Transfer of Grades Certificate. Applicants who have passed the Uniform CPA Examination in another jurisdiction, and are not licensed to practice public accounting in any jurisdiction, may apply for a Transfer of Grades Certificate in CNMI. Note: The Uniform CPA Examination is not administered in this jurisdiction. Therefore, initial certificate applicants may only apply for a transfer of grades certificate.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Reciprocal Certificate. An applicant having a valid unrevoked license to practice as a CPA from any jurisdiction and who is planning to relocate to CNMI or to practice public accounting in CNMI must apply for a reciprocal certificate.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice privileges are not currently available in CNMI. An individual who has an active CPA license in good standing issued by another state, who does not have a principal place of business in CNMI and is coming into the Commonwealth for an engagement must apply for a reciprocal certificate. Click Reciprocal Licensure above for information and procedures to obtain a CNMI reciprocal certificate.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit in order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm Permit. Any firm or office thereof established or maintained for the practice of public accounting in CNMI must obtain a permit from the CNMI Board.

Click Firm Permit in the menu bar at the top of this page for additional information.

License Relinquishment: No information is available about relinquishment of a license in the Commonwealth of the Northern Mariana Islands at this time. Please contact the state board.

Click Relinquish a License in the menu bar at the top of this page for additional information.