The National Association of State Boards of Accountancy (NASBA) is an association dedicated to serving the 56 state boards of accountancy. These are the boards that regulate the accountancy profession in the

United States of America The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territo ...

. There is one board for each of the 50 states, plus the

District of Columbia ) , image_skyline = , image_caption = Clockwise from top left: the Washington Monument and Lincoln Memorial on the National Mall, United States Capitol, Logan Circle, Jefferson Memorial, White House, Adams Morgan, ...

Puerto Rico Puerto Rico (; abbreviated PR; tnq, Boriken, ''Borinquen''), officially the Commonwealth of Puerto Rico ( es, link=yes, Estado Libre Asociado de Puerto Rico, lit=Free Associated State of Puerto Rico), is a Caribbean island and Unincorporated ...

, U.S. Virgin Islands,

Guam Guam (; ch, Guåhan ) is an organized, unincorporated territory of the United States in the Micronesia subregion of the western Pacific Ocean. It is the westernmost point and territory of the United States (reckoned from the geographic cent ...

Northern Mariana Islands The Northern Mariana Islands, officially the Commonwealth of the Northern Mariana Islands (CNMI; ch, Sankattan Siha Na Islas Mariånas; cal, Commonwealth Téél Falúw kka Efáng llól Marianas), is an unincorporated territory and commonw ...

, and

American Samoa American Samoa ( sm, Amerika Sāmoa, ; also ' or ') is an unincorporated territory of the United States located in the South Pacific Ocean, southeast of the island country of Samoa. Its location is centered on . It is east of the International ...

Structure of the U.S. accounting profession

In the United States, the designation of

Certified Public Accountant Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United Sta ...

(CPA) is granted at state level. Individual CPAs are not required to belong to the American Institute of Certified Public Accountants (AICPA), although many do. NASBA acts primarily as a forum for the state boards themselves, as opposed to AICPA which represents CPAs as individuals.

Role of NASBA

NASBA's primary role is to: * Act as a forum for state boards to discuss issues of common concern * Encourage reciprocal recognition of the CPA qualification between states * Enable state boards to speak with one voice in dealing with AICPA, the Federal Government, and other stakeholders NASBA is a member of the

International Federation of Accountants The International Federation of Accountants (IFAC) is the global advocacy organization for the accountancy profession; mainly for the financial accounting and auditing professions. Founded in 1977, IFAC has more than 175 members and associates i ...

Uniform CPA Examination

Responsibility for the

Uniform Certified Public Accountant Examination The Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become U.S. Certified Public Accountants. The CPA Exam is used by the regulatory bodies of all fifty states plus the Distric ...

is shared between state boards of accountancy, the AICPA and NASBA: * State boards of accountancy are responsible for assessing eligibility of candidates to sit for the CPA examination. Boards are also the final authority on communicating exam results received from NASBA to candidates. * The AICPA is responsible for setting and scoring the examination, and transmitting scores to NASBA. * NASBA maintains the National Candidate Database and matches score data received from the AICPA with candidate details. Most states offer online score reporting on NASBA's website at www.nasba.org. NASBA also maintains records for those who have passed the exam. The AICPA and NASBA also coordinate and maintain ''mutual recognition agreements'' with foreign accountancy institutes. The only countries with such agreements include

Australia Australia, officially the Commonwealth of Australia, is a Sovereign state, sovereign country comprising the mainland of the Australia (continent), Australian continent, the island of Tasmania, and numerous List of islands of Australia, sma ...

Canada Canada is a country in North America. Its ten provinces and three territories extend from the Atlantic Ocean to the Pacific Ocean and northward into the Arctic Ocean, covering over , making it the world's second-largest country by tot ...

Hong Kong Hong Kong ( (US) or (UK); , ), officially the Hong Kong Special Administrative Region of the People's Republic of China ( abbr. Hong Kong SAR or HKSAR), is a city and special administrative region of China on the eastern Pearl River Delt ...

Ireland Ireland ( ; ga, Éire ; Ulster Scots dialect, Ulster-Scots: ) is an island in the Atlantic Ocean, North Atlantic Ocean, in Northwestern Europe, north-western Europe. It is separated from Great Britain to its east by the North Channel (Grea ...

Mexico Mexico (Spanish: México), officially the United Mexican States, is a country in the southern portion of North America. It is bordered to the north by the United States; to the south and west by the Pacific Ocean; to the southeast by Guatema ...

, Scotland, and

New Zealand New Zealand ( mi, Aotearoa ) is an island country in the southwestern Pacific Ocean. It consists of two main landmasses—the North Island () and the South Island ()—and over 700 smaller islands. It is the sixth-largest island count ...

. Accountants from these countries who meet the specified criteria may be able to sit for the

International Qualification Examination The International Qualification Examination (IQEX) is an examination sat by certain non-U.S. qualified accountants seeking the Certified Public Accountant designation in the United States. The examination is set by the American Institute of Certi ...

(IQEX) as an alternative to the Uniform CPA Exam. IQEX is also jointly administered by the AICPA and NASBA; however, state boards are not involved at the examination stage (only at licensure).

Boards of Accountancy

List of Boards of Accountancy * Alabama State Board of Public Accountancy * Alaska Board of Public Accountancy * American Samoa Territorial Board of Public Accountancy * Arizona State Board of Accountancy * Arkansas State Board of Public Accountancy * California Board of Accountancy * Commonwealth of the Northern Mariana Islands * Colorado State Board of Accountancy * Connecticut State Board of Accountancy * Delaware State Board of Accountancy * District of Columbia Board of Accountancy *

Florida Board of Accountancy The Florida Board of Accountancy (FLBOA) regulates Certified Public Accountants and Certified Public Accounting Firms for the State of Florida. The FLBOA is created in Florida Statutes Chapter 473 and is administered by the Florida Department of Bu ...

* Georgia State Board of Accountancy * Guam Board of Accountancy * Hawaii Board of Public Accountancy * Idaho State Board of Accountancy * Illinois Board of Examiners * Illinois Department of Financial And Professional Regulation Public Accountancy Section * Indiana Board of Accountancy * Iowa Accountancy Examining Board * Kansas Board of Accountancy * Kentucky Board of Accountancy * State Board of CPAs of Louisiana * Maine Board of Accountancy * Maryland Board of Public Accountancy * Massachusetts Board of Public Accountancy * Michigan State Board of Accountancy * Minnesota State Board of Accountancy * Mississippi State Board of Public Accountancy * Missouri State Board of Accountancy * Montana Board of Public Accountants * Nebraska State Board of Public Accountancy * Nevada State Board of Accountancy * New Hampshire Board of Accountancy * New Jersey State Board of Accountancy * New Mexico Public Accountancy Board * New York State Board for Public Accountancy * North Carolina State Board of CPA Examiners * North Dakota State Board of Accountancy * Accountancy Board of Ohio * Oklahoma Accountancy Board * Oregon Board of Accountancy * Pennsylvania State Board of Accountancy * Puerto Rico Board of Accountancy * Rhode Island Board of Accountancy * South Carolina Board of Accountancy * South Dakota Board of Accountancy * Tennessee State Board of Accountancy * Texas State Board of Public Accountancy * Utah Board of Accountancy * Vermont Board of Public Accountancy * Virgin Islands Board of Public Accountancy * Virginia Board of Accountancy * Washington State Board of Accountancy * West Virginia Board of Accountancy * Wisconsin Accounting Examining Board * Wyoming Board of Certified Public Accountants

References

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External links