To become a CPA in the Commonwealth of the Northern Mariana Islands, you’ll need to meet the following requirements:
- Education: 150 semester hours including a bachelor’s degree or higher; four education options with varying accreditation requirements, three of which require AACSB institutional accreditation
- Exam: CNMI does not accept CPA exam applications – you must sit for the Uniform CPA Examination through any other US jurisdiction, pass all four sections, then transfer your scores to CNMI for licensure
- Ethics: No ethics exam required for initial licensure; 4 hours of ethics CPE per triennial period are required for renewal, and these hours must be earned on location in CNMI
- Experience: 1 year of experience (2,000 hours minimum) in public accounting, industry, government, or academia under the direction of a licensed CPA
- SSN, residency, and citizenship: None stated as requirements – CNMI does not specify residency, SSN, or citizenship conditions in its licensing requirements
- Licensure and CPE: Certificates renew triennially with a September 30 to December 31 renewal window; 120 CPE hours required per 3-year period
CNMI is the only US jurisdiction that does not accept CPA exam applications.
Candidates who want a CNMI CPA certificate must apply to sit for the Uniform CPA Examination through any of the other 54 US jurisdictions, pass all four sections, and then apply to transfer their scores to CNMI.
The credit window that applies is the window of the jurisdiction through which you originally applied. The CNMI Board of Accountancy is working toward additional pathways to CPA licensure and individual mobility consistent with the Uniform Accountancy Act, but no new pathway has been enacted.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions.
CNMI CPA requirements: quick summary
| CPA requirement | CNMI |
|---|---|
| Education | 150 semester hours + bachelor’s degree or higher (one of four options) |
| CPA exam | Sit in any other US jurisdiction; transfer scores to CNMI |
| Ethics exam | Not required |
| Work experience | 1 year / 2,000 hours; under licensed CPA supervision |
| Ethics CPE | 4 hours per triennial period; must be earned on location in CNMI |
| CPE total | 120 hours per 3-year period |
| Residency | Not required |
| SSN | Not required |
| Licence renewal | Triennial, September 30 – December 31 |
| Transfer of Grades fee | $355.00 |
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in CNMI?
All applicants must complete 150 semester hours of college education, including a bachelor’s degree or higher, and meet one of four education options.
Options 1 through 3 require the degree to be from an AACSB-accredited institution – a stricter standard than the regional accreditation accepted in most US states.
| Option 1 | Option 2a | Option 2b | Option 3 | Option 4 | |
|---|---|---|---|---|---|
| Degree | Graduate degree in accounting | Graduate degree in business | Graduate degree in business | Bachelor’s in business | Bachelor’s (any field) |
| Accreditation | AACSB (accounting programme) | AACSB (business programme) | AACSB (business programme) | AACSB (business programme) | Any of 6 regional accreditors (MSA, NWCCU, NEASC-CIHE, SACS, NCA-HLC, WASC-ACSCU) |
| Accounting hours | Met by degree | 24 hours (undergrad or grad): financial accounting, auditing, taxation, management accounting | 15 hours (graduate level only): same four subjects | 24 hours (undergrad or grad): same four subjects | 24 hours (upper division or grad): same four subjects |
| Business hours | Not separately required | Not separately required | Not separately required | 24 hours in business-related subjects (non-accounting) | 24 hours in business-related subjects (non-accounting; undergrad or grad) |
Option 4 is the most accessible route for candidates without an AACSB-accredited degree. Candidates from institutions without AACSB accreditation must use Option 4 and must ensure their accounting hours are at upper-division or graduate level.
All education requirements must be met at the time of application. Foreign-educated candidates must have credentials evaluated by NIES only. Transcripts must be submitted directly from each institution to NASBA Licensing Services.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in CNMI?
CNMI does not accept applications to sit for the Uniform CPA Examination. To become a CNMI CPA, you must:
- Choose any other of the 54 US jurisdictions through which to sit (all 50 states plus DC, Puerto Rico, Guam, and the US Virgin Islands accept exam applications)
- Meet that jurisdiction’s education requirements to sit
- Apply and pay that jurisdiction’s exam fees
- Pass all four sections (AUD, FAR, REG + one discipline section: BAR, ISC, or TCP)
- Apply to CNMI through NASBA’s licensing portal using your Transfer of Grades
There is no CNMI exam application fee and no CNMI Notice to Schedule. The credit window that governs your exam is the credit window of the jurisdiction you chose – most states use 30 months from the date each section was passed or from score release.
| Fee | Amount |
|---|---|
| Transfer of Grades (initial CNMI licence) | $355.00 |
| Reciprocal licence | $355.00 |
| Individual renewal (triennial) | $355.00 |
| Firm licence | $425.00 |
| Firm renewal | $425.00 |
Apply for the CNMI licence through mycpalicense.org. All applications are processed by NASBA Licensing Services on behalf of the CNMI Board of Accountancy. Allow up to two weeks from file completion for processing.
For a full breakdown of exam costs across all jurisdictions, see our CPA exam cost guide.
What are the CPA experience requirements in CNMI?
| Detail | CNMI |
|---|---|
| Duration | 1 year minimum |
| Hours | 2,000 hours minimum |
| Period | Not less than 1 year, not more than 3 years |
| Settings | Public accounting, industry, government, or academia |
| Content | Accounting, attest, compilation, management advisory, financial advisory, tax, or consulting |
| Supervisor | Active licensed CPA (or person licensed in another state) |
Experience may be gained in any of the four standard practice settings. The supervisor must hold a valid certificate or licence at the time the experience is gained.
What are the CPA ethics requirements in CNMI?
CNMI does not require an ethics exam for initial CPA licensure. No AICPA Professional Ethics examination is required. The only ethics requirement is the CPE component: 4 hours of professional ethics CPE per triennial renewal period, which applies to licence holders at renewal. These courses must be based on the AICPA Code of Professional Conduct and provided by registered sponsors.
A distinctive CNMI requirement: the 4-hour ethics CPE must be earned on location in CNMI. Candidates planning their CPE should confirm with the Board whether online or virtual ethics programmes satisfy this requirement. Contact NASBA Licensing Services at 866-350-0017 or [email protected] for current guidance.
What are the CPA requirements for international candidates in CNMI?
| Detail | CNMI |
|---|---|
| US citizenship required | Not stated |
| Residency required | Not required |
| SSN required | Not stated |
| Foreign credential evaluation | NIES (for education evaluation) |
| Foreign designation recognition | IQAB process |
CNMI does not state residency, citizenship, or SSN requirements. Non-residents may apply for a CNMI certificate – the CNMI Accountancy Act explicitly provides for applications from non-residents.
For candidates with foreign accountancy designations, CNMI uses the International Qualifications Appraisal Board (IQAB) process. To be recognised, the foreign designation must:
- Be issued by a foreign authority that regulates public accountancy
- Entitle the holder to issue reports on financial statements
- Have been issued based on education, examination, and experience requirements
Applicants must also pass qualifying examinations covering both US national standards and CNMI laws, regulations, and code of ethical conduct. Additionally, the foreign authority must permit CNMI CPAs reciprocal access to its comparable designation.
Reciprocal licence: Out-of-territory CPAs applying for a CNMI reciprocal licence must hold an active licence from a substantially equivalent jurisdiction and have five years of public accounting experience within the 10 years immediately preceding the application – one of the most demanding reciprocity thresholds in the country.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in CNMI?
| CPE requirement | Detail |
|---|---|
| Total hours | 120 per 3-year reporting period |
| Annual minimum | 20 hours per year |
| Ethics | 4 hours per triennial period; based on AICPA Code of Conduct; registered sponsors; must be earned on location in CNMI |
| Renewal period | Triennial: September 30 – December 31 (every 3 years) |
| Pro-rated first cycle | Available for initial certificates issued substantially less than 3 years before renewal date |
| Firms | Peer review required within 3 years of application date |
CNMI’s ethics CPE requirement is distinctive: the 4 hours must be earned on location in CNMI from registered sponsors. This means candidates cannot satisfy the ethics requirement purely through online self-study or remote programmes. Candidates should plan to attend in-person CPE in CNMI or confirm with the Board which virtual formats, if any, are accepted.
FAQs
Yes – 150 semester hours plus a bachelor’s degree or higher is the sole education route. CNMI offers four education options; the choice of option affects which institutional accreditation is required and how many accounting and business hours are needed.
The CNMI Board is working toward additional pathways consistent with the ninth edition of the Uniform Accountancy Act, but no new pathway has been enacted.
CNMI does not accept exam applications directly. You first choose any other US jurisdiction, meet that jurisdiction’s education requirements to sit, pay their fees, and pass all four sections of the Uniform CPA Exam.
Once you hold passing scores, you apply to transfer those grades to CNMI through NASBA’s licensing portal (mycpalicense.org) and pay the $355 Transfer of Grades fee.
The credit window – the period within which all four sections must be passed – is set by whichever jurisdiction you originally applied through. Choosing a jurisdiction with a 30 or 36-month credit window gives you the most flexibility.
Yes, but the requirements are among the strictest in the country. Reciprocal licence applicants must hold an active licence from a substantially equivalent jurisdiction and must have completed five years of public accounting experience within the 10 years immediately preceding the application.
This is the same threshold as a first-time applicant who chooses the experience-based reciprocal route. Holders of foreign accountancy designations must also pass qualifying examinations on US national standards and CNMI-specific laws and regulations.
The CNMI accounting market is one of the smallest in the 55 US jurisdictions. The economy centres on tourism (primarily from China, Japan, and South Korea before the pandemic significantly reduced visitor numbers), federal government spending, and construction.
The US federal government presence – including military activity in connection with Guam’s strategic expansion – creates steady demand for government-related accounting work. The private sector is dominated by hospitality and retail, with a smaller professional services community than most US states or territories.
Remote work has opened some opportunities for CNMI CPAs to serve clients in other jurisdictions, and the territory’s AACSB accreditation requirement for three of its four education options reflects a strong emphasis on educational standards. For detailed salary benchmarks, see our CPA salary guide.
No – CNMI does not require residency at any stage of the exam or licensure process. However, the on-location ethics CPE requirement means you will need to travel to CNMI for at least part of your continuing education once you are licensed, unless virtual programmes are accepted by the Board for this component. Contact the CNMI Board of Accountancy or NASBA Licensing Services to confirm current CPE delivery formats before planning your CPE calendar.
For current requirements and application forms, visit the CNMI Board of Accountancy or apply online at mycpalicense.org.
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