Understanding The Role Of Nasba
NASBA is the National Association of State Boards of Accountancy
. Working together with the American Institute of Certified Public Accountants (AICPA) and Prometric, NASBA is part of the Certified Public Accountant (CPA) certification process, known as the Uniform CPA Exam.
NASBA is the forum for the 55 state boards of accountancy in the US states and territories which administer the Uniform CPA Exam. These 55 boards represent each of the 50 United States, Washington, D.C, and the U.S. territories of Puerto Rico, U.S. Virgin Islands, Guam and Commonwealth of the Northern Marianas Islands.
As of April 2010, the Northern Marianas Islands board is permitted to give the CPA Exam but has not done so yet. As a result, the state board of the Northern Marianas Islands is not reviewing candidate applications and approving people to sit for the exam.
NASBA keeps a database of the requirements for each state board of accountancy.
NASBA admits to membership those who have passed the exam and been licensed in that jurisdiction. NASBA works to increase the effectiveness of the state boards.
NASBA aims to create effective programs and encourage dialogue between NASBA and other organizations which impact how public accountants are regulated.
NASBA maintains the database of candidates for the CPA Exam, tracking each person's progress.
After the American Institute of Certified Public Accountants (AICPA) scores the CPA Exam which is given at the Prometric test centers, NASBA sends the scores to each of the jurisdictions. Each jurisdiction then sends the score to the candidate.
NASBA Scores and NASBA States
NASBA scores: NASBA is the National Association of State Boards of Accountancy. The American Institute of Certified Public Accountants (AICPA) works together with Prometric and NASBA to write, present, and score of the Uniform CPA Exam for Certified Public Accountants (CPAs).
After a candidate for the CPA Exam sits for the test at a Prometric testing center, AICPA scores the exams. A few days later, the scores are sent to NASBA. NASBA then releases the scores to the states which, in turn, release the scores to the people who sat for the exam.
Here is a typical flow chart of activity for tests taken on or before Friday, February 5, 2010:
AICPA Score Release: *BEC - Friday, February 12, 2010 *AUD - Tuesday, February 16 *REG - Wednesday, February 17 *FAR - Thursday, February 18 NASBA Release (posted between 9pm and midnight Eastern): *BEC - Monday, February 15 *AUD - Wednesday, February 17 *REG - Thursday, February 18 *FAR - Friday, February 19
Once the scores arrive at NASBA, NASBA releases the scores to the states.
California and Illinois will post scores on their own website. California traditionally has all scores up within 24 hours of the NASBA release, making them the fastest in the nation. Some states allow NASBA to distribute the scores directly to the candidate; these states are called "NASBA States."
The only way to tell is for the candidate to log onto NASBA and enter their personal data. If the person tested in a NASBA state, the score will appear. If no score appears, the person should check with their state to get their scores. In this case, it is likely that the person tested in an independent state, such as California or Illinois.
There are three organizations which work together to coordinate the Uniform CPA Exam (CPA Exam) process for Certified Public Accountants (CPAs). These organizations are:
*American Institute of Certified Public Accountants (AICPA) which writes and scores the exam, *Prometric which offers the CPA Exam at over 300 of its test centers, and *NASBA.
NASBA is in charge of two major databases:
*the National Candidate Database of those people who wish to sit for the CPA Exam and
*the database of requirements to sit for the Uniform CPA Exam in all 55 jurisdictions (the 50 US states, Washington, D.C., and U.S. territories of Guam, Puerto Rico, U.S. Virgin Islands, and the Commonwealth of the Northern Marianas Islands).
As part of its work during the CPA Exam process, NASBA enters the process at several points.
1.A candidate applies to a state board to get approval to sit for the exam.
2.Once the candidate is approved, the candidate is given a Notice to Schedule (NTS) from NASBA.
3.The candidate contacts Prometric and with the NTS, schedules a time, date, and location to sit for that exam part.
4.AICPA grades the exam and releases the scores to NASBA.
5.NASBA releases scores on its own website and to each of the state boards.
6.Certain states post the scores on their own website.
NASBA handles the administrative details of the exam while AICPA actually writes the exam and Prometric gives the exams to CPA candidates at its testing facilities.
by: Eric Anderson.
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