Ethics CPE requirement
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.