Transfer Your CPA / Accounting License to North Dakota: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: North Dakota State Board of Accountancy ↗
North Dakota is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the North Dakota State Board of Accountancy will issue a reciprocal license without retesting. The Uniform CPA Examination is never retaken; exam passage and license status are verified via the authorization/interstate exchange form returned by the issuing board (national lookup at CPAverify.org). That form also confirms completion of the AICPA Ethics Examination.. Expect $140 ($140 application fee for either the Substantial Equivalency or the Traditional Reciprocity provision (check, money order, or credit card); active-military members/spouses may qualify for a fee waiver) in application fees.
Moving to North Dakota from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because North Dakota recognizes substantial equivalency, the North Dakota State Board of Accountancy looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If North Dakota is not becoming your principal place of business — you are serving North Dakota clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no North Dakota license at all. Apply for the reciprocal license when North Dakota is where you will actually be based.
North Dakota offers two reciprocity provisions: Substantial Equivalency (holder of a CPA certificate from any substantially-equivalent state - all US jurisdictions qualify - or a personal SE determination from NASBA) and Traditional Reciprocity (Uniform CPA Exam passage plus 4 years of qualifying experience within the last 10 years). It is not limited to named partner states. A reciprocal ND certificate is issued only when the applicant's principal place of business is in North Dakota; a CPA whose principal place of business is elsewhere may practice under mobility/practice privilege with no ND certificate. Education (150 hours with a bachelor's degree) and experience are normally satisfied through the existing certificate.
North Dakota requirements at a glance
| Exam | The Uniform CPA Examination is never retaken; exam passage and license status are verified via the authorization/interstate exchange form returned by the issuing board (national lookup at CPAverify.org). That form also confirms completion of the AICPA Ethics Examination. |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
|
| Fees | $140 ($140 application fee for either the Substantial Equivalency or the Traditional Reciprocity provision (check, money order, or credit card); active-military members/spouses may qualify for a fee waiver) |
| Processing time | Board does not publish a processing time; issuance is subject to Board approval and receipt of the interstate exchange form and references |
Step by step
- Confirm North Dakota's current requirements on the North Dakota State Board of Accountancy website — rules change.
- Submit the reciprocity/endorsement application to the North Dakota State Board of Accountancy (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Qualify under Substantial Equivalency (hold a CPA certificate from a substantially-equivalent state, or personally attain SE status through NASBA) OR under Traditional Reciprocity (passed the Uniform CPA Exam plus at least 4 years of qualifying experience within the 10 years preceding application).
- Hold a certificate that is in force and in good standing.
- Submit the signed authorization/interstate exchange form completed by the other board.
- Provide three sealed character references and consent to a criminal-history background investigation.
- Pay the fees ($140 ($140 application fee for either the Substantial Equivalency or the Traditional Reciprocity provision (check, money order, or credit card); active-military members/spouses may qualify for a fee waiver)) and allow Board does not publish a processing time; issuance is subject to Board approval and receipt of the interstate exchange form and references.
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into North Dakota:
Frequently asked questions
Does my CPA license transfer to North Dakota?
North Dakota is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the North Dakota State Board of Accountancy will issue a reciprocal license without retesting. The Uniform CPA Examination is never retaken; exam passage and license status are verified via the authorization/interstate exchange form returned by the issuing board (national lookup at CPAverify.org). That form also confirms completion of the AICPA Ethics Examination.. Expect $140 ($140 application fee for either the Substantial Equivalency or the Traditional Reciprocity provision (check, money order, or credit card); active-military members/spouses may qualify for a fee waiver) in application fees.
Do I have to retake the CPA Exam to get licensed in North Dakota?
No. The Uniform CPA Examination is never retaken; exam passage and license status are verified via the authorization/interstate exchange form returned by the issuing board (national lookup at CPAverify.org). That form also confirms completion of the AICPA Ethics Examination..
Do I even need a North Dakota CPA license, or does mobility cover me?
If North Dakota is not your principal place of business, practice privilege (mobility) usually lets you serve North Dakota clients with no North Dakota license, notice, or fee. You apply to the North Dakota State Board of Accountancy for a reciprocal license when North Dakota becomes where you are principally based.
What does a North Dakota reciprocal CPA license cost?
$140 ($140 application fee for either the Substantial Equivalency or the Traditional Reciprocity provision (check, money order, or credit card); active-military members/spouses may qualify for a fee waiver) ($140 application fee for either the Substantial Equivalency or the Traditional Reciprocity provision (check, money order, or credit card); active-military members/spouses may qualify for a fee waiver).
How long does the North Dakota reciprocity process take?
Board does not publish a processing time; issuance is subject to Board approval and receipt of the interstate exchange form and references — Board does not publish a processing time; issuance is subject to Board approval and receipt of the interstate exchange form and references.
How does North Dakota's education requirement affect a reciprocal CPA license?
North Dakota's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the North Dakota State Board of Accountancy.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- ND State Board of Accountancy - Instructions & Application for Reciprocity/Substantial Equivalency (two provisions; $140 fee; SE list via NASBA; Traditional = 4 years within last 10; AICPA Ethics Exam; 150 hours w/ bachelor's; references; background investigation; PPB rule) ↗ (accessed 2026-07-21)
- ND State Board of Accountancy - Applications page ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]