There are several organizations involved in the licensure of CPAs.
The State Boards of Accountancy
Each of the 55 jurisdictions has a State 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 regards to the Uniform CPA Exam, NASBA operates the National Candidate Database and works closely with many state boards in administering the CPA exam to CPA exam candidates through CPAES and customer service through Candidate Care.
CPA Examination Services (CPAES)
CPAES is a division of NASBA that assists more than 30 boards of accountancy with application processing, credential evaluation, examination administration and score reporting related to the CPA exam. Though NASBA assists state boards with this process, neither NASBA or CPAES regulates or issues licenses to practice public accountancy. That is the sole responsibility of the state boards of accountancy.
The American Institute of Certified Public Accountants
The AICPA is a national, professional association of CPAs. The AICPA is involved in the CPA exam through its Board of Examiners, which is an executive committee that is charged with the overall responsibility of preparing and scoring of the CPA exam.
Prometric is a global leader in computer-based testing and is responsible for the delivery of the CPA exam via computer at its established test centers nationwide.