National Association of State Boards of Accountancy
NASBA
Agency overview
HeadquartersNashville, Tennessee
Agency executives
  • Ken Bishop, President and Chief Executive Officer
  • Colleen Conrad, CPA, Executive Vice President and Chief Operating Officer
  • Michael Bryant, CPA, Senior Vice President and Chief Financial Officer
  • Ed Barnicott, Vice President of Strategic Planning and Program Management
  • Dan Dustin, CPA, Vice President of State Board Relations
  • Alfonzo Alexander, Chief Relationship Officer and NASBA Center for the Public Trust President
  • Maria-Lisa Caldwell, Esq., Chief Legal Officer and Director of Compliance Service
  • Louise Dratler Haberman, Vice President of Information & Research
  • Cheryl Farrar, Chief Information Officer
WebsiteOfficial Website

The National Association of State Boards of Accountancy (NASBA) is an association dedicated to serving the 56 state boards of accountancy. These are the boards that regulate the accountancy profession in the United States of America.

There is one board for each of the 50 states, plus the District of Columbia, Puerto Rico, U.S. Virgin Islands, Guam, Northern Mariana Islands, and American Samoa.[1]

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. The only countries with such agreements includeAustralia, Canada, Hong Kong, Ireland, Mexico, Scotland,[2][3] 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[4]

See also

References

  1. ^ Samoa Now NASBA’s 56th Member www.NASBA.org. Retrieved 2021-08-30
  2. ^ "Professional Accounting Organizations in UK and US Sign Mutual Recognition Agreement". Business Wire.
  3. ^ Cohn, Michael (Feb 28, 2018). "AICPA and NASBA sign pact with Scottish Accountants". Accounting Today.
  4. ^ "Boards of Accountancy | NASBA". nasba.org. Retrieved 2017-01-28.
  5. ^ "Alabama State Board of Public Accountancy". www.asbpa.alabama.gov. Retrieved 2017-01-28.
  6. ^ "Alabama State Board of Public Accountancy". www.asbpa.alabama.gov. Retrieved 2017-01-28.
  7. ^ "Board of Public Accountancy, Professional Licensing, Division of Corporations, Business and Professional Licensing". www.commerce.alaska.gov. Retrieved 2017-01-28.
  8. ^ "Statutes & Regulations, Board of Public Accountancy, Professional Licensing, Division of Corporations, Business and Professional Licensing". www.commerce.alaska.gov. Retrieved 2017-01-28.
  9. ^ Sietz, Richard. "Arizona Board of Accountancy". www.azaccountancy.gov. Retrieved 2017-01-28.
  10. ^ Sietz, Richard. "Arizona Revised Statutes". www.azaccountancy.gov. Retrieved 2017-01-28.
  11. ^ California, State of. "Board of Accountancy". www.dca.ca.gov. Retrieved 2017-01-28.
  12. ^ California, State of. "CBA-Laws and Rules". www.dca.ca.gov. Retrieved 2017-01-28.
  13. ^ "Home". tsbpa.texas.gov.

External links

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