Commonwealth of the Northern Mariana Islands CPA Exam Requirements

  • Find A Program


For Candidates in CNMI that have not Taken the Uniform CPA Exam

The CNMI Board of Accountancy is the 55th and most recent member of the NASBA. The board was established in 2003 and was approved by the NASBA in July of 2005. Because of the recent introduction of the CNMI Board of Accountancy to the NASBA, there are not specific requirements for taking the CPA exam in the territory, and they are also not currently accepting applications for the Uniform CPA exam.

The following requirements are limited to applying for licensure in the Commonwealth of the Northern Mariana Islands:

Education Requirements

In order to be a CPA in CNMI, one of the following educational requirements must be met:

  • Complete a bachelor’s program and at least 150 semester hours of post-secondary education
  • Earn a graduate degree in accounting from an AACSB accredited program

OR

  • Earn a graduate degree in business from an AACSB accredited program Consisting of:
    • 24 semester hours in upper-level undergraduate accounting or 15 semester hours in graduate level accounting including:
      • Auditing
      • Financial accounting
      • Management accounting
      • Taxation

OR

  • Earn a bachelor’s degree in business or accounting from an AACSB accredited program consisting of:
    • 24 semester hours in upper-level accounting courses including:
      • Auditing
      • Financial accounting
      • Management accounting
      • Taxation
    • 24 semester hours in business courses (not including accounting courses)

OR

  • Earn a bachelor’s degree in another area consisting of:
    • 24 semester hours in upper-level accounting courses
      • Auditing
      • Financial accounting
      • Management accounting
      • Taxation
    • 24 semester hours in business related subjects (not including accounting courses)

Other Requirements

There are no residency or citizenship requirements for CPA exam eligibility in CNMI.

Already passed the CPA Exam and looking for additional licensing requirements in CNMI? – Click Here