Ethics CPE requirement

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: https://www.nasbaregistry.org/cpe-requirements/north-dakota
https://www.ndsba.nd.gov/licensees/cpa-renewal-faq
Verified: 2026-09-09 (partial)

Courses for North Dakota

No course is available for this jurisdiction yet.