North Dakota CPA CPE Requirements: How Many Hours, By When
How much continuing professional education a North Dakota CPA actually needs — sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
- 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.
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).
What does it cost to reinstate a lapsed North Dakota license? →