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.

There is one board for each of the 50 states, plus the District of Columbia, Puerto Rico, U.S. Virgin Islands, Guam, Northern Mariana Islands, and American Samoa.Samoa Now NASBA’s 56th Member www.NASBA.org. Retrieved August 30, 2021

Structure of the U.S. accounting profession In the United States, the designation of Certified Public Accountant (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.

Uniform CPA Examination Responsibility for the Uniform Certified Public Accountant Examination 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, Canada, Hong Kong, Ireland, Mexico, Scotland, and New Zealand. Accountants from these countries who meet the specified criteria may be able to sit for the International Qualification Examination (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 United States Boards of Accountancy State Board Alabama Alabama State Board of Public Accountancy Alaska Alaska State Board of Public Accountancy Arizona Arizona State Board of Accountancy Arkansas Arkansas State Board of Public Accountancy California California Board of Accountancy Commonwealth of the Northern Mariana Islands CNMI Board of Accountancy Colorado Colorado State Board of Accountancy Connecticut Connecticut State Board of Accountancy Delaware Delaware State Board of Accountancy District of Columbia District of Columbia Board of Accountancy Florida Florida Board of Accountancy Georgia Georgia State Board of Accountancy Guam Guam Board of Accountancy Hawaii Hawaii Board of Public Accountancy Idaho Idaho State Board of Accountancy Illinois Illinois Board of Examiners Illinois Illinois Department of Financial And Professional Regulation Public Accountancy Section Indiana Indiana Board of Accountancy Iowa Iowa Accountancy Examining Board Kansas Kansas Board of Accountancy Kentucky Kentucky Board of Accountancy Louisiana State Board of Certified Public Accountants of Louisiana Maine Maine Board of Accountancy Maryland Maryland State Board of Public Accountancy Massachusetts Massachusetts Board of Public Accountancy Michigan Michigan State Board of Accountancy Minnesota Minnesota State Board of Accountancy Mississippi Mississippi State Board of Public Accountancy Missouri Missouri State Board of Accountancy Montana Montana State Board of Public Accountants Nebraska Nebraska Board of Public Accountancy Nevada Nevada State Board of Accountancy New Hampshire New Hampshire Board of Accountancy New Jersey New Jersey State Board of Accountancy New Mexico New Mexico Public Accountancy Board New York New York State Board for Public Accountancy North Carolina North Carolina State Board of CPA Examiners North Dakota North Dakota State Board of Accountancy Northern Mariana Islands Northern Mariana Islands Board of Accountancy Ohio Accountancy Board of Ohio Oklahoma Oklahoma Accountancy Board Oregon Oregon Board of Accountancy Pennsylvania Pennsylvania State Board of Accountancy Puerto Rico Puerto Rico Board of Accountancy Rhode Island Rhode Island Board of Accountancy South Carolina South Carolina Board of Accountancy South Dakota South Dakota Board of Accountancy Tennessee Tennessee State Board of Accountancy Texas Texas State Board of Public Accountancy Utah Utah Board of Accountancy Vermont Vermont Board of Public Accountancy U.S. Virgin Islands U.S. Virgin Islands Board of Accountancy Virginia Virginia Board of Accountancy Washington Washington State Board of Accountancy West Virginia West Virginia Board of Accountancy Wisconsin Wisconsin Accounting Examining Board Wyoming Wyoming Board of Certified Public Accountants

See also American Institute of Certified Public Accountants Florida Board of Accountancy Florida Institute of CPAs

References

External links National Association of State Boards of Accountancy