National Association of State Boards of Accountancy (NASBA)

National Association of State Boards of Accountancy (NASBA)

Key takeaways
* NASBA is a nonprofit association that supports the 55 state and U.S. territory boards of accountancy.
* It promotes public protection and trust in financial reporting, provides education and services for the accounting profession, and coordinates policy and regulatory feedback.
* NASBA does not develop or administer the Uniform CPA Examination; the American Institute of Certified Public Accountants (AICPA) owns the exam. NASBA provides services and state input related to the exam.
* NASBA operates licensing and mobility services (including the National Qualification Appraisal Service) that help CPAs move licenses between jurisdictions.

What NASBA is
The National Association of State Boards of Accountancy (NASBA) is a nonprofit organization formed to support state and territorial boards of accountancy in regulating public accountancy and protecting the public interest. It convenes boards, shares best practices, and promotes consistent standards across jurisdictions.

Mission and role
NASBA’s core mission is to maintain public trust in financial reporting and the accounting profession. To that end, it:
* Advises on policy, legislation, and regulatory matters affecting accounting and auditing.
* Develops and delivers continuing professional education and other training resources for accountants and board staff.
* Produces guidance, white papers, and comment letters on technical and regulatory developments.
* Promotes ethics, integrity, and public protection initiatives.

Relationship to the CPA exam
The Uniform CPA Examination is developed and administered by the American Institute of Certified Public Accountants (AICPA). NASBA does not write or administer exam content; however, it:
* Coordinates with state boards and the AICPA on exam delivery and eligibility issues.
* Provides administrative and candidate-support services that affect exam registration, score reporting, and licensure processes.

Licensing, mobility, and services
Because CPA licensure is granted by individual states and territories, NASBA helps facilitate license portability and uniformity:
* National Qualification Appraisal Service (NQAS): evaluates qualifications for candidates and licensees seeking recognition across jurisdictions.
* Candidate and licensee services: support application processing, score transfers, and other administrative functions that smooth multi-jurisdictional licensing.

Governance and activities
NASBA brings together board members and staff through regional and national meetings, committee work, and publications. Its governance structure includes officers, regional directors, and directors-at-large who represent member boards. The organization also issues reports and guidance to inform boards and the public.

Why NASBA matters
NASBA plays a central coordinating role in U.S. accountancy regulation. By supporting state boards, facilitating licensure mobility, and advancing education and ethics, NASBA strengthens the framework that ensures competent, trustworthy financial reporting and protects stakeholders who rely on audited financial information.