The 150-hour rule still stands in North Dakota. Your 150 semester hours must include a baccalaureate or higher degree. You'll also complete 24 semester credits of accounting and 24 of other business courses. Principles of accounting don't count. After you pass the exam, you'll need 2,000 hours and one calendar year of qualified experience.
You'll finish the American Institute of Certified Public Accountants professional ethics course too. One recent change helps. Since April 1, 2024, exam credit lasts 30 months instead of 18. Check with the North Dakota State Board of Accountancy to plan your hours.
How to Get a CPA License in North Dakota
Every route also asks you to pass the Uniform CPA Exam. Here's how the education and experience fit together in North Dakota.
| Route | Education | Experience | Status |
|---|---|---|---|
| 150-hour route | At least 150 semester hours of college education, including a baccalaureate or higher degree or its equivalent. | 2,000 hours and 1 calendar year of qualified experience, with the hours gained within 4 or fewer calendar years. | In effect |
Education to Sit for the CPA Exam in North Dakota
The board may let you sit for the exam once you have at least 120 semester hours of college education.
Coursework: 24 accounting and 24 other business hours for the 150-hour license
Ethics Exam
You complete the American Institute of Certified Public Accountants comprehensive ethics course (an exam you can buy through the North Dakota CPA Society) and give proof before you're licensed.
What Changed Recently
Effective April 1, 2024, exam credit lasts 30 months instead of 18.
What Accountants Earn in North Dakota
Accountants and auditors in North Dakota earned a median of $75,730 a year in May 2025, according to the Bureau of Labor Statistics. The middle half earned between $60,960 and $95,780. About 4,430 people held these jobs in the state.
Accounting Programs in North Dakota
One program on our main rankings is based in North Dakota. A degree from a school in the state is often the simplest way to match the board's coursework rules.
- University of North Dakota, Bachelor of Accountancy: one of our 100 best bachelor's accounting programs
CPA Requirements in Nearby States
Thinking about working across a state line, or studying in one state and licensing in another? Each state sets its own rules, so here's where the states near North Dakota stand on the bachelor's-plus-experience route.
- Minnesota CPA requirements: bachelor's route in effect since January 1, 2026
- Montana CPA requirements: bachelor's route in effect since January 1, 2026
- South Dakota CPA requirements: bachelor's route in effect since July 1, 2026
Check With the North Dakota State Board of Accountancy
The board sets the rules and decides your application. We checked these requirements against official sources on October 12, 2026. Rules change, so confirm the details on the board's site before you apply.