Certified Public Accountant USA

Overview

Applying for the CPA (USA) examination:

1. How much does the Uniform CPA Examination cost?
   1. The total cost includes application and administration fees, in addition to the examination fees. There are also additional administration fees for candidates who wish to test in Guam or at International Testing Centres. The cost varies for each jurisdiction. Refer to your jurisdiction’s application materials for additional information.
   2. Alternatively, you may reach out to us to gather more information on the cost to enrol, evaluate and exam application fees.
2. Is there a deadline for applying to take the examination?
   1. There is no deadline for submitting your application. Some test centres fill quickly, especially at the end of a testing window. Allow plenty of time for your application/registration to be processed. You cannot schedule your examination until you receive your Notice To Schedule (NTS). You must schedule your appointment at least five days in advance, but it is recommended to schedule your examination 45 days in advance.
3. Do I have to apply as a candidate of the jurisdiction in which I live?
   1. No. You can apply to any jurisdiction provided you meet the eligibility requirements. Some jurisdictions have a residency requirement. Refer to the jurisdiction’s application materials for additional information.
   2. To know more on eligibility requirements you may reach out to our course co-ordinator.
4. To which jurisdiction should I apply?
   1. There are many factors that affect this decision, and the answers to these questions vary by jurisdiction. In which jurisdiction(s) do you want to be licensed? In which jurisdiction(s) do you want to practice? To make an informed decision, please review the license requirements for the jurisdiction(s) in which you want to practice.
   2. Alternatively, you may reach out to our course co-ordinator for guidance.
5. Can I get my education evaluated before I submit my application?
   1. No, Candidate’s applying through CPA Examination Services would first submit an education evaluation application to determine the candidate’s eligibility. After a candidate has been deemed eligible, then they would submit an exam section application to obtain an NTS.
   2. Alternatively, you may reach out to our course co-ordinator for guidance.
6. What is AICPA & NASBA?
   1. The American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) collaborate on the Uniform CPA Exam, with the AICPA focusing on developing, writing, and scoring the exam, while NASBA handles administration, candidate management, and coordination with state boards. The AICPA serves professional members, and NASBA acts on behalf of 55 state licensing boards. 

Eligibility Check

What are the eligibility requirements for the examination?

The eligibility requirements vary by jurisdiction. Each jurisdiction has specific requirements regarding education, experience, and residency. Refer to your jurisdiction’s application materials for additional information.

Alternatively, you may reach out to our course co-ordinator to help with eligibility check.

Did eligibility requirements change when the examination content changed in 2011?

Changes in examination content by the AICPA have no effect on eligibility requirements, which are jurisdiction-specific, and determined by the Board of Accountancy in each jurisdiction.

I fall short on eligibility check to sit for CPA (USA) examination, but I still would like to pursue this certification. What do I do?

Even if you are short on eligibility requirement credits, our course co-ordinator may guide you to still pursue the CPA (USA) examination as we have tie ups with universities that offer short, online programs that help gather the credit shortfall.

Please reach out to our course co-ordinator to seek help.

Examination Administration

What is a “continuous testing?”

Candidates may now take the computer-based Uniform CPA Examination year-round. Site availability may vary due to individual test centre hours of operation.

How often can I take the examination?

Continuous testing will allow candidates to re-take a failed exam section shortly after receiving their score. The only limitations on how many times you can take a section is the time it takes to receive a score, reregister, obtain the new NTS, and find an available testing date.

What is a “Notice to Schedule,” and when will I receive mine?

The Notice to Schedule (NTS) is your notification that you may begin scheduling your examination with Prometric. You must present your NTS at the testing centre before beginning your examination. For full details on the NTS, please refer to the Candidate Guide.

How long will my NTS be valid?

Your NTS will be valid for a specific amount of time. This time varies by jurisdiction. Refer to the Candidate Guide or your jurisdiction’s application materials for additional information. You must sit for the examination before your NTS expires. If you do not sit for the examination within the established time frame, your NTS will be invalid, and you will need to submit a new application and/or registration to receive a new NTS. The NTS expiration date is included on the NTS.

Your NTS is valid for one testing event or until the expiration date, whichever is first exhausted for each examination section. This includes non-testing months.

I lost my NTS. What do I do?

If you received your NTS via email and still have your original message, you can print another copy. If you received your NTS via U.S. mail, contact NASBA to request a reprint. You will not be permitted to enter the test centre without a valid NTS. Remember, NASBA personnel may not be available evenings, weekends, or holidays.

Examination content

How may sections are there in the CPA (USA) certification exam?

The CPA USA exam consists of four sections under a “Core + Discipline” model, with each section taking four hours to complete. Candidates must pass three core sections—AUD, FAR, and REG—and choose one specialized discipline section from BAR, ISC, or TCP. 

Core Sections (Required):

• Auditing and Attestation (AUD): Tests audit planning, internal controls, risk assessment, and reporting standards.
• Financial Accounting and Reporting (FAR): Focuses on US GAAP, financial statement preparation, and governmental/not-for-profit accounting.
• Taxation and Regulation (REG): Covers US federal taxation, business law, ethics, and legal procedures. 

Discipline Sections (Choose One):

• Business Analysis and Reporting (BAR): Emphasizes financial statement analysis, management accounting, and data analytics.
• Information Systems and Controls (ISC): Focuses on IT governance, data security, and system controls.
• Tax Compliance and Planning (TCP): Covers advanced tax compliance and planning for individuals and entities. 

How are the items distributed on the exam?

Content organized by Area, Group, and Topic, along with score weighing can all be found on the AICPA’s website: https://www.aicpa-cima.com/resources/article/learn-what-is-tested-on-the-cpa-exam.

Examination Credit

How long do I have to pass all four sections of the examination?

This varies for each jurisdiction. Your State Accountancy Board determines if credit is granted, and the length of time credit is valid. Most jurisdictions allow a maximum of 18 months to pass all remaining sections in order to retain credit on the passed section(s).

I have passed all four sections. Do my credits expire?

Some states require candidates to complete the licensure eligibility requirements and application within a specific timeframe. This timeframe varies by state. For additional information, please consult the Accountancy Licensing Library.

My conditional credit expires soon. What is the last day I can sit without losing credit?

You have until the end of testing on the day your credit expires. Remember, when scheduling your examination, some testing centres are not open on weekends or holidays. For some jurisdictions, the expiration date for conditional credit may fall in a non-testing month.

After the exam

Scheduling the examination

What if a conflict arises after I have scheduled an appointment to take the examination?

You may cancel or reschedule your appointment by contacting Prometric. There is no fee for cancelling or rescheduling an appointment at least 61 days in advance. If you cancel or reschedule between five and 60 days before your appointment, you must pay a fee directly to Prometric.

 If you reschedule within two to five days of your appointment, you will be required to pay the full Prometric seat fee for the section you are rescheduling. See the Candidate Guide for additional information regarding these fees. You cannot make any changes to your appointment less than 24 hours in advance. You will have to contact the Board/agency to which you originally applied to register again.

May I take the examination outside of my jurisdiction?

Yes. You may schedule your examination at any Prometric site in any of the 54 jurisdictions. You do not have to sit in the same state where you applied.

In March 2011, in conjunction with the AICPA and Prometric, NASBA announced the opportunity for international administration of the Uniform CPA Examination. Please see the International Administration section of this website for more information.

Are there any restrictions on taking the examination outside of my jurisdiction?

There are no restrictions on taking the examination outside of your jurisdiction. However, a person may not be a candidate for more than one jurisdiction at the same time, and will not be able to bypass a jurisdiction’s educational or licensing requirements by taking the examination outside of the jurisdiction in which he or she is seeking to become licensed.

Please see the International Administration section of this website for more information on taking the CPA examination in international locations.

What is the cost of taking the examination outside my jurisdiction?

There is an additional surcharge for candidates testing at the Guam Test Centre. Refer to the Candidate Guide or Guam Administration section of any jurisdiction’s page for additional information.

There are no additional fees for testing at any other test centre outside your jurisdiction within the U.S. and its territories. For information about additional fees for testing in an international location, please refer to the International Administration section of this website.

How do I arrange to sit for the examination?

After you receive your NTS, you need to contact Prometric through their website and arrange for a seat at the examination site of your choice. You should schedule as far in advance as possible, and must schedule at least five days in advance. To increase the likelihood that you will receive your first choice for site location and time, you should schedule your examination 45 days in advance. Your NTS is valid for a specific amount of time, which varies by state. If you do not sit by the expiration date on the NTS, that NTS becomes invalid and cannot be used. Each NTS covers more than one testing window and includes dates that are not open for testing. Plan your examination schedule carefully. We strongly recommend that you read the Candidate Guide.

What if I have an emergency and cannot attend my examination appointment?

If the emergency occurs more than 24 hours prior to your examination appointment, contact Prometric to cancel or reschedule your appointment. If you have a hardship or medical situation that prevents you from sitting, please contact NASBA immediately and request an extension. Extensions are determined on a case-by-case basis and require documentation.

I received my Notice To Schedule, but my information is incorrect or has changed. What do I do?

Contact the office/agency to which you submitted your application. You must have a corrected NTS to be admitted to the examination. No changes can be made to your NTS less than five days prior to your appointment.

Test centres

Where is the examination administered?

The examination is administered at Prometric test centres in 54 U.S. jurisdictions, which include the 50 states, the District of Columbia, Puerto Rico, Guam and the U.S. Virgin Islands. There is a surcharge for testing in Guam. Refer to the Candidate Guide or Guam Administration section of any jurisdiction’s page for additional information.

In March 2011, in conjunction with the AICPA and Prometric, NASBA announced the opportunity for international administration of the Uniform CPA Examination. Please see the International Administration section of this website for more information.

Qualified Uniform CPA Examination candidates in participating jurisdictions will have the option of testing at any international location where the CPA Exam is currently offered. Below is a list of all international locations offering the CPA Exam:

https://nasba.org/internationalexam/

Score release

When should I expect to receive my scores?

After the AICPA releases scores to NASBA, they are forwarded to Boards of Accountancy for approval and released to candidates. Boards of Accountancy determine the actual score release schedule. Candidates should note, however, that all scores may not be released at the same time. Additionally, candidates who test on the same day may receive scores at different times due to differences in necessary quality control procedures.

Scores for the Uniform CPA Examination will be released by NASBA to state Boards of Accountancy based upon the target score release date timeline listed on the AICPA’s website.

Please be advised that some state Boards of Accountancy require at least one day beyond the dates listed in the table to process and release exam scores.

I took my exam on the last possible day so my score would be released on my preferred “target release date,” but I did not receive my score, why not?

Taking your exam on the last possible day does not guarantee that you will still receive your score by the target release date. For your score to be included with the target release date, the AICPA will need to receive your result file from your Prometric testing center before the end of the cut-off date listed. There are many factors which can cause a delay in the AICPA receiving this result file. Prometric, the AICPA, or NASBA cannot guarantee that your result file will be sent to the AICPA on the same day as your exam. We do not recommend waiting until the last possible day to take an exam if you are looking for your score to be released at a specific target date.

Where can I find more information on the Diagnostic Report I received with my score notice?

Refer to the FAQs available on the AICPA’s website.

Where can I find the pass rate for the examination?

This information is available on the AICPA’s website.

I believe an error was made in scoring my examination. What are my options?

There is a Score Review and Score Appeal process available in many jurisdictions. For additional information on Score Reviews and Score Appeals, refer to the Score Information section of your jurisdiction on this website. You can also refer to the FAQs available on the AICPA’s website.