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CPA exam and license requirements in Commonwealth of the Northern Mariana Islands

Commonwealth of the Northern Mariana Islands requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Commonwealth of the Northern Mariana Islands Board of Accountancy. Last reviewed 2026-08-19.

Not re-verifiedThese figures have not been independently re-verified against the board's published requirements. Treat them as indicative and confirm with the Commonwealth of the Northern Mariana Islands Board of Accountancy before relying on them.

Credit hours to sit
120
Credit hours to license
150
Exam fee per section
$262.64
Exam credit window
30 months
Notice to Schedule valid
6 months from issue
Transferring scores out
Through the board
State ethics requirement
See below

How many credit hours do you need to sit for the CPA exam in Commonwealth of the Northern Mariana Islands?

Commonwealth of the Northern Mariana Islands requires 120 semester credit hours to sit for the CPA exam. Candidates in Commonwealth of the Northern Mariana Islands sit under the rules of the Commonwealth of the Northern Mariana Islands Board of Accountancy.

How many credit hours do you need for a CPA license in Commonwealth of the Northern Mariana Islands?

Commonwealth of the Northern Mariana Islands requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in Commonwealth of the Northern Mariana Islands?

The CPA exam in Commonwealth of the Northern Mariana Islands costs $262.64 per section, a $96 application fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Commonwealth of the Northern Mariana Islands board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in Commonwealth of the Northern Mariana Islands?

Commonwealth of the Northern Mariana Islands gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

How long is your Notice to Schedule valid in Commonwealth of the Northern Mariana Islands?

Commonwealth of the Northern Mariana Islands gives you 6 months from the date your Notice to Schedule is issued to sit the section it covers. If it expires you forfeit the fees already paid for that section and must reapply.

From the Validation Periods map in the NASBA Candidate Guide, edition 2026-07-16. That is NASBA's summary of the board's rule rather than a reading of the board itself, so confirm it with the Commonwealth of the Northern Mariana Islands Board of Accountancy before planning around it.

Can you appeal a failed CPA exam score in Commonwealth of the Northern Mariana Islands?

Commonwealth of the Northern Mariana Islands offers a score appeal. An appeal lets you view the multiple-choice questions or simulations you answered incorrectly and submit comments on them, under supervision, and it requires a formal request, board approval, a fee and a deadline that runs from the date your score was reported. A score review is separate and is available everywhere: it re-checks that the approved answer key was applied correctly to your responses, and it is not a way to have an alternative answer considered.

Appeal availability is listed in the NASBA Candidate Guide, edition 2026-07-16. See also what happens on test day.

How do you transfer CPA exam scores out of Commonwealth of the Northern Mariana Islands?

Not through NASBA. Commonwealth of the Northern Mariana Islands does not appear as an origin on NASBA's transfer service, so you request your scores from the Commonwealth of the Northern Mariana Islands Board of Accountancy directly. This one could not be confirmed against the board itself, so treat it as a starting point and contact the board.

Route read from NASBA's transfer service and cross-checked against NASBA's Interstate Authorization Fee Schedule, 2026-09-20, and every route claim was handed to a pass instructed to refute it. How exam credit moves between jurisdictions sets out the whole picture, including what moving does to your credit window.

Do your CPA exam credits expire after you pass all four sections in Commonwealth of the Northern Mariana Islands?

We did not find one. Commonwealth of the Northern Mariana Islands's statutes and board rules were read for a deadline to apply for licensure after passing, and neither sets one, so the sections you have passed do not appear to go stale while you finish the experience requirement. That is a "not found" rather than a guarantee: confirm with the Commonwealth of the Northern Mariana Islands Board of Accountancy before relying on it.

Researched against Commonwealth of the Northern Mariana Islands's own statutes and administrative rules on 2026-09-20, not against the board FAQ alone. What happens to CPA exam credit after you pass all four sets out all 55 jurisdictions and the clocks that are mistaken for deadlines.

Does Commonwealth of the Northern Mariana Islands require a CPA ethics exam?

Commonwealth of the Northern Mariana Islands: No separate ethics exam; the 150 education hours must include 4 credit hours in professional ethics based on the AICPA Code of Professional Conduct.

What work experience is required for a CPA license in Commonwealth of the Northern Mariana Islands?

Commonwealth of the Northern Mariana Islands requires one year (2,000 hours) of experience earned over a period of one to three years.

Who regulates CPAs in Commonwealth of the Northern Mariana Islands?

CPAs in Commonwealth of the Northern Mariana Islands are regulated by the Commonwealth of the Northern Mariana Islands Board of Accountancy. Its published requirements are at https://nasba.org/licensure/nasbalicensing/cnmi.

Can you become a CPA in Commonwealth of the Northern Mariana Islands without 150 credit hours?

No. Commonwealth of the Northern Mariana Islands still requires 150 semester hours for CPA licensure and has not enacted an alternative route. More than half of US jurisdictions have, so this is now the minority position and it may change.

Worth knowingThe statute at 4 CMC § 3421(i) requires two years of experience for initial issuance of a certificate, while NASBA's CNMI licensure page lists one year of 2,000 hours, so the experience figure should be confirmed with the Board; neither version removes the 150-hour education requirement. The CNMI Board of Accountancy has no public website and is not currently accepting Uniform CPA Examination applications, so candidates sit through another jurisdiction and transfer grades, which makes rule changes hard to detect. 300hours reports the Board is working toward additional pathways, but nothing has been enacted.

CNMI Law Revision Commission, Commonwealth Code (4 CMC § 3421): https://cnmilaw.org/pdf/cmc_section/T4/3421.pdf. Verified 2026-08-19.

Recent changes and notes for Commonwealth of the Northern Mariana Islands

The other jurisdictions that still require 150 hours

Commonwealth of the Northern Mariana Islands is one of 9 jurisdictions with no alternative route enacted, which is now the minority position.

The full picture, with every statute and the jurisdictions where the published trackers are behind, is on the 150-hour rule tracker.

Studying for the CPA exam

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Source: https://nasba.org/licensure/nasbalicensing/cnmi. Requirements change; confirm with the Commonwealth of the Northern Mariana Islands Board of Accountancy before applying.