Exceptions.

3-03-01-04. Exceptions. The board shall consider exceptions to the continuing education requirements for reasons including military service, retirement, and circumstances beyond the accountant's reasonable control. Nonresident accountants are exempt from the requirements of article 3-03 if they verify that they meet the continuing education requirements of their jurisdictions of residence, provided the board considers those continuing education requirements to be substantially equivalent to those of this state. Nonresident accountants practicing public accountancy in North Dakota shall meet the public practice continuing education requirements of their jurisdictions of residence. History: Amended effective March 1, 1995; September 1, 1997; October 1, 1999; December 1, 2000; April 1, 2024; January 1. 2026. General Authority: NDCC 43-02.2-03 Law Implemented: NDCC 43-02.2-03, 43-02.2-04.1 2