CPA / Accounting License from Ohio to North Dakota: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: North Dakota State Board of Accountancy ↗
Yes — North Dakota recognizes CPA licenses from all states, including Ohio. Apply to the North Dakota State Board of Accountancy for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
North Dakota recognizes substantial equivalency, so your Ohio CPA license clears the bar on its own — the North Dakota State Board of Accountancy cares that you are a CPA in good standing, not that your license came from Ohio. What remains is North Dakota-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any North Dakota ethics or rules-of-conduct exam. Do the mobility math first, though — if North Dakota is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, Ohio → North Dakota
| Ohio (current) | North Dakota (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $100 (reciprocity application fee (RC 4701.06); a triennial Ohio permit fee (set by the board, up to $150) and the BCI/FBI records-check vendor fee are paid separately) | $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 | The Accountancy Board of Ohio does not publish a processing time; issuance cannot be finalized until the criminal records check clears | Board does not publish a processing time; issuance is subject to Board approval and receipt of the interstate exchange form and references |
| Licensing authority | Accountancy Board of Ohio | North Dakota State Board of Accountancy |
The destination column is what you must satisfy — North Dakota sets the rules for this move.
Step by step
- Confirm North Dakota's current requirements on the North Dakota State Board of Accountancy website (linked below) — rules change.
- Submit the endorsement application to the North Dakota State Board of Accountancy (application linked below).
- 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
Related guides
Frequently asked questions
Does North Dakota accept a Ohio CPA license?
Yes — North Dakota recognizes CPA licenses from all states, including Ohio. Apply to the North Dakota State Board of Accountancy for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from Ohio to North Dakota?
No — the Uniform CPA Exam transfers with your license. 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 need a North Dakota license, or does mobility cover the move?
If North Dakota becomes your principal place of business, you apply to the North Dakota State Board of Accountancy for a reciprocal license. If you are only serving North Dakota clients from Ohio, practice privilege usually covers you with no North Dakota license, notice, or fee.
What does the Ohio-to-North Dakota move 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).
Can I keep my Ohio CPA license after licensing in North Dakota?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Ohio license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
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)
- Ohio Revised Code 4701.10 — issuance of a CPA certificate by reciprocity and by substantial equivalency (criminal records check per 4701.08; PSR course within 12 months) ↗ (accessed 2026-07-21)
- Accountancy Board of Ohio — Fees (reciprocity fee $100 under RC 4701.06; triennial permit fee up to $150) ↗ (accessed 2026-07-21)
- NASBA — Substantial Equivalency (UAA Section 23 practice privilege vs. reciprocal license) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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