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National Association of State Boards of Accountancy
Agency overview
HeadquartersNashville, Tennessee
Agency executives
  • Ken Bishop, President and Chief Executive Officer
  • Colleen Conrad, CPA, Executive Vice President and Chief Operating Officer
  • Troy Walker, CPA, Chief Financial Officer
  • Dan Dustin, CPA, Vice President of State Board Relations
  • Alfonzo Alexander, Chief Relationship Officer and NASBA Center for the Public Trust President
  • Maria-Lisa Caldwell, Esq., Chief Legal Officer and Director of Compliance Service
  • Cheryl Farrar, Chief Information Officer
WebsiteOfficial Website

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.[1]

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 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).

Boards of Accountancy

List of United States Boards of Accountancy[4]
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

See also


  1. ^ Samoa Now NASBA’s 56th Member Retrieved 2021-08-30
  2. ^ "Professional Accounting Organizations in UK and US Sign Mutual Recognition Agreement". Business Wire.
  3. ^ Cohn, Michael (Feb 28, 2018). "AICPA and NASBA sign pact with Scottish Accountants". Accounting Today.
  4. ^ "Boards of Accountancy | NASBA". Retrieved 2017-01-28.

External links