State Requirements
North Dakota CPA CPE Requirements (2026)
What CPAs licensed in North Dakota need to know about continuing professional education — hours, reporting period, and ethics.
Total CPE
120 hours
Reporting period
3 years
Annual minimum
20 hours
North Dakota CPE at a glance
- ✓120 hours every 3 years
- ✓Minimum 20 hours per year
- ✓Ethics CPE required — verify the exact rule
Ethics requirement
6 hours of ethics CPE are required over the rolling three-year reporting period, and a North Dakota state-specific ethics course is not mandated (general ethics CPE is accepted).
How to meet it
CPE is earned in 50-minute credit hours through qualifying programs — including live webinars, which most boards accept as group-internet-based learning. To stay compliant: track your hours by field of study, complete any required ethics course, and keep your certificates of completion in case of audit. Spreading hours across your reporting period (rather than cramming at the deadline) keeps renewal stress-free.
Always verify with your board
Requirements change and can include details not summarized here. Confirm the current rules with the North Dakota State Board of Accountancy before relying on them. This page is general information, not legal or compliance advice.
North Dakota CPE — frequently asked questions
How many CPE hours does North Dakota require for CPAs?+
North Dakota CPAs generally need 120 hours of CPE every 3 years, with a minimum of 20 hours each year. Confirm current rules with the North Dakota State Board of Accountancy.
Does North Dakota require ethics CPE?+
6 hours of ethics CPE are required over the rolling three-year reporting period, and a North Dakota state-specific ethics course is not mandated (general ethics CPE is accepted).
Can I earn North Dakota CPE through free live webinars?+
Yes. Live webinars typically qualify as group internet-based CPE, which most boards accept. CPE Society offers free live webinars you can apply toward your ND requirement — always confirm acceptance with your state board.