How to Become an Accountant in North Dakota for 2025

Co-Founder and Chief Data Scientist

Is a career as an accountant worthwhile in North Dakota? Many ask if sufficient accounting jobs exist for security and advancement in the state. They also wonder if North Dakota's pay and work environment match their career goals.

This analysis clarifies these points by examining the accounting field in North Dakota. The U.S. Bureau of Labor Statistics projects a 6% national job growth for accountants and auditors from 2023 to 2033, indicating a strong demand for these professionals that likely extends to opportunities within the state.

Research.com's experienced team, drawing on over a decade in career planning and using only reliable sources, supports this promising outlook. By looking at the opportunities, challenges, and benefits of becoming an accountant in North Dakota, this article will help readers decide their professional direction.

Key Things to Know About Becoming an Accountant in North Dakota

To become a CPA in North Dakota, individuals need at least 150 semester hours of college education, including specific coursework in accounting (30 hours) and business (24 hours).
First-time CPA exam takers in North Dakota have a pass rate of about 55-60%, and supervised work experience of 2,000 hours under a licensed CPA is required for licensure.
The job market for accountants in North Dakota is expected to grow by approximately 6% between 2023 and 2033, with entry-level salaries ranging from $45,000 to $55,000.

What is the minimum educational requirement for becoming an accountant in North Dakota?
What are the licensing requirements for accountants in North Dakota?
What are the most in-demand skills for accountants in North Dakota?
What accounting roles are available in North Dakota?
How much can I earn as an accountant in North Dakota?
What is the job outlook for accountants in North Dakota?
Which industries are best for accountants in North Dakota?
How do I choose the right accounting program in North Dakota?
Should I Explore Specialized Accounting Fields Like Forensic Accounting in North Dakota?
How is technology reshaping the accounting landscape in North Dakota?
How Can Legal Expertise Complement My Accounting Practice in North Dakota?
What regulations and ethical considerations should I know regarding accounting practice in North Dakota?
What is the continuing educational requirement for accountants in North Dakota?
What career and advancement opportunities are available for accountants in North Dakota?
Other Things You Need to Know About Becoming an Accountant in North Dakota

What is the minimum educational requirement for becoming an accountant in North Dakota?

The minimum education to become accountant in North Dakota is governed by the State Board of Accountancy, which mandates a minimum of 150 semester hours of college education. This requirement exceeds the typical four-year bachelor’s degree, effectively compelling students to pursue additional coursework or graduate-level studies. While this standard aligns with national norms aimed at ensuring thorough preparation, it invites critical reflection on whether the quantity of credit hours alone guarantees a deeper understanding of accounting principles or merely extends time and financial investment for candidates.

The accounting degree requirements North Dakota emphasize a balanced curriculum: candidates must complete at least 30 semester hours in accounting subjects such as financial accounting, auditing, taxation, managerial accounting, and accounting information systems. Additionally, 24 semester hours in business-related courses like finance, business law, economics, and ethics are required. This structured approach aims to produce professionals with both technical expertise and a broader business acumen, though some might question if the rigid distribution of credits truly reflects the evolving demands of the accounting profession or limits educational innovation.

Meeting the educational credits is only one part of the pathway to CPA licensure. Candidates must also pass the Uniform CPA Examination, gain relevant work experience, and uphold ethical standards. For many students navigating these requirements, exploring options such as online accounting mba programs can offer flexibility and tailored coursework that meets the 150-hour mandate while accommodating their professional and personal commitments. Yet, the reliance on traditional semester hours raises debate about alternative credentialing methods that might better capture practical skills and competencies.

Universities in North Dakota have tailored their programs to help students fulfill these educational prerequisites, often encouraging pursuit of graduate degrees or additional courses beyond the bachelor’s level. However, it remains important to critically assess whether the focus on accumulating credits might overshadow the need for experiential learning and adaptability in a rapidly changing accounting landscape.

What are the licensing requirements for accountants in North Dakota?

Becoming a licensed accountant in North Dakota primarily revolves around obtaining the Certified Public Accountant (CPA) credential, which is regulated by the North Dakota State Board of Accountancy. While the process appears straightforward—meeting education requirements, passing the Uniform CPA Examination, and completing practical experience—there are nuances worth considering. For instance, the mandated 150-semester-hour education requirement, including 30 credit hours in accounting and 24 in business, suggests a heavy academic focus. However, one might question whether this rigid credit distribution truly reflects the diverse skills accountants need in today’s evolving market, such as technology proficiency or data analytics, which are not explicitly emphasized.

After meeting educational prerequisites, candidates face the Uniform CPA Exam, which is divided into four sections: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, and Regulation. The exam’s comprehensive nature arguably ensures a well-rounded knowledge base, but the pass rate in North Dakota—hovering around 55-60% for first-time candidates—raises questions about whether the exam format or content aligns well with practical accounting demands or merely tests rote memorization. Some experts argue that review courses and study groups, like those offered by the North Dakota Society of CPAs, provide essential support, but this additional preparation can also create disparities between candidates with different access to resources.

Practical experience is another cornerstone of licensure, requiring 2,000 hours of supervised work under a licensed CPA. This supervised experience aims to bridge theory and practice, yet it depends heavily on the quality of mentorship and the nature of assigned tasks. Not all candidates may receive equally enriching experiences, which could impact their readiness despite fulfilling the hour requirement. Therefore, while North Dakota’s licensing framework ensures a baseline of education, examination, and experience, prospective accountants should critically assess how these standards align with their professional goals and the practical realities of the accounting field.

What are the most in-demand skills for accountants in North Dakota?

The most in-demand skills for accountants in North Dakota are strong analytical abilities, proficiency with accounting software and technology, expertise in financial reporting and auditing, and effective communication skills.

Analytical Skills: Accountants are expected to interpret and analyze complex financial data, which is essential for roles in auditing, cost estimation, and financial management
Technology Proficiency: Familiarity with accounting software and information systems is critical, as employers increasingly seek candidates who can leverage technology to improve efficiency and accuracy.
Financial Reporting and Auditing: Skills in preparing, analyzing, and ensuring the accuracy of financial statements, as well as conducting audits for compliance and transparency, are highly valued.
Tax and Regulatory Knowledge: Understanding tax laws and regulations, and the ability to apply them in practice, is important for both public and private sector roles
Communication: The ability to clearly explain financial information and collaborate with colleagues across departments is essential for success in both entry-level and advanced accounting positions.
Adaptability and Problem-Solving: Accountants must be able to adapt to changing regulations and industry trends, and solve problems efficiently in dynamic business environments.

What accounting roles are available in North Dakota?

North Dakota offers various accounting roles, each with specific demands. Becoming a Certified Public Accountant (CPA) is a sought-after path involving strict education, difficult tests, and practical experience. Financial accountants ensure GAAP compliance and expertly use accounting software, while tax accountants need to keep up with changing tax laws, a challenging yet rewarding area. Auditors check financial details and controls, often improving their careers with certifications like the CIA. Budget, forecast, and cost accounting positions need strong analytical and strategic skills to support key North Dakota industries like agriculture and energy.

From discussions with an accountant based in North Dakota, their journey reflected both the challenges and rewards of this career path. They described the initial struggle balancing night classes to meet CPA educational prerequisites with a full-time job at a local manufacturing company. The emotional strain of preparing for the CPA exam while gaining hands-on experience was significant, yet the process cultivated resilience and a deep understanding of the state’s economic landscape. Practical exposure to cost accounting in agricultural operations proved invaluable, highlighting how diverse accounting roles can be tailored to regional industries. This personal narrative underscores the importance of internships and targeted certifications, alongside formal education, in advancing a North Dakota CPA career opportunities.

For those still exploring options, it’s worth questioning whether traditional paths align with personal strengths or if alternative specializations like tax accounting or auditing better suit one’s aptitude. Additionally, pursuing bookkeeping certification online can serve as a stepping stone into the field, providing foundational skills especially useful in smaller firms or startups. Ultimately, understanding the nuances of each role and the local economic context is essential for a successful accounting career in North Dakota.

What is the average annual accountant salary in North Dakota?

How much can I earn as an accountant in North Dakota?

When considering the accountant salary in North Dakota, it's important to recognize how experience and industry shape compensation. Entry-level accountants in smaller public accounting firms or local government agencies usually start between $45,000 and $55,000, reflecting the state’s cost of living and demand for foundational skills such as financial reporting and tax compliance. However, these figures can vary widely depending on the specific sector and location.

In larger public accounting firms, particularly in urban centers like Fargo or Bismarck, accountants with several years of experience or certifications such as the CPA often earn significantly more, typically ranging from $70,000 to $90,000. Senior roles involving auditing large clients and advisory services can command even higher wages, but one should critically assess whether the increased responsibility and workload justify this compensation compared to other opportunities.

Corporate accountants in sectors like energy, agriculture, and manufacturing might start around $50,000 to $60,000, with advanced or supervisory roles reaching $80,000 to $100,000. These positions usually involve more specialized financial analysis and budgeting tasks, which can enhance long-term career growth. Yet, the variability of these salaries raises questions about the best strategic path for maximizing earnings in this industry.

Government and nonprofit accounting roles generally offer slightly lower salaries, with entry-level positions near $48,000 and experienced roles up to $75,000. While the pay might be less than the private sector, these jobs often provide greater job stability and benefits, an important consideration for those valuing security over high income. Nonprofits can vary even more, with larger organizations offering pay closer to the state median and smaller ones paying less.

For those exploring specialized fields, understanding niches such as forensic accounting can also be financially rewarding. Resources discussing forensic accounting salary reveal alternative career paths that may offer competitive compensation beyond traditional roles. Ultimately, the average accountant earnings North Dakota offers depend heavily on individual choices regarding industry, credentials, and career trajectory.

Meanwhile, the chart below shows the median annual wages comparison for May 2024:

What is the job outlook for accountants in North Dakota?

The accountant job growth in North Dakota appears steady, reflecting broader national trends that forecast about a 6% increase in employment for accountants and auditors from 2023 to 2033. However, it is worth questioning whether this statewide growth will fully align with the national average. North Dakota’s unique economic landscape, dominated by agriculture, energy, manufacturing, and finance, creates pockets of demand that might fluctuate with commodity prices and regulatory changes. These sectors require professionals skilled not only in traditional accounting but also adept in specialized areas like tax law and financial compliance. This raises the question: will the current educational pathways sufficiently prepare candidates for these evolving demands, or is there a need to emphasize emerging skills more heavily? For those considering their educational journey, exploring an accelerated accounting degree online could offer a practical approach to gaining relevant credentials more quickly.

Examining North Dakota accounting career prospects also involves a close look at compensation and living costs. The average salary of about $68,000 is slightly below the national mean but balanced by the state's comparatively low cost of living, particularly in housing and transportation. This suggests a comfortable lifestyle might be achievable, yet it prompts reflection on whether salary growth will keep pace with inflation and rising living expenses over time. Additionally, opportunities span both private sector businesses and local government agencies, which may differ substantially in terms of job security, advancement potential, and required qualifications. The increasing automation of routine accounting tasks further complicates the outlook, emphasizing the importance of acquiring advanced technical skills and certifications such as the CPA to maintain a competitive edge in this shifting employment landscape.

What is the job outlook for accountants in North Dakota?

Which industries are best for accountants in North Dakota?

Accountants in North Dakota find opportunities across various industries, each with unique benefits and trade-offs worth considering. Public accounting firms, often seen as a traditional route, typically offer competitive salaries ranging from $60,000 to $80,000 and clear advancement paths including support for CPA certification. However, the demanding nature of these firms, with long hours and high pressure, may not suit everyone despite the pay and professional growth.

Corporate sectors such as agriculture, energy, and manufacturing frequently provide higher starting salaries along with bonuses and stock options, particularly in the energy industry where oil production plays a significant role. These roles tend to offer more predictable work hours, which might appeal to those prioritizing work-life balance. Yet, one might question whether the higher compensation adequately offsets the potentially cyclical nature of these industries and the risk of economic downturns affecting job security.

Government positions typically offer lower salaries, averaging $55,000 to $70,000, but compensate with strong benefits like pensions and health insurance, along with excellent job stability. For individuals valuing security over income, this could be an attractive choice. However, slower career progression and bureaucratic environments may deter those seeking rapid advancement or dynamic work settings.

Nonprofit accounting roles often provide the lowest salaries, from $45,000 to $60,000, but come with perks such as flexible schedules and remote work options. These positions appeal to those motivated by mission-driven work and community impact, although the trade-off involves accepting less financial reward. It is important to critically assess whether the cultural and lifestyle benefits align with one’s long-term career goals.

Meanwhile, the chart below shows the industries with the highest concentration of accountants:

How do I choose the right accounting program in North Dakota?

When evaluating accounting programs, focus on institutional accreditation, curriculum relevancy, and career support services that align with current industry demands. Key factors include the integration of emerging technologies and data analytics within the coursework, availability of practical internship opportunities, and strong connections with local industry leaders. Prospective students should also compare tuition costs and financial aid options to identify programs that offer a balance between academic rigor and affordability. Learn more by reviewing the best accounting schools in North Dakota for a detailed analysis of top institutions.

Should I Explore Specialized Accounting Fields Like Forensic Accounting in North Dakota?

Emerging niche sectors such as forensic accounting combine investigative techniques with financial analysis to detect fraud and irregularities—a growing need amid North Dakota’s evolving economic landscape. This specialization offers an alternative career pathway that emphasizes analytical rigor and a proactive approach to financial transparency. Professionals considering diversification beyond traditional accounting roles may benefit from targeted training that enhances their capacity to address complex financial discrepancies. In this context, evaluating advanced specialized training options, such as forensic scientist education in North Dakota, could provide valuable insights into integrating investigative methodologies with conventional accounting practices.

How is technology reshaping the accounting landscape in North Dakota?

Digital transformation is increasingly influencing every facet of accounting practice in North Dakota. Accountants are expected to leverage advanced software, cloud-based systems, and data analytics tools to streamline financial processes and enhance decision-making. Automation and artificial intelligence not only reduce manual transaction processing but also open avenues for deeper insights into business performance. Furthermore, evolving cybersecurity measures and data privacy standards are prompting firms to integrate robust digital safeguards into their accounting protocols. Local industry and academic programs are now placing a greater emphasis on these technological proficiencies, preparing professionals for a modern, agile work environment. For a curriculum that supports this digital focus, prospective candidates might explore programs at the best business schools in North Dakota.

How Can Legal Expertise Complement My Accounting Practice in North Dakota?

By integrating legal knowledge into accounting practice, professionals may better navigate complex contractual obligations, interpret regulatory updates, and manage litigation risks that affect financial reporting and corporate governance. Developing an interdisciplinary understanding can equip accountants with the tools to offer more comprehensive advisory services and proactively address compliance challenges. Many professionals complement their financial expertise with focused legal training, such as exploring the North Dakota paralegal education requirements, which provides foundational insights into legal document management and ethical obligations. This cross-disciplinary approach not only improves risk management strategies but also enhances career flexibility in an evolving economic landscape.

What regulations and ethical considerations should I know regarding accounting practice in North Dakota?

Becoming an accountant in North Dakota requires navigating a strict regulatory environment overseen by the North Dakota State Board of Accountancy (NDSBA). This body enforces licensure requirements that include meeting education, examination, and practical experience thresholds. While these criteria aim to ensure competence, one might question whether the rigid structure sufficiently adapts to the evolving nature of accounting practices, especially with technological advances reshaping the profession. Continuing professional education (CPE) is mandatory to maintain licensure, reflecting an assumption that ongoing formal training is the best way to stay current. However, alternative viewpoints suggest that practical, on-the-job learning or specialized certifications might sometimes offer more relevant updates than generic CPE courses.

Ethical expectations for North Dakota accountants are grounded in the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This set of principles demands integrity, objectivity, and confidentiality, among others. While these ideals are foundational, the real-world application can be complex. Accountants often face pressure from clients or employers that may challenge their ability to remain impartial, raising questions about the effectiveness of these standards in everyday scenarios. Furthermore, enforcement mechanisms, including fines, license suspension, or revocation, serve as deterrents against violations, but the reported 3% disciplinary action rate suggests a tension between self-regulation and public accountability.

Criminal penalties for misconduct such as fraud or embezzlement underscore the legal seriousness of ethical breaches. Yet, one might consider whether the threat of legal action alone is sufficient to foster an ethical culture or if a more proactive approach emphasizing ethics education and transparent organizational environments would be more effective. Prospective accountants should critically assess these frameworks, recognizing both their necessity and potential limitations in shaping a trustworthy, adaptive profession.

What is the continuing educational requirement for accountants in North Dakota?

Accountants practicing in North Dakota face strict continuing education requirements intended to ensure they remain competent and up to date in their field. The state mandates that Certified Public Accountants (CPAs) complete at least 120 hours of continuing professional education (CPE) every three years, with a yearly minimum of 20 hours. Notably, at least four of those hours annually must focus on ethics, highlighting a strong emphasis on maintaining professional integrity. While these requirements align with national standards set by bodies like NASBA and AICPA, one might question whether the fixed hour requirements truly reflect the varied pace at which professionals learn or adapt to changes in their practice.

The scope of acceptable CPE topics is broad, including accounting standards, auditing, taxation, business law, and relevant technology. This range suggests a comprehensive attempt to cover all facets impacting the profession, but it also raises questions about whether all areas receive adequate attention or if some may be overlooked due to the broadness of the requirements. Furthermore, the reliance on course hours might not fully capture the depth of understanding or practical skills gained.

Penalties for non-compliance can be severe, ranging from fines to license suspension or revocation, enforced through random audits by the North Dakota State Board of Accountancy. This enforcement underscores the importance of compliance but also invites reflection on whether punitive measures are the most effective way to encourage continuous education, or if more supportive approaches could foster deeper learning and professional growth.

For new or reinstating accountants, pro-rated requirements apply, though the overall focus remains on ongoing education. This framework aims to protect public interest by promoting high-quality accounting services, yet it also poses the question of whether rigid educational mandates adequately account for individual circumstances and learning styles within the profession.

What career and advancement opportunities are available for accountants in North Dakota?

The path to accounting career growth in North Dakota is supported by several professional organizations that play a crucial role in career advancement. The North Dakota Society of Certified Public Accountants (NDSCPA) stands out as a primary resource, offering networking events, professional development seminars, and tailored resources that address the state’s unique regulatory environment. However, while membership in such organizations provides access to continuing professional education (CPE) and mentorship programs, one might question if these benefits alone are sufficient to navigate a smaller, less competitive market effectively. The value of these traditional networks can vary depending on individual engagement and the evolving demands of the accounting profession.

Advancement opportunities for North Dakota accountants also depend heavily on informal networking through local chambers of commerce and business groups. These platforms allow connections across key economic sectors such as agriculture, energy, and finance, which dominate the state's economy. Yet, reliance on these networks challenges aspiring accountants to be proactive in building relationships beyond their immediate circle. This necessity highlights the importance of supplementing local connections with broader skill development, especially in a state where accounting employment growth is steady but modest.

Educational institutions like North Dakota State University and the University of North Dakota contribute by offering programs linked to the local business community and hosting career-related events. For those considering foundational skills, engaging in online bookkeeping courses, which sometimes include training in payroll accounting programs, can also enhance practical knowledge and open doors to entry-level positions. While these resources provide a solid platform, prospective accountants should critically evaluate how to integrate formal education, networking, and continuous learning to maximize their career trajectory in the North Dakota accounting landscape.

What do accountants say about their careers in North Dakota?

Completing my accounting degree at the University of North Dakota was a pivotal step in my career. The program’s strong emphasis on practical skills equipped me to confidently start my career in a local business where I quickly learned the importance of financial accuracy and community trust. North Dakota’s close-knit professional environment has allowed me to build lasting relationships and contribute to the economic vitality of the region. I’m proud to be part of a profession that supports local enterprises and fosters sustainable growth. -Lucas

My journey began at North Dakota State University, where the rigorous curriculum and dedicated faculty prepared me for the unique challenges of accounting in this state. Working in a local enterprise has given me firsthand experience with the diverse industries here, from agriculture to energy. This career has not only expanded my technical expertise but also deepened my passion for helping businesses thrive in a community-oriented economy. The opportunity to grow professionally while making a tangible impact has been incredibly fulfilling. - Amina

Studying at Minot State University helped me develop a strong foundation in accounting, which I’ve built upon through various professional development opportunities in North Dakota. The stability of the job market here, combined with the state’s growing economic sectors, has allowed me to advance steadily in my career. I especially value how my work supports local startups and entrepreneurs, contributing to a vibrant and resilient economy. The balance between professional growth and community involvement makes this career path rewarding. -Evan

Other Things You Need to Know About Becoming an Accountant in North Dakota

What steps are required to apply for the CPA exam in North Dakota?

Applying for the CPA exam in North Dakota requires candidates to meet specific educational prerequisites, primarily 150 semester hours of college credit with focused coursework in accounting and business. This baseline assumption, while standard, invites scrutiny regarding its adequacy in preparing candidates for the complexities of modern accounting practices. After confirming eligibility, the application process involves submitting official transcripts and fees to the North Dakota State Board of Accountancy for review. Upon approval, candidates receive a Notice to Schedule (NTS), enabling them to register for exam sections through the national CPA examination service. However, the requirement to pass all exam parts within a set timeframe raises questions about flexibility and the pressure it places on candidates. Additionally, beyond the exam, candidates must navigate ongoing requirements such as ethics examinations and experience verification, critical yet sometimes undervalued steps toward licensure. These stages collectively shape the pathway to becoming a licensed CPA in North Dakota, though they may benefit from periodic reassessment to remain aligned with evolving professional demands.

What are the eligibility requirements for taking the CPA exam in North Dakota?

The eligibility requirements for taking the CPA exam in North Dakota reflect a balance between ensuring competence and maintaining professional standards. Candidates must complete at least 150 semester hours of college education, which commonly includes a bachelor’s degree plus additional coursework. This requirement raises questions about the accessibility of the profession for those who may have substantial practical experience but less formal education. Moreover, the educational curriculum must cover accounting, business, and general education subjects, emphasizing a comprehensive knowledge base rather than narrow specialization.

While work experience is not mandatory to sit for the exam, it remains a prerequisite for licensure, highlighting a separation between academic achievement and practical capability. This distinction may prompt candidates to consider whether the current model adequately prepares them for real-world challenges or if additional experiential learning should be integrated earlier in the process.

Completion of 150 semester hours of college education
Specific coursework in accounting and business subjects
Bachelor’s degree or higher from an accredited institution
Work experience required for licensure but not for exam application

How many attempts are allowed to pass the CPA exam in North Dakota?

North Dakota does not set a strict limit on the number of attempts a candidate may make to pass the CPA exam sections. This might seem advantageous, offering unlimited chances to succeed; however, it raises questions about the pressure to complete all parts within a specific timeframe. The state enforces a rolling 18-month window starting from when the first section is passed. Within this period, all four sections must be passed, or the candidate must retake sections that fall outside this window. This rule effectively places a soft constraint on exam attempts, emphasizing timely progression rather than unlimited retries.

No maximum number of attempts per section is imposed by North Dakota.
Passing all four sections within 18 months of the first passed section is mandatory.
Retakes become necessary if the 18-month limit expires before completing all sections.
A minimum passing score of 75 is required for each section.

This approach balances flexibility with the need for consistent competence over time, but it also suggests that candidates must strategically plan their exam schedule to avoid the risk of losing credits and extending their path to licensure.

Do I need a supervised accounting experience to qualify as an accountant in North Dakota?

Yes, to qualify as a licensed accountant in North Dakota, supervised accounting experience is a mandatory requirement. This stipulation is set by the North Dakota Board of Accountancy to ensure candidates do not solely rely on academic knowledge but also develop practical skills under professional oversight. While this supervised experience is essential, it is worth considering whether the one-year, 2,000-hour threshold is sufficient to prepare candidates for the complexities of modern accounting or if extended practical exposure might better serve the profession.

The types of qualifying experience and settings for this supervised accounting requirement include:

The experience must be full-time, totaling at least one year or roughly 2,000 hours in duration.
It must be supervised and verified by a licensed Certified Public Accountant (CPA) who is in good standing, emphasizing the importance of mentorship and accountability.
Acceptable workplaces encompass a variety of environments: public accounting firms, government agencies, and private industry, allowing candidates flexibility in choosing a setting that aligns with their career goals.
The work itself should involve relevant accounting tasks such as auditing, attestation, management advisory, financial advisory, tax, or consulting services, reinforcing a broad understanding of the profession.

While this framework ensures candidates gain essential on-the-job experience, some may question if the requirement’s scope adequately captures the evolving demands of accounting roles, especially with increasing technological integration and regulatory changes. Nonetheless, North Dakota’s supervised experience mandate acts as a critical filter, balancing theoretical knowledge with applied competence before granting licensure.