NASBA, AICPA, and Your State Board: Who Regulates CPE?
New (and even experienced) CPAs often mix up the organizations that shape their profession. When it comes to CPE, three names come up constantly — and they play different roles.
Your State Board of Accountancy
This is who actually licenses you and sets your CPE requirement. Boards are government bodies, one per jurisdiction, and their rules are the ones that legally bind you — total hours, reporting cycle, ethics, and accepted formats. When rules conflict, the board wins.
NASBA
The National Association of State Boards of Accountancy supports and coordinates the state boards. For CPE, NASBA (with the AICPA) co-develops the Statement on Standards for CPE Programs and runs the National Registry of CPE Sponsors — the list of providers that meet those standards. Many boards require or prefer registry sponsors.
The AICPA
The American Institute of CPAs is the national professional association. It sets professional standards (including the Code of Professional Conduct), co-authors the CPE standards, and has its own CPE requirement for members — but it does not license you.
The bottom line
Follow your state board’s rules first; use NASBA-registry sponsors to be safe; and remember the AICPA sets professional standards and membership requirements. When they differ, your board’s rule is the one that keeps your license.
