120 credits with 24 non-principles accounting and 24 business credits. The board describes conditional admission up to six months before completion. Remove introductory accounting/principles courses from the qualifying accounting total. The board’s credit-clock wording is inconsistent between test-date and score-release references, so no precise expiration example is calculated here.
- Which North Dakota CPA license paths should I compare for 2027?
- North Dakota’s current license route requires a qualifying degree and 150 credits, one calendar year with 2,000 qualifying experience hours, and the AICPA ethics requirement. Review the route-specific effective dates and experience conditions before applying.
- What changed in this 2027 North Dakota guide?
- This edition adds a candidate decision roadmap, application evidence checklist, study milestones, and links to the 2027 exam schedule. Its state-specific focus is: Confirm the credit clock before making a deadline plan. Unchanged rules retain their source dates.
- Are the fees in this guide guaranteed for 2027?
- No. Each listed charge retains its actual source review date. Confirm evaluation, application, exam-section, and licensing charges before payment.
- What still needs confirmation for a North Dakota application?
- The precise exam-credit starting event remains unresolved between official descriptions.
- Does the guide guarantee that I qualify for a CPA license?
- No. The board or designated service decides eligibility. Use this guide to organize your evidence and prepare specific questions; CPAPass supports exam practice and study planning.
Evidence and review dates
Official North Dakota requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.