What is the NASBA CPAES?

The NASBA CPA Examination Services (CPAES) is a service offered by NASBA to the state accountancy boards. The services that they offer are two-fold; firstly, to run the CPA exam application on behalf of the board, and secondly to run the CPA license application on behalf of the board. 33 states opt to run their CPA exam application process through the CPAES, while the rest run their own. Six also opt to run their CPA license application process through NASBA.  This is broken down below:

Which states the NASBA CPAES runs services for

How the CPAES application process works

For the CPA exam

NASBA usually follows the same process for all states and jurisdictions. However, there are always exceptions such as in the cases of those that stipulate residency, citizenship or age requirements, so it is best to clarify which each state’s accountancy board beforehand. You can find links to outlines of each state’s CPA exam and licensure requirement pages in the table above. Alternatively, you can also go onto that state’s page on NASBA and review their guidelines for each state or contact the listed correspondent.

These are the basic steps:

• Create an account with CPA Central using the same name that appears on your forms of identification
• Contact the Registrars of all of the colleges and universities that you attended and request that they submit official copies of your transcripts directly to NASBA either via email to etranscript@nasba.org or to the {State Coordinator} CPA Examination Services – CT, PO Box 198469, Nashville, TN 37219. The exact address will be stated on NASBA’s state requirement page
• If you are applying with a foreign education or other non-board recognized education, you will also need to request the submission of a transcript evaluation directly from the evaluation service to NASBA. A full list of the states that accept the foreign transcript evaluation services offered by NASBA’s NIES can be found here
• If you passed part of the exam in another jurisdiction and the results are still valid, you should apply for the results to be transferred to NASBA, where permitted
• Submit proof of residency, citizenship or age, where required
• Provide two identical 2 x 2” passport-style photographs of the front view of your full face and shoulders
• Proof of being of good moral character. This usually entails submitting three signed character references from non-family members who reside in different households
• Submitting your fingerprint for a criminal background check
• Apply for the exam online
• Pay the relevant fees
• Wait to receive your authorization to test (ATT)
• Register for each exam part through the Prometric website

Non-CPAES states and territories that require an ATT

Even though these states run their own exam application process, they will still require the applicant to pay additional fees for the application process to the board. The board will then contact the NCD for processing. Once the fee and application has been processed, the NCD will issue the applicant a Payment Coupon.  They will then need to use this to book a test date with Prometric:

For the CPA license

Where the applicant is applying from a two-tier state, the process of applying for licensure through the CPAES is fairly similar to applying for the CPA exam.  The main reason is because you will need to provide proof of meeting the 150 semester hour requirements that are mandatory in all states, as well as any extra course requirements that may differ from those needed as a prerequisite for sitting the exam. Additionally, some states will allow you to take the CPA exam regardless of your age, residency or citizenship, but will then state these as requirements for licensure.

Other necessary information that you will need to submit includes:

• Proof of meeting the state or jurisdiction’s work experience requirements
• Proof of meeting any ethics exam requirements, where needed
• Paying any application or licensing fees