• Total CPE Requirement: 120 hours
• Annual CPE Requirement: 20 hours

CPA Ethics: 6 hours of ethics CPE over each 3 year rolling cycle

7/1 to 6/30 annually

Courses cannot be taken for credit more than once in a 3-year CPE term.

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

Licenses must be renewed by 7/31 each year to avoid penalty. CPA will renew using the online portal. It is recommended CPAs watch the board's Instructional Video about renewals to ensure all steps are completed properly. CPAs will be required to list all CPE completed in the year in their CPE log. Once all CPE is submitted the board will review submission before allowing the license to renew.

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the North Dakota State Board of Public Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

Nonresident accountants are exempt from the requirements 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 must meet the public practice continuing education requirements of their jurisdictions of residence.

Licensees in retired status are exempt from CPE requirements. The board will consider exceptions to the continuing education requirements for reasons including military service, foreign residency, retirement, and circumstances beyond the accountant's reasonable control.