North Dakota Administrative Code
Title 3 - Accountancy, Board of
Article 3-02 - Examinations, Fees, and Experience
Chapter 3-02-02 - Fees
Section 3-02-02-05 - Retired or inactive accountants

Upon written request, retired status is available for a CPA or LPA who is no longer employed because of disability or retirement, who is at least sixty years of age, and who performs no accounting, auditing, management, or financial advisory, consulting, bookkeeping, or tax services. The certificate to practice as a CPA or license to practice as an LPA shall be designated retired and shall remain as such without payment of the annual fees required by this chapter. A retired certificate holder or licenseholder may not practice in this state but may use the title "certified public accountant, retired" or "licensed public accountant, retired" or the abbreviation "CPA, retired" or "LPA, retired", as applicable. A retired certificate holder or licenseholder must adhere to the code of ethics set forth in section 3-01-03-01 but is not required to comply with continuing education regulations set forth in 3-03.

Upon written request, inactive status is available for a CPA or LPA who performs no compensated accounting, auditing, management, or financial advisory, consulting, bookkeeping, or tax services. The certificate to practice as a CPA or license to practice as an LPA shall be designated inactive. An inactive certificate holder or licenseholder may not practice in this state but may use the title "certified public accountant, inactive" or "licensed public accountant, inactive" or the abbreviation, "CPA, inactive" or "LPA, inactive" as applicable. An inactive certificate holder or licenseholder shall pay the annual fees required by this chapter, and adhere to the code of ethics set forth in section 3-01-03-01 but is not required to comply with continuing education requirements set forth in 3-03.

General Authority: NDCC 43-02.2-03

Law Implemented: NDCC 43-02.2-03, 43-02.2-04(16)