North Dakota Administrative Code

The board shall determine what constitutes an approved course or event. It may issue and publish advance guidelines or evaluate courses and supporting information as submitted for approval. It may approve courses or events after they have been presented or for fewer credit hours …

Credit hours will be awarded on the basis of one hour for each fifty minutes actually spent in the attendance at a course or event approved by the board. Credit hours will be rounded to the nearest quarter hour. History: Effective May 1, 1995; amended effective April 1, 2006. Gen…

Waiver of continuing education requirements will be granted to a holder of a certificate of registration not actively engaged in the title business. If the abstracter becomes active again, the abstracter shall comply with the educational requirements established by this chapter. …

Every abstract office shall maintain a logbook of requested abstract work. The logbook must document the customer's name, the date the request for work is received, the promised or expected completion date, the actual completion date, and a remarks column. Except as otherwise agr…

Under normal circumstances, the abstracter will complete each requested abstract work order within a presumed period of three weeks or less from receipt of the requested abstract work order. History: Effective April 1, 2006. General Authority: NDCC 43-01-16 Law Implemented: NDCC …

The following are exceptions from the standard presumed turnaround time of three weeks or less: 1. The customer and abstract company have mutually agreed upon a different time limit, which must be documented in the logbook. 2. Circumstances other than the customer's consent which…

In addition to any other disciplinary measure available to the board, if the board determines there are consistent problems with tardiness in completing abstract work under normal circumstances, the board may require the abstract company to hire and to train additional employees …

As part of the duty to provide an abstract on request: 1. Abstracters and abstract companies may not refuse to provide an industry acceptable alternative abstract product, such as stubbing separate parcels or providing a partial abstract, if requested in writing by a customer and…

Abstracters are well-versed in land title law and may find customers seeking to rely upon the abstracter's advice in legal matters. Abstracters are not attorneys by virtue of their certificate of registration or authority from the board. Abstracters may provide professional advic…

Abstracters shall practice confidentiality in all facets of their work in order to protect their customers' privacy. History: Effective April 1, 2006. General Authority: NDCC 43-01-05, 43-01-16 Law Implemented: NDCC 43-01-16

Abstracters must at all times conscientiously perform their duties to protect the legal rights and expectations of their customers and the community, they must provide the best possible abstract products and services, and they shall at all times maintain honesty in providing thei…

1. Abstracters shall facilitate transactions involving title by eliminating delays and unnecessary exceptions and making their services available in a manner which will encourage transferability of title. Abstracters and their employees may not engage in any unfair or deceptive a…

An abstracter may charge no more than is allowed under North Dakota Century Code section 43-01-18. The following rules guide charges under the law: 1. Charges are allowed for searching different names, but a separate charge may not be made for the same or substantially the same n…

1. History. The state board of accountancy was created in 1913 and originally supervised certified public accountants. The 1975 Public Accountancy Act, codified as North Dakota Century Code chapter 43-02.1, completely revamped the accountancy laws and added licensed public accoun…

Unless specifically stated otherwise, the following definitions are applicable throughout this title: 1. "Accountant" means either a certified public accountant (CPA) or a licensed public accountant (LPA), except as provided in section 3-01-02-02. 2. "Accounting concentration" me…

Except as provided in subsections 2, 3, 4, 5, and 6 of the North Dakota Century Code section 43-02.2-12, a person or firm assuming or using any title, designation, acronym, or abbreviation that includes the words "accountant" or "accounting" does not imply the person or firm hold…

Licensees must observe the code of professional conduct of the American institute of certified public accountants, with references to "member" being understood to apply to licensees. Licensees must also observe the codes of conduct of the general accounting office, the securities…

A minority of the ownership of a firm practicing public accountancy within this state may be held by noncertified public accountants or nonlicensed public accountants, but each such owner: 1. Must be: a. An individual; or b. A qualified plan as described and defined in sections 4…

Firms practicing public accounting are required to undergo a practice review conforming to the standards of the AICPA peer review program, or a program deemed comparable by the board. The board will not require such review more frequently than every three years, except in the cas…

The examination administered to applicants for certification as certified public accountants shall be the uniform certified public accountant examination. All successful examination candidates will be required to complete an approved self-study ethics course before they will be i…

An applicant may take the examination sections individually and in any order. An applicant shall retain conditional credit for any section passed for thirty months after the score release date. An applicant must pass all sections of the examination within a rolling thirty-month p…

Cheating by an applicant in applying for or taking the examination may result in the invalidating of examination grades, expulsion from the examination room, disqualification from taking the examination for a specified period of time, and other penalties the board may impose. Whe…

The following examination fees have been established by the board for the certified public accountants examination: 1. An application fee not to exceed two hundred dollars. 2. Applicants will also be required to pay testing-related fees as required by the national testing program…

The fee for the issuance of a certificate when the board has waived the examination shall not exceed two hundred dollars. The fee to transfer examination grades shall not exceed two hundred dollars. History: Amended effective March 1, 1995; September 1, 1997; July 1, 1999; Septem…

Repealed effective July 1, 1991.

The annual renewal fee for every CPA and LPA shall be set by the board but not to exceed two hundred dollars. A CPA or LPA who registers and pays the annual renewal fee by July first will be considered licensed during the period July first through June thirtieth. A CPA or LPA who…

The annual fee for a firm permit may not exceed two hundred dollars. A late filing fee not to exceed one hundred dollars shall also be paid by a firm that fails to register or pay the annual firm permit fee by June thirtieth. If not renewed by July thirty-first, the permit is dee…

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, c…

CPAs, LPAs, and permitholders are required to notify the board of address changes within thirty days of such change. History: Effective October 1, 1982; amended effective July 1, 1991; March 1, 1995. General Authority: NDCC 43-02.2-03 2 Law Implemented: NDCC 43-02.2-04, 43-02.2-0…

Should a certificate holder's certificate be suspended or revoked or not renewed, or a licenseholder's license be suspended or revoked or not renewed, the certificate holder or licenseholder shall return the certificate or license to the North Dakota state board of accountancy wi…

A CPA, LPA, or permitholder whose certificate, license, or permit is suspended, relinquished, not renewed, or revoked, is required to pay a reinstatement fee not to exceed two hundred dollars in addition to the annual fee, as provided in sections 3-02-02-04 and 3-02-02-04.1, and …

The experience required for initial certification must consist of at least two thousand hours gained within four or fewer calendar years, and must be verified to the satisfaction of the board. The majority of the experience must consist of providing some service or advice involvi…

Continuing education reports are due from all CPAs and LPAs, except those on retired or inactive status, before July first of each year and any credit-hours submitted must be for the previous July first through June thirtieth. At the end of each continuing education reporting yea…

1. Continuing education programs are measured in one-fifth-hour increments, with one-fifth hour of credit awarded for each full ten minutes of instruction. 2. Only class hours or self-study equivalents, and not preparation hours, are to be counted. 3. Service as a lecturer or dis…

Repealed effective April 1, 2024.

The board shall consider exceptions to the continuing education requirements for reasons including military service, retirement, and circumstances beyond the accountant's reasonable control. Nonresident accountants are exempt from the requirements of article 3-03 if they verify t…

The overriding consideration in determining if a specific program qualifies as a continuing education program is if it is a formal program of learning which contributes directly to professional competence. The program must also meet the specifications delineated below. History: A…

1. Formal programs requiring class attendance may qualify only if: a. An outline is prepared in advance and is preserved; b. The program is at least one-fifth continuing education credit-hour in length; c. The program is conducted by a qualified instructor; and d. A record of att…

Repealed effective March 1, 1995. 1

Repealed effective March 1, 1995.

The board may look to other organizations or individuals for assistance in interpreting the acceptability of, and credit to be allowed for, individual continuing education courses. History: Amended effective July 1, 1987; March 1, 1995; October 1, 1999; April 1, 2018; April 1, 20…

In order to enter public practice either full time or part time in North Dakota, an accountant must meet the continuing education requirements as specified in section 3-03-01-01 and may be required to furnish evidence of familiarity with current procedures and practices in the se…

Repealed effective July 1, 1991.

The board may allow the temporary practice of public accounting and use of the CPA or LPA credential, if the CPA or LPA has acquired at least sixty credit-hours of approved continuing education within the preceding three years and agrees in writing to complete, within one year, t…

Repealed effective July 1, 1991.

Formal evidence of course attendance or completion, and written records of course sponsorships, titles, dates, times, locations, and instructors must be provided, as required by the board by accountants for all continuing education credit claimed. All documentations must be maint…

Continuing education reporting forms filed by individuals must be examined annually by the state board of accountancy or an appointed agent thereof, to confirm eligibility of credit-hours claimed. Individuals claiming ineligible credit-hours will be notified, and the credit-hours…