# Title 3 — Accountancy, Board of

## Article 3-01 — General Administration

## Chapter 3-01-01 — Organization of Board

### § 3-01-01-01. Organization of the state board of accountancy.

1. History. The state board of accountancy was created in 1913 and originally supervised
certified public accountants. The 1975 Public Accountancy Act, codified as North Dakota
Century Code chapter 43-02.1, completely revamped the accountancy laws and added
licensed public accountants to the board's jurisdiction. The Accountancy Act of 1993 replaced
North Dakota Century Code chapter 43-02.1 with chapter 43-02.2.
2. Legislative intent. It is the policy of this state, and the purpose of the Accountancy Act of
1993 to promote the reliability of information used for guidance in financial transactions or for
accounting for or assessing the financial status or performance of enterprises.
3. Board membership. The board consists of five members appointed by the governor. There
are five certified public accountants on the board.
4. Board organization. The board shall elect from its members a president and a
secretary-treasurer, and any other officers the board may require. The officers shall take office
immediately following election and shall serve for one year, and shall be eligible for reelection.
The president shall preside at meetings of the board; the secretary-treasurer shall preside in
the absence of the president.
5. Compensation of board members. Each member of the state board of accountancy shall
receive compensation of three hundred dollars for each day, or portion thereof, spent in official
business of the board, not to exceed two thousand dollars per fiscal year.
6. Executive director. The board is authorized to employ an executive director. The executive
director is responsible for keeping the board's records and administering the board's activities.
History: Amended effective August 1, 1981; September 1, 1983; October 1, 1983; July 1, 1991;
March 1, 1995; July 1, 2008; April 1, 2018; April 1, 2024.
General Authority: NDCC 28-32-02, 43-02.2-03
Law Implemented: NDCC 28-32-02, 43-02.2-03
