ND SB2061

Clarifies that "principal place of business" means the office location designated by a licensee for purposes of substantial equivalence and reciprocity in accountancy licensing.

Adds a felony conviction bar to CPA certificate issuance, prohibiting certificates if an applicant has been convicted of a felony or any crime involving dishonesty or fraud under U.S., state, or other state laws.

Changes the examination eligibility requirement from requiring completion of educational requirements within six months to requiring applicants have at least 120 semester hours of college education at the time of application.

Requires all disciplinary hearings and license denial proceedings to be conducted pursuant to chapter 28-32 of the North Dakota Century Code governing administrative agency proceedings.

Establishes confidentiality protections for investigation reports, complaints, testimony, and documents until a determination is made to pursue disciplinary action under section 43-02.2-09.