North Dakota CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Following are the specific requirements for examination and licensing in North Dakota.

 

The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in North Dakota. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  Students must complete the following to be eligible for examination and to be licensed.

 

Education Requirements for CPA Licensure

Degree

Baccalaureate or higher degree from a regionally accredited university.

Accounting Coursework

24 semester hours of accounting courses beyond the introductory/principles level.

Business Coursework

24 semester hours in business related subjects. *

Ethics Coursework

Must pass the AICPA Professional Ethics Exam for initial licensure.

Total Credit Hours

150 semester hours

* A maximum of 3 semester hours in economics may apply to the business course requirement.

 

Experience Requirements for Licensure

Minimum Work Experience

One-year of full-time accounting experience verified by a CPA.

 

Additional Exam Information

Prior to Sitting for the Uniform CPA Exam

Complete all education requirements.

Application Documents

Application documents found on the board website.

 

Additional information can be found on the North Dakota State Board of Accountancy website.

 

Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.  Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.

 

2/2019

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