National Association of State Boards of Accountancy


The National Association of State Boards of Accountancy is an association dedicated to serving the 55 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 and the Northern Mariana Islands.

Structure of the U.S. accounting profession

In the United States, the designation of Certified Public Accountant is granted at state level. Individual CPAs are not required to belong to the American Institute of Certified Public Accountants, 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:
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:
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, and New Zealand. Accountants from these countries who meet the specified criteria may be able to sit for the International Qualification Examination 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.

Boards of Accountancy

List of Boards of Accountancy