North Dakota

General Information

The following information only relates to North Dakota State Board of Accountancy applications for which NASBA may offer individual substantial equivalency evaluations as part of the application process. Alternative application processes exist for complying with the board’s interstate practice rules. Contact the board for further information.

Notifications

A CPA who intends to practice in North Dakota and whose principal place of business is not in the state of North Dakota should read this section.

A CPA who holds a license in a state that has not been found to be substantially equivalent to the Uniform Accountancy Act by the NASBA National Qualification Appraisal Service Service (view a list of those states) may obtain an individual substantial equivalency evaluation from NASBA. After the substantial equivalency evaluation is completed, NASBA will send a report to the North Dakota Board indicating substantial equivalency status.

A CPA should also complete the appropriate North Dakota Board application form and send it directly to the board. The form can be obtained by contacting the North Dakota Board at 800-532-5904.

Applying for an Evaluation

Individual Substantial Equivalency Evaluation Requirements

The evaluation is the same for reciprocal licensure applicants and notice applicants and is based on requirements outlined in the UAA:

Good Character
Applicants must not have a history of dishonest or felonious acts.

Education
Applicants must have a bachelor’s degree. Starting January 1, 2012 applicants must have 150 hours of education.

Examination
Applicants must have passed all sections of the Uniform CPA Examination

Experience
Applicants must have one year of experience providing any type of service or advice using accounting, attest, compilation, management advisory,
financial advisory, tax, or consulting skills.

Fees

The following fees are applicable to the individual substantial equivalency evaluation only. There may be separate fees required by the state for which you are applying. Contact the state board directly for that information.

Evaluation Fee:
$250

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