state eligibility guide
North Dakota CPA exam requirements
North Dakota requires 120 semester hours, including 24 accounting hours for CPA exam eligibility. North Dakota State Board of Accountancy makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- 120 semester hours
- Degree rule
- No completed degree required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: No completed degree required to sit
- Minimum education to sit: 120 semester hours
- Accounting coursework: 24 semester hours
- Business coursework: 24 semester hours
- Accreditation: Degree and coursework must satisfy North Dakota Board standards.
Required accounting subjects
- Accounting, auditing, or taxation courses above principles
Required business subjects
- Business, management, finance, economics, or marketing
Principles courses do not count toward either 24-hour block. Effective January 1, 2026, internship credit does not count as accounting and may count for no more than 3 semester hours of the business block. A bachelor's degree is required for licensure, but the Board may permit the Exam with 120 semester hours.
Personal eligibility rules
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is not required to apply
- Character review before sitting: A character requirement applies before sitting
How to apply
Apply through North Dakota State Board of Accountancy online through the Board's Certemy application.
Documents commonly required for this application
- Certemy examination application
- Transcripts uploaded to the application or sent to the Board
- Notarized no-SSN affidavit when applicable
- Required fee
Published exam fees
- One-time exam application: $120.00 North Dakota does not charge a subsequent reapplication fee.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
- Sit before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
- Final transcript deadline: Within six months after the examination application
The Board may permit testing when it is satisfied that the candidate will complete the educational requirements within six months after applying.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NIES is not specifically required
- Certified translation: A certified translation is required when applicable
Published evaluation services
- Foreign Academic Credentials Service (FACS)
- NASBA International Evaluation Services (NIES)
A course-by-course U.S.-equivalency evaluation is required for non-U.S. education.
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Discipline sections follow AICPA testing windows.
The six-month NTS and 30-month credit window took effect April 1, 2024. Credit begins from score release.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Education for licensure: 150 semester hours under the current pathway
- Experience: 1 year required under the current pathway
- Ethics exam: Required
- Alternative pathway: verified current requirements
Published licensure pathways
- Baccalaureate degree and 150 semester hours plus one year of qualifying experience.
Traditional licensure comparison only.
Special rules and recent changes
- exam credit window: 30 months from score release. Effective date: 2024-04-01. Read the official change source.
- education requirement: Internship credit is excluded from accounting and limited to three semester hours of the business concentration. Effective date: 2026-01-01. Read the official change source.
Official sources used
- Requirements to Become a CPA — North Dakota State Board of Accountancy (accessed 2026-08-09)
- Applications — North Dakota State Board of Accountancy (accessed 2026-08-07)
- Rule Changes Effective April 1, 2024 — North Dakota State Board of Accountancy (accessed 2026-08-07)
- 2025 Rule Takes Effect January 1, 2026 — North Dakota State Board of Accountancy (accessed 2026-08-07)
- North Dakota CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-07)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.