CNMI CPAs are required to complete 120 hours every three years, with a minimum of 20 hours each year.
New CNMI CPAs must complete prorated CPE hours if their initial certificates were issued substantially less than three years before their renewal date.
Yes, CNMI CPAs must complete 4 hours in ethics every 3 years, earned through an accounting or business ethics course in the CNMI. Until a regular course is identified, this requirement can be met with any 4-hour ethics class taken elsewhere. Click here to access the ethics course on myCPE.
No, there is no minimum content requirement for CNMI CPAs.
The CNMI Board accepts CPE credits from programs that meet NASBA, AICPA standards, or other standards approved by the Board.
Yes, CNMI CPAs can complete all their CPE through self-study as long as the courses are from approved providers.
Eligible activities must enhance professional knowledge and competence and adhere to quality standards set by NASBA, AICPA, or other approved standards. View more
CPE credits must be completed by December 31, every three years.
CPE credits must be reported from January 1 to December 31, triennially.
CNMI CPAs must renew their licenses by December 31, triennially.
No, CNMI CPAs cannot carry over excess CPE credits to the next reporting cycle.
CNMI CPAs must retain their CPE records for 5 years, as they may be subject to audit.
The renewal fee for CNMI CPAs is $150. View more
Failure to meet CPE requirements by the renewal date will result in penalties, including a $2.00 per day delinquency fee, with a minimum of $50.00. View more
Yes, CNMI Board of Accountancy accepts courses if the provider is approved by NASBA. As a NASBA-approved provider (143597), our courses comply with CNMI CPE regulations. You can refer to the "QUALIFIES FOR" section on each course page to check eligibility
