120 hours rolling 3-year total · 20 hours minimum each Jul 1–Jun 30 year · 6-hour ethics for CPAs who hold out · June 30 deadline · $185 late renewal fee
North Dakota has a tight annual rhythm: finish CPE by June 30, renew in the late window if needed, and do not cross the hard expiry date. The board treats the reporting deadline and the renewal deadline as linked, but the late-expiry cutoffs matter because the license can lapse into reinstatement territory.
North Dakota's late fee jump is steep, and the hard expiry is a real cutoff. If you miss the late window, the board does not treat it as another month of penalty fees - the license expires and reinstatement becomes the path forward.
| Requirement | Amount | Period | Notes |
|---|---|---|---|
| Total CPE | 120 hours | Rolling 3-year period | Measured over the most recent 3 annual periods |
| Annual minimum | 20 hours | Each Jul 1 - Jun 30 year | Non-deferrable; must be met every year |
| Ethics | 6 hours | Per triennial period | Applies to CPAs who hold out to the public; NASBA-approved ethics required |
| A&A / audit | None required | -- | No statewide accounting and auditing mandate |
| Self-study cap | No cap stated | -- | Any NASBA-recognized provider is acceptable if the course otherwise qualifies |
| Carryover | Not allowed | -- | Excess hours in one period do not carry into the next |
| Renewal fee | $85 / $185 | Annual | $85 standard, $185 late renewal fee |
North Dakota is not a simple "120 hours whenever" state. The board requires both of the following at the same time:
| Rule | What it Means | Why it Matters |
|---|---|---|
| Rolling 3-year total | At least 120 hours across the most recent 3 annual periods | Prevents a long-term deficit from being hidden in one strong year |
| Annual minimum | At least 20 hours in each Jul 1 - Jun 30 period | Hours cannot be deferred from one year to another |
| Carryover | No carryover of excess hours | Every annual period stands on its own |
Year 1 = 20 hours, Year 2 = 20 hours, Year 3 = 80 hours. That gives you 120 hours across three years, but the important point is that each year separately still met the 20-hour floor. You cannot do 0 hours in Year 1, 0 in Year 2, and 120 in Year 3 because the annual minimum is non-deferrable.
In practice, the safest approach is simple: plan for at least 20 hours every reporting year, then make sure your rolling 3-year total stays at or above 120. That keeps you compliant with both layers of the rule.
North Dakota's ethics rule is a real differentiator. The state requires 6 hours of ethics in each triennial 3-year period for CPAs who hold out to the public. Most states use a 4-hour ethics norm, so North Dakota is stricter on this point.
For this requirement, "hold out" means a CPA is using the CPA title publicly or presenting themselves to the public as a CPA in practice. North Dakota's board materials distinguish those licensees from inactive or non-public status holders. If you are not actively holding out, confirm your exact status obligation with NDSBA before relying on a generic ethics assumption.
| Ethics Topic | Qualifies? | Notes |
|---|---|---|
| NASBA-approved ethics course | Yes | Required format for the ethics hours |
| General professional ethics | Yes | Counts if the course is approved and qualifies as ethics |
| Regulatory / rules-based ethics | Yes | Strong fit for board-focused ethics completion |
| Generic non-approved ethics content | No | Does not satisfy the board requirement if not NASBA-approved |
| Ethics completed outside the triennial cycle | No | Must be earned in the relevant three-year window |
Because the ethics burden is above the national norm, it is smart to build your ethics hours into your annual plan instead of leaving them until the third year. That reduces the risk of scrambling for board-approved content late in the cycle.
North Dakota's renewal structure is not just a late-fee story. It is a progression from on-time renewal to late renewal to expiration. Once the hard wall passes, the license is no longer just delinquent.
| Stage | Date Range | Status | Outcome |
|---|---|---|---|
| On-time completion / reporting | By June 30 | Current | Complete the annual CPE period and renew on the standard fee schedule |
| Late renewal window | July 31 - August 31 | Late | Pay the $185 late renewal fee and complete renewal before the hard wall |
| Hard expiry | After August 31 | Expired | License expires; reinstatement is required instead of late renewal |
The standard fee is $85. The late fee is $185. That is a meaningful jump, and the cost increases further if you let the license expire and move into reinstatement.
North Dakota does not state a self-study cap in the board guidance used for this page. In other words, there is no published ceiling like "20 hours max" or "24 hours max." That makes self-study more flexible than in many states.
Use any NASBA-recognized provider for qualifying CPE, and make sure the course format is accepted for the credit type you are trying to claim. For ethics, use NASBA-approved ethics courses.
| Format | Allowed? | Notes |
|---|---|---|
| Self-study / on-demand | Yes | No cap stated in the board guidance used here |
| Live group courses | Yes | Qualify when delivered by a recognized provider |
| Webcasts / virtual live sessions | Yes | Use a NASBA-recognized provider |
| NASBA-approved ethics | Yes | Required for the ethics hours |
North Dakota is one of the more restrictive Plains states because of the 6-hour ethics rule and the hard expiry after the late window. Here is a practical comparison with nearby states for SEO and planning purposes:
| State | Total Hours | Deadline | Ethics | Carryover |
|---|---|---|---|---|
| North Dakota | 120hr rolling 3-year; 20hr/year minimum | Jun 30; late renewal Jul 31-Aug 31 | 6hr/3yr for CPAs who hold out | No carryover |
| South Dakota | 120hr rolling 3-year; 20hr/year minimum | June 30 reporting during annual renewal | None stated on FAQ | No carryforward |
| Minnesota | 120hr rolling 3-year; 20hr/year minimum | Jun 30 completion; Dec 31 report | 8hr/3yr | No carryforward |
| Montana | 120hr rolling 3-year | Dec 31 annual renewal | 2hr/3yr | No carryover stated |
| Wyoming | 120hr rolling 3-year | Dec 31 renewal | 4hr/3yr | Self-study unlimited; carryover not stated |
| Nebraska | 80hr / 2 calendar years | Dec 31 completion; Jan 31 report | 4hr / 2 years | No carryover |
Note: State board rules change. Use this table as a planning comparison, then verify details directly with the applicable board before relying on the numbers for compliance.
Use this checklist to move from completed CPE to a finished renewal.
| Step | Action |
|---|---|
| 1 | Verify that your completed courses add up to at least 20 hours for the current year and 120 hours for the rolling 3-year period. |
| 2 | Check that your ethics total reaches 6 hours in the triennial cycle if you hold out to the public. |
| 3 | Access the NDSBA portal and open the renewal workflow. |
| 4 | Complete the renewal form and any CPE reporting steps requested by the board. |
| 5 | Pay the applicable fee: $85 standard or $185 late renewal. |
| 6 | Save the confirmation and download your supporting records for your compliance file. |
| Contact | Details |
|---|---|
| Official website | ndsba.nd.gov |
| Portal / renewal instructions | Certemy renewal instructions and login link |
| Phone | (701) 775-7100 |
| Address | 1407 24th Ave S, Ste 217, Grand Forks, ND 58201 |
| Annual renewal fee | $85 standard |
| Late renewal fee | $185 during the late window |
| License status risk | After August 31, the license expires and reinstatement is required |
| Record evidence | Formal attendance/completion records and course details should be retained |
North Dakota CPAs must complete 120 CPE hours in any rolling 3-year period, and they must also complete at least 20 hours in each annual reporting period from July 1 to June 30. Those two rules apply at the same time: you need the rolling 3-year total, and you also need the annual minimum each year.
North Dakota requires a non-deferrable annual minimum of 20 CPE hours during each July 1 to June 30 reporting period. Excess hours from a prior year do not reduce that annual obligation because North Dakota does not allow carryover.
North Dakota uses a June 30 completion deadline for each annual CPE period running July 1 to June 30. The annual renewal window then continues into late renewal, with the late fee period running July 31 through August 31. After August 31, the license expires and reinstatement is required.
North Dakota measures CPE using a rolling 3-year total of 120 hours. That means the board looks at the most recent three annual periods, such as July 2023 to June 2024, July 2024 to June 2025, and July 2025 to June 2026. The total across those three years must be at least 120 hours, and each year must still meet the 20-hour annual minimum.
North Dakota requires 6 hours of ethics per triennial 3-year period for CPAs who hold out to the public. That is above the national 4-hour norm used by most states. The ethics hours must come from NASBA-approved ethics courses.
The 6-hour ethics requirement applies to CPAs who hold out to the public, meaning licensed CPAs in public practice who use the CPA title publicly. North Dakota Board materials distinguish those holders-out from inactive or non-public licensees, so CPAs who are not holding out should confirm their status directly with NDSBA.
No. North Dakota does not impose a statewide accounting and auditing, or A&A, CPE requirement for all CPAs.
No. North Dakota does not allow carryover. Excess hours earned in one annual period do not carry into the next period, so every July 1 to June 30 cycle must stand on its own.
North Dakota does not state a self-study cap in the board guidance used for this page. In practice, that means unlimited self-study is acceptable as long as the course comes from a NASBA-recognized provider and the course otherwise qualifies.
The standard annual renewal fee is $85. The late renewal fee is $185 during the late renewal window. The fee jump is steep, so it is important to renew before the late period begins.
After August 31, the license expires and late renewal is no longer available. The CPA must go through the reinstatement process instead of simply paying a late fee.
North Dakota board materials require formal evidence of attendance or completion, plus written records showing course sponsorship, title, dates, times, locations, and instructors when needed. A practical record-retention habit is to keep certificates and supporting documentation for at least four years.
| Resource | Link |
|---|---|
| NDSBA home page | https://www.ndsba.nd.gov |
| CPA renewal FAQ | https://www.ndsba.nd.gov/licensees/cpa-renewal-faq |
| Certemy renewal instructions and login link | https://www.ndsba.nd.gov/licensees/certemy-renewal-instructions-and-login-link |
| Board contact phone | (701) 775-7100 |