Dakota CPA Connection Produced by the North Dakota CPA Society
March 2025 | Volume XXXVII | No. 02
North Dakota Legislation Update By Sherre Sattler
Advocacy is that part of the Society that probably adds the most value for members but is the least recognized. We focus both on local and national legislation that affects the profession. North Dakota’s legislative session only happens every other year, but when the session is open, things move fast!
Our Tax and Legislation committee began meeting weekly in January. We reviewed several tax bills to determine if they had any process issues that would be problematic for tax accountants. Thankfully, we did not spot many problems. As with the past few sessions, most of the bills that we monitor and act on have to do with licensing. There is a national trend to consolidate boards and staffing. While this may sound like a sensible plan, professional boards vary greatly by profession. Imagine having one CPA on a board along with others from medicine, architecture, massage therapy, etc. It would be up to that ONE CPA to understand the intricacies of a CPA complaint. Not to mention, making decisions that affect licensing. There were some murmurs of a “super board” bill prior to this session but I am happy to report that
In This Issue
a bill did not appear. Here is a look at some of the bills we are watching: SB2395 – A bill relating to universal licensure and board operations. Position: The Society opposed this bill in its original form, but after amendments, we support this legislation. Status: Passed the Senate 45-1 (For those of you who don’t follow this closely, a bill must be passed by both the Senate and the House and then signed by the Governor before it becomes law.)
that looked specifically at the practice of licensing out-of-state practitioners who hold a current, valid, and similar license in their home state. The study was also asked to identify methods to modernize the continuing education requirements for holding a license. Legislative studies on Boards and Commissions are not new. Since 2018 there have been multiple studies. That study led to the creation of SB 2395. Continued on page 5
Universal licensure bills are meant to streamline and increase the efficiency of boards and commissions. However, these bills often apply a one-size-fitsall solution to drastically different boards and, therefore, can cause issues that impede CPA licensure. While there were facets of this bill that we opposed, the sponsor recognized systems that were already in place for many well-operating boards and commissions. This was a definite plus from prior bills.
SAVE THE DATES
Background: In the 2023 legislative session, SB 2249 passed calling for a study by the Labor Commissioner
2025 Conferences
• 3 Scholarship Winners • 2 President’s Message • 4 Directors Message • 2 Exam Passers • 5 Meet our Members March 2025 | Page 1
• 6 Foundation Donors • 7 New Members • 9 CPE Opportunities
MANAGEMENT CONFERENCE DATE LOCATION
June 16-17, 2025 Fargo - Holiday Inn
FARM TAX CONFERENCE DATE LOCATION
August 18-19, 2025 Bismarck - Holiday Inn
ANNUAL CONVENTION DATE LOCATION
• 11 National Spotlight • 13 Ethics Corner • 13 Classifieds
September 21-23, 2025 Grand Forks - Alerus Center
Continued onBoard page 5 • 13 Internship • 15 Tax Commissioner