NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY INC

Fifty-five jurisdictional Boards of Accountancy, operating under individual state or territory governments, issue licenses to and serve as regulators of Certified Public Accountants. NASBA developed and operates a National Candidate Database which is a central repository for all CPA Examination candidate information. The National Candidate Database helps Boards of Accountancy, as well as the CPA Examination contract parties, protect the personal data provided by candidates during the application and examination process. Approximately 206,000 CPA Examination sections were processed through the National Candidate Database during the twelve months ended July 31, 2025. In addition, services such as application processing, credential evaluations, and score reporting are provided to thirty-six Boards of Accountancy under contracts for pre-National Candidate Database eligibility requirements. NASBA also provides other related services which assist Boards of Accountancy in the examination process. By NASBA providing each of these services, it enables Boards of Accountancy to provide candidates for the CPA Examination with an operational pathway to the CPA Examination, an essential requirement in becoming a Certified Public Accountant.

Regarded as a cornerstone of support to Boards of Accountancy, NASBA appoints volunteers and provides funding for committees and task forces annually. Through the work of these committees, NASBA volunteers and staff address current and emerging issues affecting Boards of Accountancy. Topics range from ethics, education, inclusion, accounting standards, professional trends, continuing professional education, private equity ownership in CPA firm structures, peer review, and enforcement for the member Boards of Accountancy consideration. During the current year, there were twenty-six such task force and committees. NASBA also hosts conferences that provide a forum for members to connect and be informed on these topics, as well as to share best practices for enforcement, licensing issuance and regulation. These include an annual meeting for all Board of Accountancy members and staff, regional meetings which focus on and discuss issues specific to Boards of Accountancy in each region of the country, and conferences for executive directors and legal counsel who further the work of Boards of Accountancy. There were five such conferences held during the year.