MPCPA Requirements 2026Updated July 27, 2026
Northern Mariana Islands CPA Requirements
Everything you need to become a CPA in Northern Mariana Islands
150
Credit Hours
1
Year Experience
$355
License Fee
80
CPE Hours/3 Years
Key Facts
- ✓150 credit hours required for both exam and licensure
- ✓No active board website — candidates must sit for exam in another jurisdiction
- ✓No minimum age requirement
- ✓No residency or citizenship requirement
- ✓1 year of supervised experience required
- ✓80 hours of CPE every 3 years
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits24
Business Credits24
Additional Requirements:
- •Must include 24 semester hours in accounting courses
- •Must include 24 semester hours in business courses
- •Candidates must sit for the CPA exam in another jurisdiction
Experience Requirements
Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Education to SitYou cannot sit for the CPA exam in the CNMI. The Uniform CPA Examination is not administered here, and initial applicants may only transfer grades earned in another jurisdiction.
Minimum AgeNone
Residency RequiredNo
SSN RequiredYes
Licensing & CPE
Initial License Fee$355
Renewal Fee$355
Renewal Period3 years
CPE Hours Required80 per 3 years
Ethics CPE RequiredNo
Northern Mariana Islands State Board of Accountancy
CNMI Board of Accountancy
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Northern Mariana Islands State Board of Accountancy before beginning your application. Last updated: 2026-07-27.
Northern Mariana Islands CPE & License Renewal
80
CPE Hours Per Period
3 Years
Renewal Cycle
~27
Hours Per Year
Not Required
Ethics CPE
Initial License Fee
$355
Renewal Fee
$355 every 3 years
Frequently Asked Questions
No. Per NASBA, the CNMI Board of Accountancy is currently not accepting applications for the Uniform CPA Examination. Candidates typically sit through another jurisdiction such as Guam or a U.S. state.
Related Resources
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