STATE REFERENCE · CPA FIRM & CPE
North Dakota: CPE, firm permit and peer review rules for CPAs.
In North Dakota, CPE: 120 credit-hours of acceptable continuing education in the immediate preceding three reporting years, including six credit-hours of professional ethics content… Firm permit: Firm permit required and renewed annually. Peer review: NDAC 3-01-03-03 (Firm review): "Firms practicing public accounting are required to undergo a practice review conforming to the standards of the AICPA peer review…" Verified 2026-10-14; cites: NDCC 43-02.2-04(11), (13), (15), (16); NDCC 43-02.2-04.1(1), (2), (3), (4); NDCC 43-02.2-06(1)(a), (1)(b), (2), (3), (4), (5), (6), (7) and others.
This page lists what the North Dakota board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.
It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.
North Dakota, field by field.
- Board of accountancy
- North Dakota State Board of Accountancy
- CPE hours & reporting period
- 120 credit-hours of acceptable continuing education in the immediate preceding three reporting years, including six credit-hours of professional ethics content, and a minimum of 20 credit-hours each year, for each CPA and LPA holding out to the public as a licensee (NDAC 3-03-01-01). The reporting year runs July 1 through June 30: "Continuing education reports are due from all CPAs and LPAs, except those on retired or inactive status, before July first of each year and any credit-hours submitted must be for the previous July first through June thirtieth." (NDAC 3-03-01-01). The Board's CPA Renewal FAQ states: "All CPE reported is to be attained between July 1 and June 30 annually and reported by June 30." Nonresident accountants are exempt from article 3-03 if they verify that they meet the continuing education requirements of their jurisdiction of residence and the Board considers those requirements substantially equivalent; nonresidents practising public accountancy in North Dakota must meet the public-practice CPE requirements of their jurisdiction of residence (NDAC 3-03-01-04, history line amended effective January 1, 2026). Retired and inactive status holders are not required to comply with article 3-03 (NDAC 3-02-02-05). After an initial certificate, the per-year minimum applies at the end of the first full reporting year and the three-year minimum, including ethics content, two years thereafter (NDAC 3-03-01-01). Statutory basis: NDCC 43-02.2-04(15), (16).
- Ethics CPE requirement
- Six credit-hours of professional ethics content within the 120 credit-hours required for the three preceding reporting years (NDAC 3-03-01-01: "including six credit-hours of professional ethics content"). The Board's CPA Renewal FAQ states that "Beginning with the year ending June 30, 2022 going forward those who hold out must report 6 credits of ethics over a rolling 3-year period." Neither the rule nor the FAQ states a North Dakota-specific course requirement.
- CPA firm permit / registration
- Firm permit required and renewed annually. NDCC 43-02.2-06(1)(a): the following must hold a permit: "(1) Any firm with an office in this state practicing public accountancy as defined in subsection 8 of section 43-02.2-02; or (2) Any firm with an office in this state that uses the title 'CPA', 'LPA', 'CPA firm', or 'LPA firm', or similar titles." "Permits must be issued and renewed on an annual basis." (NDCC 43-02.2-06(2)). A firm not subject to subdivision (a) may perform services while using the title "CPA" or "CPA firm" without a permit only if it does so through an individual with practice privileges under NDCC 43-02.2-04.1(1) and can lawfully do so in the state where those individuals have their principal place of business (NDCC 43-02.2-06(1)(b)). A simple majority of the firm's ownership, in financial interests and voting rights, must belong to licensees of a state or other recognised jurisdiction, and each North Dakota office must be registered with the Board (NDCC 43-02.2-06(3), (4)); permit holders must notify the Board in writing within thirty days of changes in partners, officers or shareholders working regularly in the state, in the number or location of offices, in the persons in charge of offices, or of permit actions by other jurisdictions (NDCC 43-02.2-06(6)). Fees: "The annual fee for a firm permit may not exceed two hundred dollars."; a firm that fails to register or pay by June 30 pays a late filing fee not to exceed $100, and "If not renewed by July thirty-first, the permit is deemed involuntarily relinquished and not renewed" (NDAC 3-02-02-04.1). The Board's CPA Renewal FAQ states: "The firm permit fee is $10; contact the Board for application." and "All CPE, renewals, and firm permits must be completed by June 30." The Board's Firms page states that firm permits are required by firms with a physical office in North Dakota practising public accounting or using titles such as "CPA" or "LPA", that permits are issued and renewed on an annual basis, that multiple-office firms may register on one application with one registration fee, and that other firms may practise public accounting in North Dakota and use the CPA or LPA titles without a permit if they do so through an individual holding a valid CPA licence from a substantially equivalent state or with substantial-equivalency status granted by NASBA's NQAS, provided the firm is also authorised to provide the services in that person's home state.
- Peer review requirement
- NDAC 3-01-03-03 (Firm review): "Firms practicing public accounting are required to undergo a practice review conforming to the standards of the AICPA peer review program, or a program deemed comparable by the board. The board will not require such review more frequently than every three years, except in the case of quality concerns or the lack of timely review progress." A copy of the review report, letter of acceptance and any letters of comment and response are to be submitted to the Board when directed, and the Board may impose measures such as specific CPE, preissuance report review, accelerated practice review or practice restrictions when the review reveals substantive quality concerns (NDAC 3-01-03-03). NDCC 43-02.2-06(7) authorises the Board to require by rule, as a condition of firm permit renewal, practice reviews "conducted no more frequently than once every three years", with provision for compliance by a substantially equivalent review completed within the three years preceding the renewal period. The Board's Firms page states: "Firms that perform attest services such as audits, reviews and compilations are required to undergo peer review every three years."
- Licence renewal cycle
- Annual. "A certificate of certified public accountant must be renewed each year, with renewal subject to payment of fees and any other requirements prescribed by the board." (NDCC 43-02.2-04(11)). The annual renewal fee is set by the Board but may not exceed $200; a CPA or LPA who registers and pays by July 1 is considered licensed for July 1 through June 30; one who fails to register or pay by June 30 pays a late filing fee not to exceed $100 in addition to the annual fee; "If not paid by July thirty-first, the certificate is deemed involuntarily relinquished and not renewed" (NDAC 3-02-02-04). The Board's CPA Renewal FAQ lists "License Renewal April 15 to June 30 $85.00" and "License Renewal July 1 to July 31 $185.00", states "Beginning July 1, a late fee of $100 will be applied. If your license is not renewed by July 31, your license will be involuntarily relinquished.", and elsewhere states "After August 1 any license not renewed will be involuntarily relinquished." Retired status holders are not charged the annual fees; inactive status holders pay the annual fees but are not required to comply with CPE (NDAC 3-02-02-05). The Board's Licensees page links the Certemy renewal instructions and login used for renewal.
- Mobility / practice privilege
- NDCC 43-02.2-04.1(1): an individual whose principal place of business is not in North Dakota "shall have all the privileges of certificate holders and licensees of this state without the need to obtain a certificate or permit under section 43-02.2-04" if the individual holds a valid CPA licence from a state that the NASBA national qualification appraisal service has verified to be in substantial equivalence with the Uniform Accountancy Act licensure requirements, or has obtained individual verification of substantial equivalency from that service; an individual who passed the exam and held a licence from another state before January 1, 2012 may be exempt from the UAA education requirement. NDCC 43-02.2-04.1(2): such an individual "shall be granted practice privileges in this state and may use the title 'CPA' or 'certified public accountant' and no notice, fee, or other submission shall be provided by any such individual." The individual and the firm that employs the individual consent to the Board's personal and subject-matter jurisdiction and disciplinary authority, to comply with the chapter and Board rules, to cease practising in North Dakota if the home-state licence is no longer valid, and to the appointment of the issuing board as agent for service of process (NDCC 43-02.2-04.1(3)). Firms without a North Dakota office may use the CPA title without a permit only through a practice-privilege holder and only if lawful in the home state (NDCC 43-02.2-06(1)(b)). The Board's Firms page refers to substantially equivalent states and to SE status granted by the NQAS.
Download North Dakota's row (CSV) · all 51 states (CSV) · CC BY 4.0, attribute Vertical OS and link to this page.
Where this comes from.
Regulator. North Dakota State Board of Accountancy
Cited. NDCC 43-02.2-04(11), (13), (15), (16); NDCC 43-02.2-04.1(1), (2), (3), (4); NDCC 43-02.2-06(1)(a), (1)(b), (2), (3), (4), (5), (6), (7); NDCC 43-02.2-07; NDAC 3-01-03-02; NDAC 3-01-03-03; NDAC 3-02-02-04; NDAC 3-02-02-04.1; NDAC 3-02-02-05; NDAC 3-03-01-01; NDAC 3-03-01-02; NDAC 3-03-01-04
Status. Verified — cited, last verified 2026-10-14. Start with the board link — it is the primary source. The CPE and firm-permit rows are the two that carry a penalty when missed, so read both against the cited rule before the next renewal. The verification status says how much of the row was read at the source.
What to confirm.
Fee amounts: the CPA Renewal FAQ's $85 (April 15–June 30) and $185 (July 1–31) individual renewal figures and its $10 firm permit fee are Board-stated amounts that do not appear in NDAC 3-02-02-04 or 3-02-02-04.1 (which set caps of $200 plus a late fee of up to $100); confirm current amounts with the Board. The FAQ gives both July 31 and August 1 as the involuntary-relinquishment date. Peer review scope: NDAC 3-01-03-03 applies to "Firms practicing public accounting" while the Board's Firms page limits peer review to firms performing attest services (audits, reviews and compilations); confirm the Board's reading for a firm that performs no attest work. Rule changes: the Board's Rule Change page states the 2025 proposed changes "were approved and take effect January 1, 2026"; the current NDAC text carries a January 1, 2026 amendment on 3-03-01-04 (nonresident CPE exception), 3-01-03-02 (firm ownership) and 3-02-02-05 (retired or inactive status), while the Board's rule-change PDF shows October 1, 2025 history lines for 3-01-02-01 (definitions), 3-01-03-02 and 3-02-02-05. The ndlegis.gov statute and NDAC PDFs returned as binary to the fetch tool and were read from the same URLs with a local text extractor.
North Dakota, answered from the row.
How many CPE hours does North Dakota require, and over what period?
120 credit-hours of acceptable continuing education in the immediate preceding three reporting years, including six credit-hours of professional ethics content, and a minimum of 20 credit-hours each year, for each CPA and LPA holding out to the public as a licensee (NDAC 3-03-01-01). The reporting year runs July 1 through June 30: "Continuing education reports are due from all CPAs and LPAs, except those on retired or inactive status, before July first of each year and any credit-hours submitted must be for the previous July first through June thirtieth." (NDAC 3-03-01-01). The Board's CPA Renewal FAQ states: "All CPE reported is to be attained between July 1 and June 30 annually and reported by June 30." Nonresident accountants are exempt from article 3-03 if they verify that they meet the continuing education requirements of their jurisdiction of residence and the Board considers those requirements substantially equivalent; nonresidents practising public accountancy in North Dakota must meet the public-practice CPE requirements of their jurisdiction of residence (NDAC 3-03-01-04, history line amended effective January 1, 2026). Retired and inactive status holders are not required to comply with article 3-03 (NDAC 3-02-02-05). After an initial certificate, the per-year minimum applies at the end of the first full reporting year and the three-year minimum, including ethics content, two years thereafter (NDAC 3-03-01-01). Statutory basis: NDCC 43-02.2-04(15), (16).
Does North Dakota require ethics CPE?
Six credit-hours of professional ethics content within the 120 credit-hours required for the three preceding reporting years (NDAC 3-03-01-01: "including six credit-hours of professional ethics content"). The Board's CPA Renewal FAQ states that "Beginning with the year ending June 30, 2022 going forward those who hold out must report 6 credits of ethics over a rolling 3-year period." Neither the rule nor the FAQ states a North Dakota-specific course requirement.
Does North Dakota require a CPA firm permit or registration?
Firm permit required and renewed annually. NDCC 43-02.2-06(1)(a): the following must hold a permit: "(1) Any firm with an office in this state practicing public accountancy as defined in subsection 8 of section 43-02.2-02; or (2) Any firm with an office in this state that uses the title 'CPA', 'LPA', 'CPA firm', or 'LPA firm', or similar titles." "Permits must be issued and renewed on an annual basis." (NDCC 43-02.2-06(2)). A firm not subject to subdivision (a) may perform services while using the title "CPA" or "CPA firm" without a permit only if it does so through an individual with practice privileges under NDCC 43-02.2-04.1(1) and can lawfully do so in the state where those individuals have their principal place of business (NDCC 43-02.2-06(1)(b)). A simple majority of the firm's ownership, in financial interests and voting rights, must belong to licensees of a state or other recognised jurisdiction, and each North Dakota office must be registered with the Board (NDCC 43-02.2-06(3), (4)); permit holders must notify the Board in writing within thirty days of changes in partners, officers or shareholders working regularly in the state, in the number or location of offices, in the persons in charge of offices, or of permit actions by other jurisdictions (NDCC 43-02.2-06(6)). Fees: "The annual fee for a firm permit may not exceed two hundred dollars."; a firm that fails to register or pay by June 30 pays a late filing fee not to exceed $100, and "If not renewed by July thirty-first, the permit is deemed involuntarily relinquished and not renewed" (NDAC 3-02-02-04.1). The Board's CPA Renewal FAQ states: "The firm permit fee is $10; contact the Board for application." and "All CPE, renewals, and firm permits must be completed by June 30." The Board's Firms page states that firm permits are required by firms with a physical office in North Dakota practising public accounting or using titles such as "CPA" or "LPA", that permits are issued and renewed on an annual basis, that multiple-office firms may register on one application with one registration fee, and that other firms may practise public accounting in North Dakota and use the CPA or LPA titles without a permit if they do so through an individual holding a valid CPA licence from a substantially equivalent state or with substantial-equivalency status granted by NASBA's NQAS, provided the firm is also authorised to provide the services in that person's home state.
Is peer review required for CPA firms in North Dakota?
NDAC 3-01-03-03 (Firm review): "Firms practicing public accounting are required to undergo a practice review conforming to the standards of the AICPA peer review program, or a program deemed comparable by the board. The board will not require such review more frequently than every three years, except in the case of quality concerns or the lack of timely review progress." A copy of the review report, letter of acceptance and any letters of comment and response are to be submitted to the Board when directed, and the Board may impose measures such as specific CPE, preissuance report review, accelerated practice review or practice restrictions when the review reveals substantive quality concerns (NDAC 3-01-03-03). NDCC 43-02.2-06(7) authorises the Board to require by rule, as a condition of firm permit renewal, practice reviews "conducted no more frequently than once every three years", with provision for compliance by a substantially equivalent review completed within the three years preceding the renewal period. The Board's Firms page states: "Firms that perform attest services such as audits, reviews and compilations are required to undergo peer review every three years."
How often is a CPA licence renewed in North Dakota?
Annual. "A certificate of certified public accountant must be renewed each year, with renewal subject to payment of fees and any other requirements prescribed by the board." (NDCC 43-02.2-04(11)). The annual renewal fee is set by the Board but may not exceed $200; a CPA or LPA who registers and pays by July 1 is considered licensed for July 1 through June 30; one who fails to register or pay by June 30 pays a late filing fee not to exceed $100 in addition to the annual fee; "If not paid by July thirty-first, the certificate is deemed involuntarily relinquished and not renewed" (NDAC 3-02-02-04). The Board's CPA Renewal FAQ lists "License Renewal April 15 to June 30 $85.00" and "License Renewal July 1 to July 31 $185.00", states "Beginning July 1, a late fee of $100 will be applied. If your license is not renewed by July 31, your license will be involuntarily relinquished.", and elsewhere states "After August 1 any license not renewed will be involuntarily relinquished." Retired status holders are not charged the annual fees; inactive status holders pay the annual fees but are not required to comply with CPE (NDAC 3-02-02-05). The Board's Licensees page links the Certemy renewal instructions and login used for renewal.
Can an out-of-state CPA practise in North Dakota without a licence?
NDCC 43-02.2-04.1(1): an individual whose principal place of business is not in North Dakota "shall have all the privileges of certificate holders and licensees of this state without the need to obtain a certificate or permit under section 43-02.2-04" if the individual holds a valid CPA licence from a state that the NASBA national qualification appraisal service has verified to be in substantial equivalence with the Uniform Accountancy Act licensure requirements, or has obtained individual verification of substantial equivalency from that service; an individual who passed the exam and held a licence from another state before January 1, 2012 may be exempt from the UAA education requirement. NDCC 43-02.2-04.1(2): such an individual "shall be granted practice privileges in this state and may use the title 'CPA' or 'certified public accountant' and no notice, fee, or other submission shall be provided by any such individual." The individual and the firm that employs the individual consent to the Board's personal and subject-matter jurisdiction and disciplinary authority, to comply with the chapter and Board rules, to cease practising in North Dakota if the home-state licence is no longer valid, and to the appointment of the issuing board as agent for service of process (NDCC 43-02.2-04.1(3)). Firms without a North Dakota office may use the CPA title without a permit only through a practice-privilege holder and only if lawful in the home state (NDCC 43-02.2-06(1)(b)). The Board's Firms page refers to substantially equivalent states and to SE status granted by the NQAS.
Not legal or licensing advice. Every row is a dated snapshot of published sources; boards change CPE rules, reporting periods and firm-permit requirements. Confirm every entry with the named board before relying on it.
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