North Dakota Accounting (CPA) CE category requirements

How the 120 CE hours every 3 years breaks down by category for certified public accountants in North Dakota, sourced from the official board.

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120CE hours every 3 yearsVerify with board

Required categories

Professional ethics
6h

NDAC 3-03-01-01: 120 hours in the immediate preceding three reporting periods, including 6 hours professional ethics, with at least 20 hours in each reporting period. No carryover.

Official source: North Dakota Administrative Code §3-03-01-01 (via ND Legislature)

⚠️Board rules change. Verify every figure against the official source before relying on it.

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