Website Official Website | Founded 1908 | |
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Agency executives Ken Bishop, President and Chief Executive OfficerColleen Conrad, CPA, Executive Vice President and Chief Operating OfficerMichael Bryant, CPA, Senior Vice President and Chief Financial OfficerEd Barnicott, Vice President of Strategic Planning and Program ManagementDan Dustin, CPA, Vice President of State Board RelationsAlfonzo Alexander, Chief Relationship Officer and NASBA Center for the Public Trust PresidentMaria-Lisa Caldwell, Esq., Chief Legal Officer and Director of Compliance ServiceLouise Dratler Haberman, Vice President of Information & ResearchCheryl Farrar, Chief Information Officer | ||
The National Association of State Boards of Accountancy (NASBA) 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.
Contents
- Structure of the US accounting profession
- Role of NASBA
- Uniform CPA Examination
- Boards of Accountancy
- References
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 (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:
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. As of January 2012, the only countries with such agreements are Australia, Canada, Hong Kong, Ireland, Mexico 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 Boards of Accountancy