North Dakota Accounting (CPA) CE audits & penalties

What happens if a certified public accountant misses CE requirements in North Dakota, and how the board checks compliance — sourced from the official board.

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A CPA who fails to register or pay by June 30 pays a late filing fee; if still unpaid by July 31, the certificate is deemed involuntarily relinquished and is subject to reinstatement requirements (N.D. Admin Code 3-02-02-04).Verify with board

How compliance is checked

No audit process appears in the available data. Keep your certificates regardless — boards can request proof of completion at renewal or during an investigation.

Official source: N.D. Admin Code 3-02-02-04 (official, via ndlegis.gov rule-change document)

⚠️Don't learn this the hard way. Penalties are set by the board and can change — verify against the official source before relying on this summary.

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