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, the remaining continuing education credit-hours necessary to total one hundred twenty credit-hours. If the remaining continuing education credit-hours are not completed within the one year, the CPA or LPA must immediately cease practicing public accounting and using the CPA or LPA credential.

History: Effective July 1, 1991; amended effective March 1, 1995; October 1, 1999; April 1, 2018; April 1, 2024.

General Authority: NDCC 43-02.2-03

Law Implemented: NDCC 43-02.2-03, 43-02.2-04