There are several organizations involved in the licensure of CPAs:


PrintThe Boards of Accountancy

Each of the 55 jurisdictions has a Board of Accountancy that is a part of the administrative branch of the state government. Boards of Accountancy have enacted accountancy laws governing the licensing of professional accountants in each state or jurisdiction. These boards issue licenses to practice, promulgate rules of professional conduct, investigate complaints and take disciplinary action.

The National Association of State Boards of Accountancy (NASBA)

NASBA serves as a forum for its 55 member boards of accountancy. In regard to the Uniform CPA Examination (Exam), NASBA operates the National Candidate Database (NCD) and CPA Examination Services (CPAES), assisting more than 30 boards of accountancy with application processing, credential evaluation, Exam administration and score reporting. Though NASBA assists state boards with the Exam process, neither NASBA nor CPAES regulates or issues licenses to practice public accountancy. That is the sole responsibility of the Boards of Accountancy.

The American Institute of Certified Public Accountants (AICPA)

The AICPA is a national, professional association of CPAs. The AICPA is involved in the Exam through its Board of Examiners, which is an executive committee that is charged with the overall responsibility of preparing and scoring the Exam.

Prometric

Prometric is a global leader in computer-based testing and is responsible for the delivery of the Exam via computer at its established test centers nationwide.