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 2026-08-10.
This jurisdiction's 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
- 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.
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.
Recent changes and notes for Commonwealth of the Northern Mariana Islands
- The CNMI Board has no website and is not currently accepting Uniform CPA Exam applications; candidates must sit in another jurisdiction and transfer scores for CNMI licensure.
- Licensure is administered through NASBA Licensing Services in Nashville.
- 150 hours via one of four options (e.g., an AACSB graduate accounting degree, or a bachelor's plus 24 accounting + 24 business hours), including the 4 ethics credit hours.
- Board established under CNMI Public Law 13-52; reciprocity is available for CPAs from substantially equivalent jurisdictions.
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.