In the United States, a CPA license is issued by the state board of accountancy in the jurisdiction where you apply. There are 55 of these boards — one for each of the 50 states plus Washington D.C., Guam, the U.S. Virgin Islands, the Commonwealth of the Northern Mariana Islands, and Puerto Rico — and each one holds the independent legal authority to grant, deny, or revoke the right to practice as a Certified Public Accountant.1NASBA National Association of State Boards of Accountancy. Boards of Accountancy No federal agency issues the credential, and no private professional organization does either. If you want to become a CPA, your application goes to a specific state board, and that board decides.
What a State Board of Accountancy Is
Each state board of accountancy is a government agency created by its state legislature. The board sets the specific requirements for licensure in that jurisdiction, which generally fall into three categories: education, examination, and experience. It also enforces professional conduct rules, investigates complaints, and has the power to suspend or revoke a license when a practitioner falls short of ethical or competency standards.
Because every board operates under its own state law, the rules differ. One state might demand two years of supervised work experience while another accepts one. Fee structures, application timelines, and even the types of work experience that qualify can vary significantly from one board to the next. There is no single national application, no shared licensing portal, and no central registry of licensed CPAs that issues the credential. You apply through the specific board for the jurisdiction where you want to be licensed.
Why NASBA Is Not the Issuer
The National Association of State Boards of Accountancy is often confused with the licensing authority, because candidates deal with it so often during the process. NASBA is a coordination body for the 55 boards, not a licensing agency. It operates CPA Examination Services, which handles exam application processing, credential evaluations, and score reporting for many jurisdictions.2NASBA National Association of State Boards of Accountancy. CPA Exam If your jurisdiction uses NASBA’s online system, called the CPA Portal, you submit your exam application there rather than directly to the state board.
NASBA also maintains the National Candidate Database, a central repository that tracks every CPA exam candidate from initial application through grading.3NASBA National Association of State Boards of Accountancy. National Candidate Database That system lets boards share candidate information across state lines, which matters if you move or pursue reciprocal licensing. None of this gives NASBA statutory power to approve or deny a license. The decision stays with the board.
Why the AICPA Is Not the Issuer
The American Institute of Certified Public Accountants develops the Uniform CPA Examination with input from NASBA and state boards.4NASBA National Association of State Boards of Accountancy. What is the Uniform CPA Examination? It writes the test questions, publishes the exam blueprints, and handles scoring.5AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates The AICPA is a private professional membership organization, not a government regulator. It has no authority over who receives a license. Membership is voluntary, and plenty of licensed CPAs never join.
What This Means for Where You Apply
Because the state board is the licensing authority, the first practical question is which jurisdiction to apply in. The usual answer is where you live or where you plan to work, but it is worth checking the requirements before you commit, because they vary.
All 55 jurisdictions have adopted the 150-semester-hour education rule, which generally means about a year of coursework beyond a four-year bachelor’s degree.6NASBA National Association of State Boards of Accountancy. How to Get Licensed Most boards do not dictate exactly how you fill those hours, though many require a set number of credits in accounting-specific and business-related subjects.
In May 2025, the AICPA and NASBA approved a new alternative pathway within the Uniform Accountancy Act. Candidates can now qualify with a bachelor’s degree, two years of professional experience, and a passing score on the CPA Exam, without reaching 150 credit hours. Not every jurisdiction has adopted this alternative yet, so confirm with your specific state board before relying on it.
Experience rules also vary. Most states require at least one year of qualifying work experience, but a handful require two years or impose other variations.6NASBA National Association of State Boards of Accountancy. How to Get Licensed Some boards accept only public accounting work; others recognize experience in government, industry, or academia. Some draw a line between general accounting and attest services such as auditing, requiring a minimum amount of the latter. Whichever board you apply to, your experience must be verified by a supervisor who held an active CPA license throughout the period being verified; if the supervisor’s license lapsed during that time, some boards will reject that experience entirely.
The exam itself is the one piece that does not change by jurisdiction. The Uniform CPA Exam is the same test everywhere, and your passing scores can be used by any state board as part of its licensing decision.
You May Not Need a Second License to Work Across State Lines
One important boundary. The state-by-state system does not mean you need a separate license for every state where you have clients. Under the “substantial equivalency” provision of the Uniform Accountancy Act, a CPA whose home-state license meets three criteria can practice across state lines without additional paperwork:7NASBA National Association of State Boards of Accountancy. Substantial Equivalency 150 semester hours of education with an accounting concentration, at least one year of qualifying experience, and a passing score on the Uniform CPA Exam.
This mobility privilege is widely adopted, though some jurisdictions have restrictions. In two-tier states, where a certificate and a license are separate credentials, only CPAs holding the full active license qualify; an initial certificate alone is not enough. If you relocate permanently, most boards offer a reciprocal licensing process where you apply in your new state and provide verification from your original board.
The Board Also Keeps and Can Take the License
Issuance is only the first exercise of the board’s authority. The same agency decides whether your license stays active. Every jurisdiction requires ongoing continuing professional education, with the standard across most boards being the equivalent of 40 hours per year and a portion of those hours — commonly two to four per cycle — devoted to professional ethics. Renewal fees range from roughly $50 per year in lower-cost jurisdictions to several hundred dollars biennially in others. Missing a renewal pushes your license into inactive or lapsed status, which strips your right to use the CPA title in professional contexts, sign audit reports, or sign tax returns.
State boards also investigate and discipline licensees. Common grounds include fraud or deceit in obtaining the license, gross negligence in professional work, dishonesty in financial dealings, failure to complete CPE requirements, and conviction of a felony. Penalties run from additional education requirements and fines up to full license revocation. Failing to report a felony conviction or cooperate with a board investigation is itself a separate disciplinary offense in most jurisdictions. All of this authority sits with the state board, the same body that issued the license in the first place.