Northern Mariana Islands

CNMI Board of Accountancy
nasba.org/exams/cpaexam/cnmi/

150 semester hours of education, including a bachelor's degree or higher, satisfying one of several options: a graduate (AACSB-accredited) degree in accounting, a graduate business degree plus 24 accounting hours, or a qualifying bachelor's degree with the required accounting/business coursework. Foreign-educated candidates' credentials must specifically be evaluated by NIES.

1 year of qualifying experience, defined as no less than 2,000 hours of full- or part-time employment extending over a period of no less than one and no more than three years.

CNMI requires 4 hours of ethics CPE (based on the AICPA Code of Professional Conduct) each 3-year renewal period, with the distinctive requirement that this specific 4-hour ethics CPE must be earned while physically in CNMI. CARE did not confirm a separate standalone pre-licensure ethics exam requirement.

Not yet confirmed by CARE for this jurisdiction — check with the board.

Updating CARE's prior finding: NASBA's current CNMI page shows active 'Apply Online' links for both individual and firm licenses through the CPA Portal, suggesting CNMI is now accepting applications — this contradicts an earlier finding (from an initial, less-thorough pass) that the Board was not accepting applications; confirm current application status directly before relying on this. Stated fees (as published by NASBA): Transfer of Grades $355, Reciprocal $355, Individual Renewal $355, Firm application $425, Firm Renewal $425.

https://nasba.org/licensure/nasbalicensing/cnmi/ — accessed 2026-09-30