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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.
| NASBA | |
| Agency overview | |
|---|---|
| Headquarters | Nashville, Tennessee |
| Agency executives |
|
| Website | Official Website |
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.[1]
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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.
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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.
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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 includeAustralia, Canada, Hong Kong, Ireland, Mexico, Scotland,[2][3] 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).
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| 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 | |
| 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 |
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