North Dakota (ND) CPA Exam requirements say that you must be declared eligible for the CPA Exam and then licensed by the state. An individual becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the various North Dakota CPA Exam requirements:

North Dakota CPA Exam Education Requirements

  • Minimum Degree Required: Baccalaureate
  • 150 Semester Hours Required to Sit for the CPA Exam? Yes
  • Accounting concentration with minimum of 24 hours in accounting and 24 hours in general business subjects
  • May sit prior to completion of education requirements if requirements will be satisfied within 6 months of exam application date

North Dakota CPA Exam Age Requirements

Age Minimum: None

North Dakota CPA Exam Residency Requirements

  • U.S. Citizenship Required: No
  • Must be a resident, employee OR have office in the state? No

Application Process

  1. Review the exam requirements
  2. Submit the exam application and enroll in your Surgent CPA Review course
  3. Request and forward transcripts. Contact any educational institutions attended and request that transcripts be forwarded to the North Dakota State Board of Accountancy for their evaluation. If no problems with your application are expected, this is a great time to start studying with Surgent CPA Review.
  4. Pay the exam fees. After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a payment coupon for exam fees of $734.10 which must be paid in advance. Once fees are paid, you will receive a Notice to Schedule (NTS) which is good for twelve months; however, since every third month is non-testing, the NTS covers eight testing months.
  5. Schedule your exam. Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at You can take the exam at a site in Bismarck, Fargo or any other Prometric location that is convenient to you.

North Dakota CPA Application Process

North Dakota CPA Application Forms

North Dakota CPA Statutes

North Dakota CPA Exam FAQs



State CPA Society

North Dakota CPA Exam Fees

Initial Application Fee: $120

Audit: $193.45

Financial: $193.45

Regulation: $173.60

Business: $173.60

Total: $854.10

Other fees: $60.00 reapplication fee may be required