North Dakota CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
120 hrs / rolling 3 years
Annual minimum
20 hours/year
Ethics requirement
6 hrs over rolling 3 years
Issued by
North Dakota State Board of Accountancy
North Dakota uses a rolling three-year total of 120 hours, measured against the most recent three reporting years at any time, so the window never fully resets. It pairs that with a 20-hour annual floor and an ethics requirement that is higher than most states - 6 hours across the rolling three years rather than the usual 4.
CPAs call this CPE (continuing professional education), not CE. Here is how an active North Dakota license works in plain English.
The base requirement: 120 hours over a rolling three years
The North Dakota State Board of Accountancy requires 120 hours of CPE over the immediately preceding three reporting years, with a minimum of 20 hours each year. The reporting year runs July 1 to June 30. North Dakota accepts programs from NASBA Registry sponsors that meet its requirements, though NASBA registration is not strictly mandatory.
Ethics and the rolling window
- 6 hours of ethics are required across the immediately preceding three reporting years.
- At least 20 hours must be earned in each reporting year - the three-year total alone is not enough.
- Because the total is rolling, the Board evaluates your most recent three years at any point rather than resetting on a fixed date.
- CPE is measured in fifth-of-an-hour increments, with credit for each 10 minutes of qualifying instruction.
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Start tracking — freeWhen is your deadline?
North Dakota CPA licenses renew annually, and CPE must be earned between July 1 and June 30 and reported by June 30. Extensions are not granted for incomplete CPE without Board review, so the rolling window plus the 20-hour annual floor make June 30 a hard checkpoint every single year.
How CredTally keeps this on autopilot
- Track the rolling three-year 120-hour total alongside the 20-hour annual minimum so the moving window never catches you short.
- A dedicated ethics bucket for the 6-hour rolling-three-year requirement, shown separately from your general hours.
- Store every completion certificate with its course in a private vault, so a Board audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before your June 30 reporting deadline.
- Hold licenses in more than one state? Each gets its own card, deadline, and progress on a single dashboard.
Frequently asked questions
How many CPE hours does North Dakota require?
120 hours over a rolling three-year period, with a minimum of 20 hours in each reporting year.
How much ethics CPE does North Dakota require?
6 hours of ethics across the immediately preceding three reporting years - higher than the 4 hours many states require.
What does rolling three years mean here?
The Board looks at your most recent three reporting years at any time, so the 120-hour total does not reset on a single fixed date.
When is the North Dakota deadline?
CPE must be earned between July 1 and June 30 and reported by June 30 annually, when the license renews.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
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Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
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