CPE requirements for CPAs
North Dakota CPA CPE Requirements
Checked against the NASBA Registry and the North Dakota State Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
North Dakota CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year. The requirement includes 6 hours of ethics every three years. All 120 hours may be earned through self-study. The reporting period ends on June 30, every year (rolling 3-year total).
- Total hours
- 120
- rolling 3-year period
- Annual minimum
- 20 hrs
- Ethics
- 6 hrs
- every three years · general course qualifies
- Self-study
- No limit
- Period ends
- June 30
- every year (rolling 3-year total)
- Carryover
- None
How many CPE hours do North Dakota CPAs need?
North Dakota CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year.
Reporting period: 7/1 to 6/30 over a rolling three year period.
NASBA Registry wording: 120 hours over the immediate preceding three reporting years 20 hours per year All licensees are required to earn 120 total hours. Also, all licensees are required to earn 20 hours minimum yearly.
What is the North Dakota ethics CPE requirement?
North Dakota requires 6 hours of ethics every three years. A general ethics course qualifies.
NASBA Registry wording: 6 hours of Ethics are required across the immediate preceding three reporting years.
Does North Dakota limit self-study CPE?
North Dakota places no limit on self-study CPE, so all 120 hours may be earned through self-study courses.
When is North Dakota CPE due?
The reporting period ends on June 30, every year (rolling 3-year total).
License renewal: June 30 annually.
There is no grace period.
Can North Dakota CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Are there other North Dakota CPE limits?
- Instruction: Repetitious presentations are not allowed for credit.
What other North Dakota CPE policies apply?
- North Dakota accepts CPE credits for programs offered by National Registry sponsors.
- To qualify a program must be a formal program of learning which contributed directly to professional competence.
- Non-resident accountants are exempt from the North Dakota CPE requirements if they verify that they meet the CPE requirements of their state of residence, provided the state of residence requirements are considered comparable to North Dakota.
Does Pacific CPE count toward North Dakota CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. North Dakota accepts self-study for all 120 hours, so the whole requirement can be met with Pacific CPE courses.
A general ethics course satisfies North Dakota's 6-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: North Dakota CPE requirements · revised 4/30/2024
- North Dakota State Board of Accountancy: CPE requirements · the board's own page
- North Dakota State Board of Accountancy website
Every figure on this page was checked against the NASBA Registry summary for North Dakota (revised 4/30/2024) and the North Dakota State Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.