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 accountants

1. Upon written request, retired status is available for a CPA or LPA who is no longer employed because of disability or retirement , and for a CPA or LPA who is at least sixty years of age who performs no accounting, auditing, management, or financial advisory, consulting, bookkeeping, or tax services for a client or an employer's client while holding out to the public as a licensee in this state. 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 article 3-04 but is not required to comply with continuing education regulations set forth in 3-03.

2. A retired certificate holder or licenseholder may apply for reinstatement to practice at any time and will be reinstated to active practice as a CPA or LPA by paying the annual registration fee required for the year of application and by satisfying the board that all current requirements for continuing education have been met.