North Dakota

North Dakota State Board of Accountancy
ndsba.nd.gov

North Dakota's stated requirement to sit for the Exam and to qualify for licensure is the same 150 semester hours of college education (bachelor's degree or higher), including 24 semester hours in accounting (with audit or tax coverage) and 24 semester hours in non-accounting business courses — an outlier compared to the more common 120-to-sit/150-to-license pattern. However, the Board may permit a candidate to sit before finishing coursework if it is satisfied the candidate will complete the 150-hour requirement within six months of applying to test.

At least 2,000 hours of qualifying experience, gained within 4 or fewer calendar years, verified to the Board's satisfaction, involving accounting, attest, management advisory, financial advisory, tax, or consulting skills.

Yes, a separate ethics exam/course is required.

No — this jurisdiction requires completing all licensure-level education before sitting for the Exam (an outlier; most states allow earlier entry).

North Dakota requires proof of completing the AICPA 'Professional Ethics: The AICPA's Comprehensive Course' before licensure (purchasable through the North Dakota CPA Society). Its apparent 150-hours-to-sit rule (like Kentucky and Washington elsewhere in this file) is a real departure from the national norm, softened only by a conditional 6-month provisional-sit allowance — confirm current specifics directly with the Board.

https://www.ndsba.nd.gov/requirements-become-cpa — accessed 2026-09-30