The following information only relates to North Dakota State Board of Accountancy applications for which NASBA may offer individual substantial equivalency evaluations as part of the application process. Alternative application processes exist for complying with the board’s interstate practice rules. Contact the board for further information.
A CPA who intends to practice in North Dakota and whose principal place of business is not in the state of North Dakota should read this section.
A CPA who holds a license in a state that has not been found to be substantially equivalent to the Uniform Accountancy Act by the NASBA National Qualification Appraisal Service Service (view a list of those states) may obtain an individual substantial equivalency evaluation from NASBA. After the substantial equivalency evaluation is completed, NASBA will send a report to the North Dakota Board indicating substantial equivalency status.
A CPA should also complete the appropriate North Dakota Board application form and send it directly to the board. The form can be obtained by contacting the North Dakota Board at 800-532-5904.
The evaluation is the same for reciprocal licensure applicants and notice applicants and is based on requirements outlined in the UAA:
The following fees are applicable to the individual substantial equivalency evaluation only. There may be separate fees required by the state for which you are applying. Contact the state board directly for that information.
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