North Dakota CPA CPE Requirements: How Many Hours, By When
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- 20-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
- 6 ethics hours, within that same total.
Continuing education reports are due from all CPAs and LPAs except those on retired or inactive status. Confirm with the Board which applies to you.
North Dakota CPAs/LPAs must complete 120 credit-hours of acceptable CE in the immediately preceding three reporting years, including 6 credit-hours of professional ethics content, with a minimum of 20 credit-hours completed each year (no full-year carryover of the annual minimum). Non-obvious trap: North Dakota's CPE 'reporting year' runs July 1-June 30, and reports are due before July 1 each year -- do not assume a calendar-year (Jan-Dec) cycle as in many other states. Confirmed independently by the codified administrative rule (3-03-01-01 NDAC via Cornell LII) and the board's own renewal FAQ (ndsba.nd.gov).
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