Definition
The National Association of State Boards of Accountancy (NASBA) is a nonprofit that serves the 55 boards of accountancy in the US states and territories. It operates the National Candidate Database and CPA Examination Services, which help boards with application processing, credential evaluation and score reporting; the AICPA is responsible for preparing and scoring the exam. NASBA's Uniform Accountancy Act Committee oversees the Uniform Accountancy Act and its Model Rules, and NASBA runs the National Registry of CPE Sponsors.
Why it matters in an audit or review
In many jurisdictions candidates deal with NASBA's systems when applying to sit for the exam and receiving scores. Firms encounter NASBA through CPE: state boards decide whether a course counts, and some accept only courses from registry sponsors. NASBA does not license CPAs. The state board does, using its own rules on education, experience, and ethics.
Example
Illustrative: a candidate applies through a state board's process, which in many states runs on NASBA's systems, receives authorization to test, and schedules sections. After scores are reported, the candidate completes the license application with the board.
Common mistakes
Contacting NASBA about license status. That is a board matter.
FAQ
Is NASBA the same as a state board?
No. NASBA supports boards but does not license.
Sources
- NASBA, CPA Examination Services and the National Candidate Database (nasba.org/education/becomingacpa/organizations/)
- NASBA, Uniform Accountancy Act Committee (nasba.org/uaa/)
- NASBA, National Registry of CPE Sponsors (cpeauditservice.nasba.org)
- https://nasba.org/education/becomingacpa/organizations/
Definitions paraphrase AICPA and FASB guidance; read the standard itself before relying on a requirement. Example figures are illustrative. This page is guidance, not professional advice. Report an error