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.




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



Minimum Work Experience

At least one year of full time experience and no less than 2,000 hours of qualifying experience.



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.


Additional information can be found in the Commonwealth of the Northern Mariana Islands board statutes.


Note: 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. 




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