North Dakota Administrative Code
Title 3 - Accountancy, Board of
Article 3-03 - Continuing Education
Chapter 3-03-01 - Basic Requirements
Section 3-03-01-02 - How credits determined

1. Continuing education programs are measured in one-fifth-hour increments, with one-fifth hour of credit awarded for each full ten minutes of instruction.

2. Only class hours or self-study equivalents, and not preparation hours, are to be counted.

3. Service as a lecturer or discussion leader will receive credit to the extent that it contributes to the individual's professional competence, to a total credit limit equal to twice the program's credit allowance for enrolled participants. Repetitious presentations are not to be counted.

4. Courses taken for university or college credit may receive continuing education credit at the rate of fifteen credit-hours per semester hour of institutional credit, or ten credit-hours per quarter hour of institutional credit.

5. A CPA or LPA teaching a specific university or college level accounting course for the first time may be granted credit for preparation and instruction to the extent that it contributes to the individual's professional competence, up to a limit of twice the continuing education course credit available for CPAs or LPAs taking the course. No credit is available for repetitious teaching of the course or for subsequent teaching of courses with similar content.