American Samoa

American Samoa Territorial Board of Public Accountancy
asbar.org/section/title-31-professions/chapter-02-public-accountancy/

American Samoa's territorial code (Title 31, Reg. 31.0511) requires a baccalaureate degree including a minimum of 12 semester hours of upper-division or graduate-level accounting and auditing subjects, from an institution on a Board-recognized accreditation list — a notably low accounting-hour threshold compared to the 24-to-36-hour norm elsewhere. CARE could only retrieve a partial/truncated version of this regulation's text and could not confirm a total credit-hour (e.g. 120 or 150) figure.

American Samoa's territorial code (Title 31, Reg. 31.0522) requires 2 years of public accounting experience under a CPA or PA, or 5 years of accounting experience in industry, government, or college teaching, all full-time (at least 35 hours/week). CARE found this via the territory's published legal code rather than a live Board webpage, so treat it as a starting point, not a confirmed-current figure.

American Samoa's code (Reg. 31.0521, 'Open-book examination') requires candidates who pass all Exam sections to complete the AICPA CPE course 'Professional Ethics for CPAs' as an open-book exam for continuing-education credit — confirm this is still current, since the source describing it uses older exam terminology.

Not yet confirmed by CARE for this jurisdiction — check with the board.

American Samoa was approved as NASBA's 56th member board in 2016. CARE could not locate a dedicated, currently maintained Board website — the source used here is the territory's own published legal code (Title 31), hosted by the American Samoa Bar Association, and even that code excerpt was incomplete/truncated for the education regulation specifically. Contact NASBA directly for the Board's current contact information.

https://asbar.org/regulation/31-0511-education/ — accessed 2026-09-30