CPA exam and license requirements in North Dakota

North Dakota requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the North Dakota State Board of Accountancy. Last reviewed 2026-08-10.

Credit hours to sit

120

Credit hours to license

150

Exam fee per section

$262.64

Exam credit window

30 months

State ethics requirement

See below

How many credit hours do you need to sit for the CPA exam in North Dakota?

North Dakota requires 120 semester credit hours to sit for the CPA exam. Candidates in North Dakota sit under the rules of the North Dakota State Board of Accountancy.

How many credit hours do you need for a CPA license in North Dakota?

North Dakota requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in North Dakota?

The CPA exam in North Dakota costs $262.64 per section, a $120 application fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are North Dakota board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in North Dakota?

North Dakota gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does North Dakota require a CPA ethics exam?

North Dakota: Pass the AICPA Professional Ethics comprehensive course with a score of 90% or higher before the certificate is issued.

What work experience is required for a CPA license in North Dakota?

North Dakota requires one year totaling at least 2,000 hours of accounting experience gained within four calendar years, in public practice, industry, government, or academia.

Who regulates CPAs in North Dakota?

CPAs in North Dakota are regulated by the North Dakota State Board of Accountancy. Its published requirements are at https://www.ndsba.nd.gov.

Recent changes and notes for North Dakota

• 120 semester hours to sit (education completable within 6 months of the exam application); 150 hours with 24 accounting + 24 business hours for the certificate.
• One-tier state (certificate serves as the license); no U.S. citizenship or residency required, with a notarized affidavit if the candidate has no SSN.
• One-time CPA exam application fee $120; exam credit window extended to 30 months effective April 1, 2024.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://www.ndsba.nd.gov/requirements-become-cpa. Requirements change; confirm with the North Dakota State Board of Accountancy before applying.