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).
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.
Note: Students should contact WGU Business Licensure at firstname.lastname@example.org 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.