CPE requirements for CPAs
Northern Mariana Islands CPA CPE Requirements
Checked against the NASBA Registry. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Northern Mariana Islands CPAs must complete 120 hours every three years, with at least 20 hours in each year. The requirement includes 4 hours of ethics every three years. Self-study is capped at 116 hours. The reporting period ends on December 31, every 3 years.
- Total hours
- 120
- every 3 years
- Annual minimum
- 20 hrs
- Ethics
- 4 hrs
- every three years · general course qualifies
- Self-study
- 116 of 120 hrs
- Period ends
- December 31
- every 3 years
- Carryover
- None
How many CPE hours do Northern Mariana Islands CPAs need?
Northern Mariana Islands CPAs must complete 120 hours every three years, with at least 20 hours in each year.
Reporting period: January 1 - December 31 triennially.
NASBA Registry wording: 120 hours per 3 year period; 20 hour annual minimum.
What is the Northern Mariana Islands ethics CPE requirement?
Northern Mariana Islands requires 4 hours of ethics every three years. A general ethics course qualifies, and the provider must be registered with the Northern Mariana Islands board.
NASBA Registry wording: 4 hours every three (3) years • The content of the Ethics course must be based on the Code of Professional Conduct of the AICPA and the courses must be provided by registered sponsors earned on location in CNMI.
Does Northern Mariana Islands limit self-study CPE?
Northern Mariana Islands caps self-study at 116 of the 120 hours.
When is Northern Mariana Islands CPE due?
The reporting period ends on December 31, every 3 years.
License renewal: December 31 triennially.
There is no grace period.
Can Northern Mariana Islands CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
What other Northern Mariana Islands CPE policies apply?
- Non-residents demonstrating compliance with the CPE requirements of the state in which the licensee's principal office is located shall be deemed to be in compliance with CNMI CPE requirements.
- CNMI accepts CPE credits for programs offered by National Registry sponsors.
Does Pacific CPE count toward Northern Mariana Islands CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Northern Mariana Islands accepts self-study for up to 116 of its 120 hours, so Pacific CPE courses can cover that portion of the requirement.
A general ethics course satisfies Northern Mariana Islands's 4-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: Northern Mariana Islands CPE requirements · revised 1/24/2025
- Commonwealth of the Northern Mariana Islands (licensing via NASBA): CPE requirements · the board's own page
- Commonwealth of the Northern Mariana Islands (licensing via NASBA) website
Every figure on this page was checked against the NASBA Registry summary for Northern Mariana Islands (revised 1/24/2025). 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. The Commonwealth of the Northern Mariana Islands (licensing via NASBA)'s website did not publish its CPE figures when we checked; its site is linked above and governs where it differs. Rules change. If you find a difference, tell us and we will re-check the sources.