National Association of State Boards of Accountancy (NASBA)
Candlefocus EditorNASBA's Core Purpose is to “...enhance the effectiveness of state boards of accountancy” and its Core Values include integrity, respect, quality, stewardship, and service. NASBA accomplishes its purpose through various activities and services, such as providing technical support to the boards, conducting research and studies, facilitating the uniform adoption and implementation of state and national frameworks for accounting standards, developing and administering testing programs, and providing information and resources to state boards and CPA licensees.
Although NASBA does not directly administers the Uniform CPA Examination, which all accountants must pass to become a Certified Public Accountant (CPA), it is instrumental in developing, scoring and auditing the examination. NASBA also provides services to facilitate reciprocal CPA licensing, so that CPAs port their license from one state to another, and to provide CPA mobility across the United States. This is of particular importance to those accountants wishing to practice in multiple states or to move from one state to another.
In addition, NASBA also sponsors conferences and meetings that allow accountants from all state boards to interact, exchange knowledge, and discuss issues of mutual interest. The organization also serves as the official representative to the state boards for various external entities, such as the Multistate Professional Responsibility Examination (MPRE), the National Institute of Certified Public Accountants (NICPA), and the American Institute of Certified Public Accountants (AICPA).
By providing quality services to the state boards of accountancy and their licensees, NASBA works to ensure that the standards of professionalism and competency of CPAs remain at the highest level possible. In its role as collaborator and facilitator, NASBA provides resources and support that enable the boards to maintain their individual and collective commitment to quality, service and the advancement of the profession.