Close this search box.

Table of Contents

National Association of State Boards of Accountancy (NASBA)


The National Association of State Boards of Accountancy (NASBA) is a non-profit organization in the United States that works to enhance the effectiveness and coordination of state boards of accountancy. It serves as a platform for these boards to share information and promote uniformity in accounting regulations and practices. NASBA also oversees the administration and scoring of the Uniform CPA Examination and assists state boards in licensing qualified Certified Public Accountants (CPAs).


The phonetic pronunciation of the keyword National Association of State Boards of Accountancy (NASBA) is:Nash-ə-Nəl ə-Sō-shē-ˈā-shən əv Stāt Bōrdz əv ə-ˈkoun-tən-sē (NASBA)

Key Takeaways

  1. NASBA’s Role: The National Association of State Boards of Accountancy (NASBA) serves as a forum for state boards of accountancy to collaborate and aims to enhance the effectiveness of all state boards in their regulation of the accounting profession.
  2. Uniform CPA Examination: NASBA plays a vital role in the administration and scoring of the Uniform CPA Examination, which is necessary for individuals seeking to become Certified Public Accountants (CPAs) in the United States.
  3. NASBA Services: NASBA offers a range of services to support state boards of accountancy, students, and professionals, including the National Candidate Database, Accountancy Licensee Database, and continuing professional education (CPE) programs, among others.


The National Association of State Boards of Accountancy (NASBA) is a crucial organization in the realm of business and finance as it serves as a coordinating body for the state boards that regulate the accounting profession in the United States. One of its primary missions is to enhance the effectiveness, consistency, and coordination of state accountancy licensing requirements and regulations, thereby ensuring a high level of professional competence among Certified Public Accountants (CPAs). As the facilitator of the Uniform CPA Examination, the NASBA plays a key role in promoting uniform standards for professional accountants, safeguarding the public interest, and fostering trust in the accounting profession across all jurisdictions.


The National Association of State Boards of Accountancy (NASBA) plays a crucial role in maintaining and enhancing the quality of the accounting profession by promoting uniformity and consistency across the various state accounting boards in the United States. Its primary purpose is to ensure that accounting professionals adhere to the highest ethical and professional standards while providing services to businesses, individuals, and other organizations. To achieve this goal, NASBA works closely with all the 55 member state boards of accountancy – US states, territories, and districts – by offering assistance and guidance on individual licensing, regulations, and disciplinary actions.

NASBA serves as a platform for the state boards to come together, share their knowledge and experiences, and promote uniformity in accounting practices and education.One of the core responsibilities of NASBA is the administration and management of the Uniform CPA Examination, which evaluates the knowledge and competence of aspiring Certified Public Accountants (CPAs) in the United States. Through its collaboration with the American Institute of Certified Public Accountants (AICPA) and Prometric, a global leader in test development and delivery, NASBA ensures that the CPA Exam remains relevant and up-to-date with the changing needs of the accounting profession.

Additionally, NASBA maintains the National Candidate Database, which serves as a central repository of CPA Exam records for its member boards. By advocating for rigorous educational requirements, facilitating the comprehensive examination process, and fostering cooperation among its member boards, NASBA plays a vital role in protecting the public interest and upholding the integrity of the accounting profession in the United States.


1. CPA Exam Uniformity: NASBA plays a significant role in maintaining the uniformity of the Certified Public Accountant (CPA) exam across the United States. They work closely with the American Institute of Certified Public Accountants (AICPA) and Prometric, the testing provider, to ensure that all state boards adopt and administer the same exam for CPA candidates. For example, in 2017, they collaborated in the launch of the next version of the Uniform CPA Examination, which placed a greater focus on testing higher-order cognitive skills, reflecting the increasing demand for those skills in the accounting profession.

2. Updating CPA Mobility Laws: In 2007, NASBA, in collaboration with the AICPA, launched the Mobility Initiative designed to revise the mobility laws, permitting CPAs to practice across state lines with minimum barriers. For instance, in 2015, they succeeded in updating the CPA Mobility Law in California, which facilitated the state’s licensed CPAs to practice in other jurisdictions without having to obtain a reciprocal license – something that had previously hindered the state’s accounting professionals. NASBA played a vital role in advocating for and negotiating the changes with state legislators and regulators.

3. NASBA Center for the Public Trust (CPT) Ethical Leadership Certification Program: NASBA’s CPT promotes ethical leadership in business and accounting by offering education and certification programs. In 2019, NASBA partnered with the University of Colorado-Colorado Springs to offer the Ethical Leadership Certification Program, which focuses on improving the students’ understanding of ethical behavior in the business world. As part of this partnership, accounting students at the university were provided with the opportunity to obtain a respected ethics certification, preparing them to become responsible business professionals and enhancing their employability.

Frequently Asked Questions(FAQ)

What is the National Association of State Boards of Accountancy (NASBA)?

The National Association of State Boards of Accountancy (NASBA) is a non-profit organization that serves as a forum and a resource for state boards of accountancy in the United States. Its main function is to support and enhance the effectiveness of these boards in their mission to protect the public interest by overseeing the accounting profession and ensuring licensing and regulatory standards are met.

What is the mission of NASBA?

NASBA’s mission is to enhance the effectiveness and advance the common interests of the various State Boards of Accountancy that regulate all certified public accountants (CPAs) and other accounting professionals in the United States. They strive to accomplish this by creating a platform for communication, collaboration, and standardization among state boards.

What is the role of NASBA in CPA licensure?

NASBA plays an essential role in the CPA licensure process by assisting state boards of accountancy in managing the administration of the Uniform CPA Examination (CPA Exam) and the National Candidate Database (NCD). They work closely with the American Institute of Certified Public Accountants (AICPA) and Prometric to ensure the exam is administered consistently and securely to all candidates.

What services does NASBA provide?

NASBA provides various services, including CPA Exam administration, Credential Evaluation services for international candidates, National Candidate Database (NCD) management, Accountancy Licensee Database (ALD) management, and facilitation of the Accountancy Licensing Library. They also offer support and resources to state boards of accountancy through meetings, conferences, and educational materials.

How do I apply for the Uniform CPA Examination through NASBA?

Candidates can apply for the CPA Exam through NASBA’s CPA Examination Services (CPAES) by visiting the NASBA website and selecting their jurisdiction. Upon entering the appropriate information, candidates will find the necessary application forms, instructions, and fees related to the application process for their specific jurisdiction.

Can NASBA assist me with my license renewal?

Although NASBA works closely with state boards of accountancy, license renewals are typically managed directly by the respective state board. NASBA may have resources to assist you in understanding the renewal process, but you will need to contact your state board for specific information on license renewal procedures and requirements.

Does NASBA offer resources to help me understand the accounting profession’s rules and regulations?

Yes, NASBA provides resources to help individuals understand the rules, regulations, and ethical standards that govern the accounting profession. They provide access to the Accountancy Licensing Library and offer educational materials, publications, and news related to accounting rules and regulations on their website. State boards of accountancy also provide resources on specific local laws and regulations.

Related Finance Terms

  • Uniform CPA Examination
  • Continuing Professional Education (CPE)
  • Accountancy License
  • Educational Requirements for CPA candidates
  • Accountancy Board Reporting

Sources for More Information

About Our Editorial Process

At Due, we are dedicated to providing simple money and retirement advice that can make a big impact in your life. Our team closely follows market shifts and deeply understands how to build REAL wealth. All of our articles undergo thorough editing and review by financial experts, ensuring you get reliable and credible money advice.

We partner with leading publications, such as Nasdaq, The Globe and Mail, Entrepreneur, and more, to provide insights on retirement, current markets, and more.

We also host a financial glossary of over 7000 money/investing terms to help you learn more about how to take control of your finances.

View our editorial process

About Our Journalists

Our journalists are not just trusted, certified financial advisers. They are experienced and leading influencers in the financial realm, trusted by millions to provide advice about money. We handpick the best of the best, so you get advice from real experts. Our goal is to educate and inform, NOT to be a ‘stock-picker’ or ‘market-caller.’ 

Why listen to what we have to say?

While Due does not know how to predict the market in the short-term, our team of experts DOES know how you can make smart financial decisions to plan for retirement in the long-term.

View our expert review board

About Due

Due makes it easier to retire on your terms. We give you a realistic view on exactly where you’re at financially so when you retire you know how much money you’ll get each month. Get started today.

Due Fact-Checking Standards and Processes

To ensure we’re putting out the highest content standards, we sought out the help of certified financial experts and accredited individuals to verify our advice. We also rely on them for the most up to date information and data to make sure our in-depth research has the facts right, for today… Not yesterday. Our financial expert review board allows our readers to not only trust the information they are reading but to act on it as well. Most of our authors are CFP (Certified Financial Planners) or CRPC (Chartered Retirement Planning Counselor) certified and all have college degrees. Learn more about annuities, retirement advice and take the correct steps towards financial freedom and knowing exactly where you stand today. Learn everything about our top-notch financial expert reviews below… Learn More