North Dakota CPA CPE Requirements 2026: 120 Hours in 3 Years

North Dakota CPAs and licensed public accountants who hold themselves out in the state must complete 120 hours of CPE over the three preceding reporting years, with at least 20 hours in each year and six hours of professional ethics. The reporting year runs from July 1 to June 30, and CPE, renewal and firm permits are due by June 30. A rule change took effect on January 1, 2026. This guide explains NDAC article 3-03, but the chapter text came back to us only in summary, so the points we could not verify are marked. For a comparison across states see our CPA CPE requirements guide.

North Dakota CPE requirements at a glance

The reporting year

North Dakota uses a fixed July-to-June year rather than the calendar year or your birth month. The 120 hours is a rolling total across the three preceding reporting years, and each year needs at least 20 hours. CPE, renewal and firm permits are all due on June 30, and the next deadline, June 30, 2027, covers July 1, 2026 to June 30, 2027. A late fee applies in July, and the Board says licenses not renewed by July 31 are involuntarily relinquished and must be reinstated. Its fee schedule says after August 1, which is inconsistent, so do not rely on the grace period.

Ethics

Six hours of professional ethics must fall within the 120 over the three-year window. The Board FAQ says the six hours apply from the year ending June 30, 2022. The rule summary we read does not say whether the ethics must be North Dakota-specific or Board-approved. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

How credit is counted

Credit is given in one-fifth-hour increments for each full 10 minutes, and preparation time does not count for attendees. Instructors can earn up to twice the program allowance, but repeat presentations earn no credit. A first-time teacher of a college accounting course can earn up to twice the course credit. College courses count 15 hours per semester hour and 10 per quarter hour. We could not find caps on self-study, nano-learning or authoring in the summary we read.

The 2026 rule change

The Board announced that a rule change took effect on January 1, 2026. Its news item says the foreign residency exception was removed, while an older proposed-rules PDF in the Board materials still lists it. We treated the January 1, 2026 version as current, but could not confirm that the version on the legislative site is the post-January 2026 text. The Board FAQ also cites an earlier change effective April 1, 2024.

New licensees and reinstatement

The per-year minimum applies at the end of the first full reporting year, and the three-year 120 hours, including ethics, applies two years later. According to the Board FAQ, no CPE is needed in the year of certification, and a provisional permit is available with 60 hours. The FAQ says licenses not renewed by July 31 must be reinstated but gives no CPE or procedure, so ask the Board before you let a license lapse.

Sponsors and records

The rule gives no sponsor list. A February 2021 Board newsletter says a program needs an advance syllabus, a qualified instructor and a record of attendance, and audit proof is an attendance form or provider certificate showing credits and date. Our explainer on what NASBA does describes the registry many providers use. The Board guidance says to keep records for at least five calendar years after the year of participation; we did not find this in the rule.

Exemptions

Retired and inactive licensees are not subject to the requirement. Nonresidents are exempt if their home jurisdiction requirements are found substantially equivalent, and nonresidents practicing in North Dakota must meet their home jurisdiction public-practice CPE. The Board considers exceptions for military service, retirement and circumstances beyond the licensee control.

Planning your hours

Aim for about 40 hours in each July-to-June year, with the six ethics hours done early in the three-year window. Because the Board cites a five-year record period, keep certificates for five years, even if the rule itself is silent. For a comparison across states see our complete guide to CPE for CPAs.

What we could not confirm

We did not read the statute, NDCC chapter 43-02.2, itself, so any CPE or renewal wording that sits only in the statute is unverified. We could not confirm carryover, since the rule and FAQ are silent, nor accepted sponsors, reinstatement rules or caps on self-study and nano-learning. The CPE reporting-instructions PDF we found covered only worksheet and upload steps. If you hold a North Dakota license, confirm the points above with the Board.

Frequently asked questions

How many CPE hours do North Dakota CPAs need?

120 hours over three reporting years, with at least 20 in each year.

When does the North Dakota reporting year run?

July 1 to June 30.

How many ethics hours are required?

Six hours of professional ethics within the 120.

When is the next deadline?

June 30, 2027.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: North Dakota Century Code and NDAC article 3-03 (ndlegis.gov) and North Dakota State Board of Accountancy pages (ndsba.nd.gov), checked October 2026.