Our History


History of the NSA

The National Society of Public Accountants (NSPA) was incorporated as a nonprofit corporation in 1945 in response to the need for a national organization to work for the welfare of public accountants, collectively and individually. The founders wanted NSPA to secure public and legal recognition for the rights of accountants in public practice, promote professionalism, and obtain for its members the right to represent clients before the Treasury Department.

NSPA’s first nationwide initiative was working with the Treasury Department on the 1951 revision of Circular 230 to allow qualified individuals, other than attorneys or CPAs, to practice as Enrolled Agents before the IRS. It took nearly a decade of work assisting the Treasury Department before a Special Enrollment Exam was developed to replace the exam prepared by the AICPA.

NSPA solicited sample questions for the exam from its members – paying as much as $30 per question. NSPA also published a training course to help its members prepare for the exam. When Circular 230 was revised in 1959, NSPA members were prepared. Of the 1,264 individuals who passed the first Special Enrollment Exam, 46% were NSPA members.

Today, NSA continues to support the Enrolled Agent program by offering an Enrolled Agent Preparatory Course.

NSPA focused on regulatory issues from 1965 to 1974. Battles were fought as accountants sought to retain their right to call themselves "accountants."

In 1969, NSPA established a Scholarship Foundation to assist deserving students in fulfilling their dreams.

Continuing professional education was a major focus during the 1970's. In 1973, NSPA established ACAT (Accreditation Council for Accountancy and Taxation) as an independent credentialing body to provide a standard of competency in the area of public accounting. In 1976, NSPA launched the National Accounting Forum, a two-day program featuring 16 hours of CPE. Later, to help our members provide high quality professional services, and introduced the National Estate Tax conferences and the ACAT Review Course.

1976, NSPA and the Small Business Administration signed a Technical Assistance Agreement. This agreement, still in effect today, has helped small businesses enhance their credibility and financial strength. The Small Business Paperwork Reduction and Penalty Equalization Amendments Act, introduced in the U.S. House of Representatives in 1979, marked the first time that a bill NSPA drafted and sponsored was introduced in Congress.

In its first 50 years, the Society gained the recognition and respect of Congress, the Internal Revenue Service and other federal agencies, professional organizations and associations. To reflect the Association’s diverse membership, in 1995 the House of Delegates voted to change NSPA’s name to the National Society of Accountants (NSA).

In January 2003, the NSA Board passed a Resolution on Accountability requiring NSA to thoroughly re-evaluate its Code of Ethics and Rules of Professional Conduct and to recommend that its affiliated state organizations also examine these areas.

Today, NSA continues its work to preserve the practice rights of the independent practitioner, and the general public by requiring its members to adhere to a Code of Ethics. The Society provides quality continuing professional education (CPE) opportunities through a variety of seminars, convention education offerings, and review courses for the Enrolled Agent and ACAT exams. NSA works to assist the IRS in many areas by participating in advisory committees and other advocacy activities.