The 2025 proposed rule changes were approved and take effect January 1, 2026.
3-01-02-01 - "Accounting concentration" means twenty-four semester credits or equivalent of accounting courses, plus twenty-four semester credits or equivalent of other business courses. Principles of accounting or equivalent courses do not count toward the required accounting or business courses. Internship credits do not count toward the required accounting courses and may account for no more than three semester credits or equivalent of other business courses.
3-01-03-02 - Firm ownership: 1. Must be a. An individual; or b. A qualified plan as described and defined in sections 401(a) and 4975(e)(7) of the Internal Revenue Code [26 U.S.C. 401(a) and 4975(e)(7)], including an employee stock ownership plan.
3-02-02-05 - Retired or inactive accountants: Upon written request, retired status is available for a CPA or LPA who is no longer employed because of disability or retirement, who is at least sixty years of age or twenty years of active licensure, and who performs no accounting, auditing, management, or financial advisory, consulting, bookkeeping, or tax services.
(removed upon written request) Inactive status is available for a CPA or LPA who performs no compensated accounting, auditing, management, or financial advisory, consulting, bookkeeping, or tax services. The certificate to practice as a CPA or license to practice as an LPA shall be designated inactive.
3-03-01-04 Exceptions: The board will consider exceptions to the continuing education requirements for reasons including military service, (removed foreign residency) retirement, and circumstances beyond the accountant's reasonable control. Nonresident accountants are exempt from the requirements of article 3-03 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.