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CNMI CPA CPE Requirements

Know Your Requirement

CNMI CPA CPE Requirements Overview

CPE Requirements120 hours every three years, with 20 hours annually.
License Renewal Period
December 31, triennially.
CPE Reporting CycleJanuary 1 to December 31, triennially. 
Ethics RequirementFour (4) hours of ethics are required every three years, earned through an accounting or business ethics course in the CNMI. Until a specific course is designated, this requirement can be met with any 4-hour ethics class taken elsewhere.
Carryover credit
CNMI CPAs cannot carry over excess credits to the next reporting cycle.
Subject Area RestrictionThere is no minimum content requirement.

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Simplifying Regulations for 2024

CNMI CPE Requirement 
CNMI CPAs are required to complete 120 hours every three years, with a minimum of 20 hours per year.
Initial CPE HoursNew licensees must complete CPE hours on a prorated basis if their initial certificates were issued substantially less than three years prior to the renewal date. View more
Ethics RequirementFour (4) hours in ethics are required 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. View more
Content Requirement
No minimum content requirement.
Subject AreasThe Board will accept credits from programs meeting the NASBA and AICPA standards for CPE or comparable standards approved by the Board. View more
Learning ModesAll CPE can be completed through self-study, provided the courses are from approved providers.
Eligible Learning Activities
A program qualifies as an eligible CPE activity in the CNMI if it enhances a licensee's professional knowledge and competence while adhering to quality standards set by NASBA and AICPA or other standards approved by the Board. View more
CPE Deadline
CPE credits must be completed by December 31, triennially.
ReportingCPE credits must be reported from January 1 to December 31, triennially.  
License Renewal
Renew your CPA license by December 31, triennially. Failure to renew by this date incurs a $2.00 per day delinquency fee, with a minimum of $50.00. View more
Carry Forward
CNMI CPAs cannot carry over excess credits to the next reporting cycle.
Record RetentionMaintain records of completed CPE credits for 5 years as they may be subject to audit by the state board. View more
Renewal Fees
The renewal fee for CNMI CPAs is $150. View more

Do MY-CPE Courses Qualify for CPE in the Commonwealth of the Northern Mariana Islands? Yes!

CNMI accepts continuing education courses from NASBA sponsors, and MY-CPE is a registered sponsor and specializes in various learning formats, including - 

  • Group Internet Based, 
  • QAS Self-Study, and  
  • Group Live.

You can verify our NASBA sponsorship under MY-CPE LLC on the NASBA Registry. For convenient access to our courses, click here to explore the MY-CPE course catalog. We offer an all-inclusive subscription model, similar to Netflix, where a single subscription gives you access to the largest online course catalog. Plus, our subscription rates are 60% lower than other platforms. Subscribe today!

Contact Information for the Commonwealth of the Northern Mariana Islands

Commonwealth of the Northern Mariana Islands 
PO Box 504053 
Saipan, CNMI 96950 
Phone: 671-727-3362 
Fax: 671-632-1209 
Email: burger@pticom.com

Disclaimer: We regularly update our website to ensure the information regarding CNMI’s CPE requirements is current and accurate. However, for your complete understanding and to ensure compliance, we strongly advise you to visit the official state requirements page for the most up-to-date and definitive information.

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Frequently Asked Questions

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