territory eligibility guide

Commonwealth of the Northern Mariana Islands CPA exam requirements

Commonwealth of the Northern Mariana Islands is not currently accepting Uniform CPA Examination applications. CNMI Board of Accountancy must publish an active route before candidates can apply through this jurisdiction.

Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.

Minimum education to sit
No current education route because CNMI is not accepting exam applications
Degree rule
No current exam-application route
Passed-section credit window
Confirm the current credit window

Education requirements to sit

  • Degree: No current exam-application route
  • Minimum education to sit: No current education route because CNMI is not accepting exam applications
  • Accounting coursework: Not confirmed in the current official sources
  • Business coursework: Not confirmed in the current official sources

Because CNMI is not accepting Uniform CPA Examination applications, no current examination-eligibility curriculum is published as an available application route.

Personal eligibility rules

  • Citizenship: Not confirmed in the current official sources
  • U.S. residency: Not confirmed in the current official sources
  • Jurisdiction residency: Not confirmed in the current official sources
  • Social Security number: Not applicable while this jurisdiction is not accepting exam applications
  • Character review before sitting: Not confirmed in the current official sources

No current exam-application route exists, so personal requirements to apply are not presented as actionable eligibility rules.

How to apply

Apply through CNMI Board of Accountancy not currently accepting applications.

NASBA states that the CNMI Board has not established a website and is currently not accepting Uniform CPA Examination applications.

Before you apply: This jurisdiction is not currently accepting CPA exam applications, so there is no current application-fee estimate. Confirm the current official fee schedule.

Can you apply or sit before graduation?

  • Apply before the degree is awarded: Not applicable while this jurisdiction is not accepting exam applications
  • Sit before the degree is awarded: Not applicable while this jurisdiction is not accepting exam applications

CNMI is not currently accepting Uniform CPA Examination applications.

Foreign education

  • Foreign education accepted: Not confirmed in the current official sources
  • Credential evaluation: Not confirmed in the current official sources
  • NIES: Not confirmed in the current official sources
  • Certified translation: Not confirmed in the current official sources

The separate CNMI licensure service requires NIES for foreign education, but NASBA does not publish a current foreign-education route for CNMI exam applications because applications are closed.

NTS and passed-section credit

  • NTS validity: Not applicable while this jurisdiction is not accepting exam applications
  • Passed-section credit: Confirm the current credit window
  • Continuous testing: Special administration windows apply
  • CNMI is currently not accepting applications for the Uniform CPA Examination.

No NTS validity or exam-credit window is presented because there is no current CNMI examination application route.

Sitting for the exam is not the same as licensure

These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.

  • Education for licensure: 150 semester hours under the current pathway
  • Experience: 1 year required under the current pathway
  • Ethics exam: Not confirmed in the current official sources
  • Alternative pathway: not applicable while applications closed

CNMI licensure requires 150 semester hours including a bachelor's degree or higher under one of the published curriculum options, plus at least one year and 2,000 hours of qualifying experience. This is separate from the closed exam-application route.

Special rules and recent changes

  • NASBA states that CNMI is currently not accepting Uniform CPA Examination applications.

Official sources used

  1. CNMI CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-07)
  2. Commonwealth of the Northern Mariana Islands Licensure Requirements — National Association of State Boards of Accountancy (accessed 2026-08-07)
  3. Boards of Accountancy — National Association of State Boards of Accountancy (accessed 2026-08-07)

Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.

Your application plan

Turn this page into a checklist

Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.

0 of 6 steps checked
  1. Review education requirements
  2. Review personal eligibility
  3. Review the application process
  4. Open the official-source list
  5. Review exam administration
  6. Review the licensure comparison

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