Northern Mariana CPA Requirements

PLEASE NOTE:  The Commonwealth of the Northern Mariana Islands has not established a website at this time and is currently not accepting applications for the Uniform CPA Exam.  If you wish to gain licensure as a CPA in this jurisdiction, you must take the exam in one of the other jurisdictions.  You can then apply for a transfer of grades certificate after you have completed the CPA exam.  To find a jurisdiction with requirements similar to those listed on this web page (which may make your transfer of credits easier), please see our State Requirement Resource at: https://www.efficientlearning.com/cpa/resources/state-requirements/.

You will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information.

The data on this page was last reviewed and updated in January 2019.


CPA Exam Requirements in Northern Mariana

Education

  • BA degree or higher
  • 150 semester hours is required to sit for the CPA exam.
  • Additional semester hour requirements. See full educational requirements on the NMI Statutes website

View Other North Mariana Island Education Requirements.

Northern Mariana Island Requirements & Education Options

All persons wanting to apply for a CPA license in CNMI must complete 150 semester hours of education, including a bachelor’s degree or higher AND one of the following:

Option 1:

  • Graduate degree in accounting from an accredited AACSB program

Option 2A:

  • Graduate degree in business from an accredited AACSB program
  • Twenty-four (24) semester hours in accounting at the undergraduate or graduate level to include financial accounting, auditing, taxation and management accounting

Option 2B:

  • Graduate degree in business from an accredited AACSB program

Option 3:

  • Baccalaureate degree in business from an accredited AACSB program
  • Twenty-four (24) semester hours in accounting at the undergraduate or graduate level to include financial accounting, auditing, taxation and management accounting
  • Twenty-four (24) semester hours in business related courses (other than accounting)

Option 4:

– Bachelor’s degree from a regionally accredited institution (MSA, NWCCU, NEASC-CIHE, SACS, NCA-HLC, WASC-ACSCU)

  • Twenty-four (24) semester hours in accounting at the upper division or graduate level to include financial accounting, auditing, taxation and management accounting
  • Twenty-four (24) semester hours in business related subjects (other than accounting) at the undergraduate or graduate level.

Residency

US citizenship is not required.
Northern Mariana Islands citizenship is not required.

Age

No Minimum Age

Find CPA Test Centers

Visit prometric.com to find a CPA test center in the Northern Mariana Islands near you.


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Contact Information:
Commonwealth of the Northern Mariana Islands
Email: burger@pticom.com
Phone: 671-727-3362
Address:

PO Box 504053
Saipan, CNMI 96950

CPA License Requirements in Northern Mariana Islands

Education

150 hours is required. Must complete education requirements before sitting.

Work Experience

2 yrs (2,000 hrs) of public accounting in industry, government, academia, or pubic practice.

Other Qualification

Social Security Number is not required.

No Ethics Exam.

Getting your CPA license in Northern Mariana Island can mean that additional requirements must be met.  Since fees, requirements, and rules may change on a frequent basis, we highly recommend contacting the Northern Mariana State Board of Accountancy for complete licensing information.


Links and Resources:

Learn about CPA Exam Requirements in other states: