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Commonwealth of the Northern Mariana Islands: CPA ethics CPE requirement
CNMI Board of Accountancy · board website
Video self-study cannot satisfy this jurisdiction's ethics requirement.
Ethics must be earned at a location in the CNMI. The regulation excerpt adds: until the Board identifies a regularly offered course in the CNMI, the requirement may be met elsewhere by any other 4-hour accounting or business ethics course.
| Ethics required | 4 hours every 3 year(s) |
|---|---|
| Cycle notes | 120 hours per triennium (min 20/year) including 4 hours of ethics based on the AICPA Code of Professional Conduct, provided by registered sponsors and 'earned on location in CNMI' (NASBA summary rev. 1/24/2025; CNMI Admin. Code Title 1 ch. 10 as excerpted). |
| Field of study accepted | Regulatory Ethics or Behavioral Ethics |
| Self-study permitted for ethics | No |
| Delivery notes | Ethics must be earned at a location in the CNMI. The regulation excerpt adds: until the Board identifies a regularly offered course in the CNMI, the requirement may be met elsewhere by any other 4-hour accounting or business ethics course. |
| Accepts National Registry sponsors | No |
| Board course approval required | No |
| Separate sponsor registration | Yes |
| Minimum passing score | 70% |
| Notes | Excluded: the on-location requirement cannot be met by self-study. The regulation PDF could not be retrieved (server returned an index page); the on-location language is confirmed by NASBA's CNMI page and by search excerpts of Title 1 ch. 10. The 'until a course is regularly offered in CNMI' exception may in practice open the market, but relying on it is a policy call for the Board, not a product decision. CNMI accepts National Registry sponsors for general CPE. |
| Sources | |
| Verified | 2026-09-09 (partial) |
Courses for Commonwealth of the Northern Mariana Islands
No course will be offered here.