Commonwealth of the Northern Mariana Islands CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Following are the specific requirements for examination and licensing in the Commonwealth of the Northern Mariana Islands (CNMI).


Note: The board has not established a website and is currently not accepting applications for the CPA Examination. Candidates must pass the CPA examination in another state and then apply for licensure.


  • Education
    • Degree: Baccalaureate degree or higher from a regionally accredited institution.
    • Accounting Coursework for Licensure: 24 semester hours in upper division accounting courses to include financial accounting, auditing, taxation and management accounting. 
    • Business Coursework for Licensure: 24 semester hours in business subjects (additional accounting courses cannot be applied to the business course requirement).
    • Ethics Coursework: Not required
    • Total Credit Hours: 150 semester hours
  • Experience
    • Minimum Work Experience: At least one year of full time experience and no less than 2,000 hours of qualifying experience.
  • Exam
    • Prior to Sitting for the Uniform CPA Exam: Candidates must meet the degree requirement and the accounting and business course requirements. 
    • Application Documents: Application documents may be completed via NASBA’s licensing service (opens new window).



Additional information can be found in the Commonwealth of the Northern Mariana Islands (opens new window) board statutes.


Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. Students should contact WGU Business Licensure at prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.  Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.






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