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North Dakota: CPA ethics CPE requirement
North Dakota State Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
| Ethics required | 6 hours every 3 year(s) |
|---|---|
| Cycle notes | 120 hours over rolling 3 reporting years (7/1-6/30) including 6 hours of ethics (NASBA summary rev. 4/30/2024). |
| Field of study accepted | Regulatory Ethics or Behavioral Ethics |
| Self-study permitted for ethics | Yes |
| Accepts National Registry sponsors | Yes |
| Board course approval required | No |
| Separate sponsor registration | No |
| Minimum passing score | 70% |
| Notes | Accepts National Registry sponsors (registration not mandatory); self-study hour-for-hour if it meets the Standards' interactivity provisions. |
| Sources | |
| Verified | 2026-09-09 (partial) |
Courses for North Dakota
No course is available for this jurisdiction yet.