*Important*
When entering your address in Certemy do not use commas. The NASBA upload is a CSV file and adding commas will cause your ATT requests to be rejected by the Gateway system.
Be sure the name you apply with matches your passport or identification of choice. Any name change request will cause your application to be rejected and you will have to start the process over.
The Exam Application is for first-time AICPA Uniform CPA exam candidates who have not previously sat for the exam in another state.
To complete this form you will need to either upload unofficial transcripts, or have your official transcripts sent directly to pdemaster@nd.gov.
If you do not have a US Social Security number there is an affidavit within the online application that you must print off, take to a notary to sign and upload to the citizenship step.
The Grade Transfer Application is for AICPA Uniform CPA candidates who have previously sat for the exam in another state and have either passed all parts of the exam and wish to become licensed in North Dakota or candidates who wish to transfer to North Dakota and complete the exam under North Dakota.
To complete this application you will need
1. upload unofficial transcripts to the Education step or have your official transcripts (FACS report) sent to pdemaster@nd.gov directly from your school or (FACS).
2. Have your exam scores sent from NASBA or the state you were a candidate in to pdemaster@nd.gov.
To qualify under this provision, you must hold a CPA certificate, from a “substantial equivalency” state. A list of substantially equivalent states can be found at http://nasba.org/licensure/substantialequivalency/. North Dakota law also allows for an individual to have personally attained substantial equivalency status. You may apply for SE status through NASBA – 150 Fourth Ave N; Nashville TN 37219-2417; 615 880-4200. If you have established your principal place of business within North Dakota, you may obtain an actual ND certificate. If not, you may still be authorized to practice, but a reciprocal certificate would not be necessary or issued.
Applicants holding a certificate from another state, that do not qualify for reciprocity under the SE
standard, may obtain a reciprocal certificate upon showing they have:
1. Passed the Uniform CPA Examination
2. Acquired at least 4 years of experience that meets the requirements of Board rule, after passing the
Examination upon which their certificate was based, and within 10 years immediately preceding
application
3. If the applicant's certificate was issued more than 4 years prior to application for issuance of an
initial certificate), the applicant has fulfilled the CPE requirements that would have been applicable
under rule.