Commonwealth of the Northern Mariana Islands CPA Exam Requirements 2026
Commonwealth of the Northern Mariana Islands is not currently accepting Uniform CPA Examination applications. Use this page to understand the official status, avoid outdated requirements, and choose a useful next step.
Commonwealth of the Northern Mariana Islands CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Current: CNMI is currently not accepting Uniform CPA Examination applications.
Are you eligible for the CPA Exam in Commonwealth of the Northern Mariana Islands?
Commonwealth of the Northern Mariana Islands does not currently offer an active Uniform CPA Examination application route. NASBA's availability notice controls. The application authority makes the final decision from official documents.
What to confirm before applying
- CNMI is not currently accepting Uniform CPA Examination applications.
- No current CNMI exam-eligibility curriculum is presented as an available route.
- Monitor NASBA before relying on any older CNMI requirement summary.
Named coursework and accreditation
- Do not treat CNMI's separate 150-hour licensure curriculum as a current rule to sit.
- Wait for a reopening notice and current examination instructions before purchasing coursework.
The application authority determines whether the institution and coursework are acceptable.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | No early route is identified. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | No published pre-degree application route is available. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | Confirm the current residency rule with the application authority. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | Applications closed | Applications closed | No current threshold because CNMI is not accepting Uniform CPA Examination applications |
| Accounting | Not applicable | Not applicable | No active exam-application curriculum is available for this jurisdiction. |
| Business | Not applicable | Not applicable | No active exam-application curriculum is available for this jurisdiction. |
Credit types to confirm
- Community-college credit: Confirm with the application authority
- Online credit: Confirm with the application authority
- CLEP credit: Confirm with the application authority
- AP credit: Confirm with the application authority
- Pass/fail credit: Confirm with the application authority
- Internship credit: Confirm with the application authority
Can you apply through Commonwealth of the Northern Mariana Islands right now?
No. NASBA's current jurisdiction page says the CNMI Board is not accepting Uniform CPA Examination applications.
Application route unavailable
This is an availability issue, not a transcript gap that an eligibility calculator can solve.
- Do not pay for a credential evaluation or coursework based on old CNMI exam requirements.
- Monitor NASBA's official CNMI page for a reopening notice and newly published rules.
- If you need to apply now, compare jurisdictions that are accepting applications and fit your circumstances.
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There is no current CNMI CPA Exam application
NASBA states that the CNMI Board has not established a website and is currently not accepting Uniform CPA Examination applications.
Do not follow an old application checklist
- There is no current examination application to submit.
- No current CNMI exam fee, document list, NTS period, or exam-credit window is published as an available route.
- A generic Prometric location cannot substitute for approval through an accepting jurisdiction.
CNMI licensure still has published rules
NASBA separately lists 150 semester hours, a bachelor's degree or higher under one of the approved curriculum options, and at least one year and 2,000 hours of qualifying experience for licensure.
Those licensing requirements do not create an active CNMI route to apply for the Uniform CPA Examination.
Build a plan that does not depend on a closed route
There is no responsible CNMI fee or deadline calculator to show while examination applications are unavailable.
Compare active jurisdictions
Start with education, residency, SSN, foreign-evaluation, and application-authority differences.
Choose a jurisdiction because its official eligibility rules fit you—not because an old summary calls it easy.
Understand the national process
Learn how eligibility approval, the NTS, Prometric scheduling, testing, and score credit normally connect.
The application jurisdiction controls eligibility even if you physically test somewhere else.
Never pay for all four sections at once. If CNMI reopens—or you qualify elsewhere—life can still interrupt a study plan. Purchase only the section or sections you can realistically prepare for and take before the issued NTS expires.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Commonwealth of the Northern Mariana Islands exam, NTS, and retake rules
The national exam structure still matters when comparing another application jurisdiction, but CNMI does not currently issue an exam application or NTS.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
No current CNMI candidate clock
No NTS validity or exam-credit window is presented because there is no current CNMI examination application route.
- CNMI is currently not accepting applications for the Uniform CPA Examination.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Check before applying
- Credential evaluation required: See official instructions
- NIES required: See official instructions
- Approved evaluation services: See the official application instructions for accepted evaluation services
- Certified translation: See official instructions
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.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Because the CNMI application route is closed, choose an accepting jurisdiction that also participates in the international country where you want to test.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
Commonwealth of the Northern Mariana Islands CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | No current CNMI examination application route | 150 hours under the current comparison route |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | 1 year required |
| Ethics exam | Separate from the Uniform CPA Exam | Confirm |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | No Change Identified: No active CNMI Uniform CPA Examination application pathway is available. |
Pathway timing matters: The 150-hour figure belongs to CNMI licensure, not to a currently available CNMI exam application.
Commonwealth of the Northern Mariana Islands CPA Exam requirements FAQ
Is Commonwealth of the Northern Mariana Islands accepting CPA Exam applications?
No. NASBA currently states that the Commonwealth of the Northern Mariana Islands Board is not accepting applications for the Uniform CPA Examination.
Can I qualify through Commonwealth of the Northern Mariana Islands and test in another location?
Not while the examination application route is closed. A testing location does not create eligibility; a candidate must first qualify through a jurisdiction that is accepting applications.
Does Commonwealth of the Northern Mariana Islands still have CPA licensure requirements?
Yes. NASBA publishes a separate CNMI licensure route, but those licensing requirements do not create a currently available CNMI CPA Exam application.
What should I do if I wanted to apply through Commonwealth of the Northern Mariana Islands?
Monitor NASBA's official CNMI examination page for a reopening notice and compare other jurisdictions whose eligibility rules fit your education and personal circumstances.
Your next CPA Exam research steps
Use this CNMI page as a current-status checkpoint, then compare active jurisdictions and prepare for the national application and study process.
Official Commonwealth of the Northern Mariana Islands sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with CNMI Board of Accountancy.
- CNMI CPA ExamNational Association of State Boards of Accountancy · NASBA
- Commonwealth of the Northern Mariana Islands Licensure RequirementsNational Association of State Boards of Accountancy · NASBA
- Boards of AccountancyNational Association of State Boards of Accountancy · NASBA
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.
About Bryan · Report a Commonwealth of the Northern Mariana Islands requirement change