# Title 3 — Accountancy, Board of

## Article 3-03 — Continuing Education

## Chapter 3-03-01 — Basic Requirements

### § 3-03-01-01. Credit-hours required.

Continuing education reports are due from all CPAs and LPAs, except those on retired or inactive
status, before July first of each year and any credit-hours submitted must be for the previous July first
through June thirtieth.
At the end of each continuing education reporting year, each CPA and LPA, while holding out to the
public as a licensee in this state must have completed one hundred twenty credit-hours of acceptable
continuing education in the immediate preceding three reporting years, including six credit-hours of
professional ethics content, and a minimum of twenty credit-hours each year.
At the end of the first full continuing education reporting year following receipt of an initial original
certificate, an accountant must meet the applicable per year minimum, and must meet the applicable
three-year minimum, including ethics content, two years thereafter.
History: Amended effective August 1, 1984; October 1, 1984; July 1, 1991; March 1, 1995; October 1,
1999; December 1, 2000; December 1, 2003; April 1, 2018; January 1, 2020; April 1, 2024.
General Authority: NDCC 43-02.2-03
Law Implemented: NDCC 43-02.2-03, 43-02.2-04
### § 3-03-01-02. How credits determined.

1. Continuing education programs are measured in one-fifth-hour increments, with one-fifth hour
of credit awarded for each full ten minutes of instruction.
2. Only class hours or self-study equivalents, and not preparation hours, are to be counted.
3. Service as a lecturer or discussion leader will receive credit to the extent that it contributes to
the individual's professional competence, to a total credit limit equal to twice the program's
credit allowance for enrolled participants. Repetitious presentations are not to be counted.
4. Courses taken for university or college credit may receive continuing education credit at the
rate of fifteen credit-hours per semester hour of institutional credit, or ten credit-hours per
quarter hour of institutional credit.
5. A CPA or LPA teaching a specific university or college level accounting course for the first time
may be granted credit for preparation and instruction to the extent that it contributes to the
individual's professional competence, up to a limit of twice the continuing education course
credit available for CPAs or LPAs taking the course. No credit is available for repetitious
teaching of the course or for subsequent teaching of courses with similar content.

History: Amended effective July 1, 1987; July 1, 1991; March 1, 1995;
October 1, 1999; December 1, 2003; April 1, 2018.
General Authority: NDCC 43-02.2-03
Law Implemented: NDCC 43-02.2-03, 43-02.2-04
### § 3-03-01-03. Effective date.

Repealed effective April 1, 2024.
### § 3-03-01-04. Exceptions.

The board shall consider exceptions to the continuing education requirements for reasons including
military service, retirement, and circumstances beyond the accountant's reasonable control.
Nonresident accountants are exempt from the requirements of article 3-03 if they verify that they meet
the continuing education requirements of their jurisdictions of residence, provided the board considers
those continuing education requirements to be substantially equivalent to those of this state.
Nonresident accountants practicing public accountancy in North Dakota shall meet the public practice
continuing education requirements of their jurisdictions of residence.
History: Amended effective March 1, 1995; September 1, 1997; October 1, 1999; December 1, 2000;
April 1, 2024; January 1. 2026.
General Authority: NDCC 43-02.2-03
Law Implemented: NDCC 43-02.2-03, 43-02.2-04.1
