Initial Certificate. The Application for an Initial Certificate for Applicants who have passed the Uniform CPA Examination for the state of North Dakota are not available online. Once you have passed the Uniform CPA Examination for the state of North Dakota, you must contact the North Dakota State Board of Accountancy at (800) 532-5904 or (701) 775-7100 for further instructions for obtaining a CPA certificate.

Applicants who have passed the Uniform CPA Examination for another jurisdiction and are not licensed to practice public accounting in any jurisdiction may apply for an Initial Certificate in North Dakota by Transfer of Grades.

Click Initial Licensure in the menu bar at the top of this page for additional information on the Transfer of Grades application procedures.

Reciprocal Certificate. An Applicant holding a current license to practice public accounting in another state and planning to establish his/her principal place of business within North Dakota must apply for a reciprocal certificate. For North Dakota, there are two (2) ways to qualify for a certificate by reciprocity, depending on whether (i) an Applicant's individual qualifications are substantially equivalent to those of North Dakota or Applicant holds a certificate from a substantially equivalent state, or (ii) Applicant is applying for traditional reciprocity from a non-substantially equivalent state.

Substantial Equivalency. The Applicant must hold a valid, unrevoked CPA certificate from a state with requirements that are substantially equivalent to those of North Dakota. Applicants licensed in a state that is NOT substantially equivalent may apply under this option if their individual qualifications are determined to be substantially equivalent to the requirements of North Dakota.

Traditional Reciprocity. The Applicant must hold a valid, unrevoked CPA certificate from another state.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privilege.

An individual whose principal place of business is not in this state shall have all the privileges of certificate holders and licensees of this state without the need to obtain a certificate or permit, if the individual:

• Holds a valid active license in a substantially equivalent jurisdiction; OR
• as substantially equivalent individual CPA qualifications. Individual substantial equivalency can be evaluated through NASBA's CredentialNet service.

  
  

Please Note: Any individual who passed the Uniform CPA Examination and holds a valid license issued by any other state prior to January 1, 2012, shall be exempt from the education requirement in the Uniform Accountancy Act for practice privilege purposes.

Practice privileges extend to any individual who offers or renders professional services, whether in person, by mail, telephone or electronic means, in North Dakota, and no notice or other submission shall be provided by the individual.

Consent to Jurisdiction

A CPA of another state exercising practice privileges in North Dakota and the firm which employs the CPA consents, as a condition to the grant of this privilege, to the following:

• The personal and subject matter jurisdiction and disciplinary authority of the North Dakota State Board.
• Compliance with the provisions of the North Dakota Accountancy Law and the rules and regulations adopted by the Board.
• In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in North Dakota individually and on behalf of the CPA firm.
• The appointment of the board of accountancy which issued the individual license as his agent upon whom process may be served in any action or proceeding by this Board against the licensee.

  
  

Firm Registration Requirements May Apply

Any firm with an office in North Dakota practicing public accountancy or using the title "CPA," "LPA," "CPA firm," or "LPA firm" or similar titles must hold a permit issued by the North Dakota State Board.

An out-of-state firm may perform professional services while using the title "CPA" or "CPA firm" without a firm permit issued by the North Dakota State Board only if the firm:

• Performs the services through an individual who holds a valid CPA license or with practice privileges in North Dakota; and
• May lawfully perform the services in the state where the individuals with practice privileges have their principal place of business.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm Permit. Any firm or office thereof established or maintained for the practice of public accounting in the state of North Dakota must register with the North Dakota State Board.

• Sole proprietorships are subject to firm registration requirements.
• The following must hold a permit:
• Any firm with an office in this state practicing public accountancy; or
• Any firm with an office in this state that uses the title "CPA", "LPA", "CPA firm", or "LPA firm", or similar titles.
• A firm which is not required to obtain a permit may perform professional services within the practice of public accountancy while using the title "CPA" or "CPA firm" in this state without a permit issued under this subsection only if:
• It performs such services through an individual with practice privileges; and
• It can lawfully do so in the state where such individuals with practice privileges have their principal place of business.
• Individual substantially equivalent status can be verified by CredentialNet.
  

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in North Dakota who no longer wishes to hold said license/permit to practice may voluntarily relinquish such to the North Dakota State Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.