FAQ

The Uniform CPA Examination is the examination that individuals must pass in order to qualify for licensure as Certified Public Accountants in any of the 55 U.S. jurisdictions (the 50 states, the District of Columbia, Puerto Rico, U.S. Virgin Islands, Guam, and the Commonwealth of Northern Mariana Islands).

The Uniform CPA Examination is one of the "Three Es" - Education, Examination, and Experience - that are required for licensure as a CPA. Consequently, passing the Examination is not, in itself, sufficient to meet requirements for licensure.

Licensure requirements vary by jurisdiction, and are described on the websites of all Boards of Accountancy. Links to Board of Accountancy websites are available at http://www.nasba.org/nasbaweb.nsf/exam

According to the CPA Examination Mission Statement, the purpose of the Examination is "To admit individuals into the accounting profession only after they have demonstrated the entry-level knowledge and skills necessary to protect the public interest in a rapidly changing business and financial environment."

The Uniform CPA Examination is provided on behalf of the Boards of Accountancy who have the ultimate licensing authority. The Examination is offered jointly by three organizations: NASBA (The National Association of State Boards of Accountancy), the AICPA (American Institute of Certified Public Accountants), and Prometric. The AICPA is responsible for developing and scoring the Examination, NASBA for the National Candidate Database, and Prometric for examination delivery at authorized test centers.

The Examination is offered at authorized test centers located throughout 54 U.S. jurisdictions. (The Examination is not yet offered in the 55th jurisdiction, the Commonwealth of Northern Mariana Islands)

The Examination will be offered in selected countries beginning in the third quarter of 2011.

No. The Examination is offered only in English.

The Examination is offered 5 (and sometimes 6) days per week during two months of every quarter. (These periods are known as "testing windows.") Testing is available in January & February; April & May; July & August; and October & November. Testing is NOT available in: March, June, September, and December.

The Uniform CPA Examination consists of four sections:

Auditing and Attestation (AUD). This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, ethics, and the skills needed to apply that knowledge.

Business Environment and Concepts (BEC). This section covers knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for and accounting implications of business transactions, and the skills needed to apply that knowledge.

Financial Accounting and Reporting (FAR). This section covers knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations, and governmental entities, and the skills needed to apply that knowledge.

Regulation (REG). This section covers knowledge of federal taxation, ethics in tax practice, professional and legal responsibilities, and business law, and the skills needed to apply that knowledge.

No. As a rule, Boards of Accountancy permit eligible candidates to take any sections of the Examination in any testing window and in any order they wish. However, candidates may not take any single section twice in the same testing window. Candidates should check their board's requirements for the exact rules that will apply to them.

These requirements are determined by Boards of Accountancy. Once candidates pass one Examination section, most boards allow 18 months for passing the remaining three sections. Candidates should refer to the requirements of their boards for the rules that will apply to them.

The Uniform CPA Examination Content Specifications Outline provides information about Examination topics. To access the Content Specifications Outline, Click here.

The Examination is composed of testlets - groups of 24 or 30 multiple-choice questions, or condensed case studies known as task-based simulations (TBS). Auditing and Attestation (AUD) and Financial Accounting and Reporting (FAR) consist of three multiple-choice testlets and a single simulation testlet with seven task-based simulations. Regulation (REG) consists of three multiple-choice testlets and a single simulation testlet with six task-based simulations. Business Environment and Concepts (BEC) consists of three multiple-choice testlets and one simulation testlet with three written communication tasks.

The sample tests and tutorial available on line provide an introduction to the format, content and functionality of the Examination. Candidates are responsible for reviewing the Uniform CPA Examination tutorial and sample tests. Thorough familiarity with the examination’s functionality, format, and directions is required before candidates report to test centers. Failure to follow the directions provided in the tutorial and sample tests, including the directions on how to respond, may adversely affect candidate scores. To access the tutorial and sample tests, Click here.

Examination requirements vary from one jurisdiction to another. To obtain information about the requirements in effect in a particular jurisdiction, visit the Board of Accountancy website of the appropriate state or territory. Links to all Board of Accountancy websites are available at http://www.nasba.org/nasbaweb.nsf/exam

Fees also vary from one jurisdiction to another. For information about fees in a specific state or territory, visit the appropriate Board of Accountancy website. Links to all Board of Accountancy websites are available at http://www.nasba.org/nasbaweb.nsf/exam.

Special accommodations under the Americans With Disabilities Act (ADA) may be requested as part of the application process. Information about the ADA request procedures are included in the application materials of each Board of Accountancy. Links to all accountancy board websites are available at http://www.nasba.org/nasbaweb.nsf/exam

Candidates must first decide on the jurisdiction to which they will apply. If uncertain about the jurisdiction, candidates may find it helpful to review the requirements of several Boards of Accountancy (access to board websites is available at http://www.nasba.org/nasbaweb.nsf/exam. After selecting the jurisdiction, candidates should obtain application materials, and submit completed applications as directed.

No. Candidates may take the Examination (and qualify as CPAs) only if they meet the requirements of a Board of Accountancy in one of the 55 jurisdictions.

No. The basic application process is the same for all candidates. Like U.S. applicants, international applicants must select the jurisdiction in which they wish to qualify and file an application with the Board of Accountancy in that jurisdiction. Any special instructions for international applicants are specified in board requirements.

Yes. The Uniform CPA Examination Candidate Bulletin provides detailed information about filing applications, scheduling test sessions, and taking the Examination. To access the Bulletin, Click here.

Policy decisions for the Uniform CPA Examination are made by the AICPA Board of Examiners after consultation with appropriate subcommittees and examination stakeholders.

The Uniform CPA Examination consists of four sections:

Auditing and Attestation (AUD)
Business Environment and Concepts (BEC)
Financial Accounting and Reporting (FAR)
Regulation (REG)

The main content areas covered in each section are:

Auditing and Attestation (AUD)

  1. Planning the engagement
  2. Internal controls
  3. Obtain and document information
  4. Review engagement and evaluate information
  5. Prepare communications

Business Environment and Concepts (BEC)

  1. Business structure
  2. Economic concepts
  3. Financial management
  4. Information technology
  5. Planning and measurement

Financial Accounting and Reporting (FAR)

  1. Concepts and standards for financial statements
  2. Typical items in financial statements
  3. Specific types of transactions and events
  4. Accounting and reporting for governmental entities
  5. Accounting and reporting for nongovernmental and not-for-profit organizations

Regulation (REG)

  1. Ethics and professional responsibility
  2. Business law
  3. Federal tax procedures and accounting issues
  4. Federal taxation of property transactions
  5. Federal taxation - individuals
  6. Federal taxation - entities

A compete overview of the content areas covered on the CPA Exam is provided in the Content and Skill Specification Outlines (CSOs/SSOs).

Accounting and auditing pronouncements are eligible to be tested on the Uniform CPA Examination in the testing window beginning six months after a pronouncement's effective date, unless early application is permitted. When early application is permitted, the new pronouncement is eligible to be tested in the window beginning six months after the issuance date. In this case, both the old and new pronouncements may be tested until the old pronouncement is superseded.

Changes in the federal taxation area, the Internal Revenue Code and federal taxation regulations may be included in the testing window beginning six months after the change's effective date or enactment date, whichever is later.

For all other subjects covered in the Regulation (REG) and Business Environment and Concepts (BEC) sections, materials eligible to be tested include federal laws in the window beginning six months after their effective date, and uniform acts in the window beginning one year after their adoption by a simple majority of the jurisdictions.

The examination time allocated for each section is as follows:

Auditing and Attestation (AUD)4 hours
Financial Accounting and Reporting (FAR)4 hours
Regulation (REG)3 hours
Business Environment and Concepts (BEC) 3 hours
Total:14 hours


NOTE: At Prometric test centers, the time allowed for each session is 30 minutes longer than examination time so that candidates may complete the sign-in process and survey without using up any of the time allocated for the examination. (This does NOT mean that examination time is extended for those who finish the sign-in process quickly. Examination time never changes.)

The Examination is composed of testlets - groups of 24 or 30 multiple-choice questions, or task-based simulations (condensed case studies).

  • Auditing and Attestation (AUD) and Financial Accounting and Reporting (FAR) consist of three multiple choice testlets and one simulation testlet with seven task-based simulations.
  • Regulation (REG) consists of three multiple choice testlets and one simulation testlet with six task-based simulations.
  • Business Environment and Concepts (BEC) consists of three multiple-choice testlets and one simulation testlet with three written communication tasks.

No. While each examination covers materials from the Content Specifications Outline (CSO), the questions in each testlet are delivered randomly and do not follow the CSO order.

Task-based simulations are condensed case studies designed to test the knowledge and skills that are required of entry-level CPAs.

Accounting knowledge is tested through a variety of tasks, some of which require searching databases, completing written communication tasks, or working with spreadsheets and forms. The skills that simulations are intended to measure are: knowledge and understanding, application of the body of knowledge, and written communication.

For the research portions of simulations, candidates have access to some sections of the AICPA Professional Standards (in the Auditing and Attestation section), FASB Codification (in the Financial Accounting and Reporting section), and Tax Code (in the Regulation section).

Yes, the reference materials consisting of AICPA Professional Standards, FASB Codification, and the Tax Code are referred to collectively as "authoritative literature."

In written communication tasks, candidates are presented with a situation and instructed to write a letter or memorandum on a specific topic.

Written communication responses are scored on the basis of three criteria:

  1. organization (structure, ordering of ideas, linking of ideas one to another);
  2. development (presentation of supporting evidence); and
  3. expression (use of standard business English). Responses that do not address the assigned topic are not scored. Click here for more information about written communication responses.

In Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG), multiple-choice questions account for 60% and task-based simulations 40% of the score. In Business Environment and Concepts (BEC), multiple-choice questions account for 85% and written communications account for 15% of the score.

A multistage adaptive test delivery model is used for all multiple-choice testlets. This means that the first testlet presented to the candidate is at a level of moderate difficulty. Subsequent testlets - at the same or slightly more difficult level - are then chosen automatically based on the examinee's performance on the previous testlet.

The task-based simulations presented in FAR, AUD, and REG and the written communication tasks do not follow the adaptive model. They are not selected on the basis of prior performance.

Three multiple-choice question testlets are always presented first followed by the task-based simulations (AUD, FAR, REG) or the written communications tasks (BEC).

Within each testlet or task-based simulation, questions may be answered in any order. However, the sequence in which testlets are presented cannot be changed.

Candidates may review and revise their responses only as long as the testlet remains open. Once they complete the testlet and move on to the next, it is not possible to return.

Candidates take different, equivalent Examinations. The questions presented to candidates are drawn from a pool of test questions according to defined specifications. Although candidates take different tests, the specifications ensure that the results are comparable.

The test assembly method and expert reviews ensure that all tests meet content specifications. All test questions are classified according to their content and statistical properties before they are administered on an operational test. The moderate and more difficult testlets meet equivalent content specifications. Test administration software at the test center selects the difficulty level of multiple-choice testlets based on the candidate's performance.

Yes. Examination content will be kept current. Additional changes in test length, structure, and content may be made, subject to the same process as was used to propose and approve the current test format. Changes based on regular practice analyses are part of a critical ongoing program of continuous improvement.

Basic computer skills are needed to take the Examination. Candidates are expected to be familiar with the use of a mouse and keyboard and with basic spreadsheet and word processing functions. Candidates must also be able to use a four-function online calculator.

In order to respond to Examination questions, candidates may need to: (1) select a response from available options by clicking on a radio button; (2) perform standard financial calculations, utilizing a spreadsheet or four-function online calculator: (3) type a memorandum or letter in the written communication section of simulations; (3) perform an authoritative literature search in the research portion of simulations; (4) copy and paste text; (5) use scrollbars; (6) split the screen; (7) re-size or move windows or calculator.

No. The Examination uses word processing and spreadsheet applications that are similar but NOT identical to Word and Excel applications. Candidates are responsible for reviewing the Uniform CPA Examination tutorial and sample tests. Thorough familiarity with the Examination’s functionality, format, and directions is required before candidates report to test centers. Failure to follow the directions provided in the tutorial and sample test, including the directions on how to respond, might adversely affect candidate scores. Click here to access the tutorial and sample tests.

Yes. The Examination is available only in a computer-based format.

How much does the Uniform CPA Examination cost? The total cost includes application and administration fees, in addition to the examination fees. The cost varies for each jurisdiction. Refer to your jurisdiction’s application materials for additional information.

Is there a deadline for applying to take the examination? There is no deadline for submitting your application. Some test centers 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.

Do I have to apply as a candidate of the jurisdiction in which I live? 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.

To which jurisdiction should I apply? 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? In order to make an informed decision, please review the license requirements for the jurisdiction(s) in which you want to practice.

Can I get my education evaluated before I submit my application? Some states offer a pre-evaluation service. If you are applying to one of those states, you can submit a pre-evaluation application. After that application has been fully processed, if you are eligible, you can submit your first-time application and choose your sections. If your jurisdiction does not offer a pre-evaluation service, you will need to submit your initial application with your transcripts for an education evaluation.

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.

Did eligibility requirements change when the examination content changed in 2011? Changes in examination content by the AICPA have no affect on eligibility requirements, which are jurisdiction-specific, and determined by the Board of Accountancy in each jurisdiction.

What is a "testing window?" The Uniform CPA Examination is available during specific periods called testing windows. The first two months of each calendar quarter is an open testing window. Therefore, there are four testing windows each year. March, June, September and December are closed for testing. There is no minimum number of sections that must be completed in a testing window. You may take any section in any order, and you do not have to pass one section prior to applying for another.

How often can I take the examination? You may take each section up to one time per testing window. Candidates will not be permitted to take the same section more than once during any given testing window.

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 center before beginning your examination. For full details on the NTS, please refer to the Candidate Bulletin.

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 Bulletin 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 center without a valid NTS. Remember, NASBA personnel may not be available evenings, weekends or holidays. You can also reprint your NTS here.

I just received a new NTS. Why is the earliest date I can take the examination so far in the future? You are only allowed to sit for each section of the examination one time per testing window. If you have already taken the examination in the current testing window, your new NTS will be issued for the first day of the next testing window.

Why are the dates listed on my NTS different for different sections? You are only allowed to sit for each section of the examination one time per testing window. If you have already taken a section of the examination in the current testing window, your new NTS for that section will be issued for the first day of the next testing window. The earliest date you take the examination for the other sections will be listed as the issue date of your NTS and may include dates in the current testing window.

Where can I find information on the content of the examination? The AICPA has provided a tutorial and sample questions, which are available on their website. The Content Specification Outline is available on the AICPA website’s How to Prepare page.

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 centers are not open on weekends or holidays. For some jurisdictions, the expiration date for conditional credit may fall in a non-testing month.

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 canceling or rescheduling an appointment at least 30 days in advance. If you cancel or reschedule between five and 30 days before your appointment, you must pay a fee directly to Prometric. If you reschedule within five days of your appointment, you will be required to pay the full Prometric testing fee for the section you are rescheduling. See the Candidate Bulletin 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 Test Internationally 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 Test Internationally 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 Center. Refer to the Candidate Bulletin or Guam Surcharge section of any jurisdiction’s page for additional information.

There are no additional fees for testing at any other test center 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 Test Internationally 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 Bulletin and take the candidate tutorials on the AICPA’s website.

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.

When should I expect to receive my scores? Scores are released by the AICPA to NASBA twice each testing window. The first release is typically in the middle of the second month of the testing window. All scores are released by the AICPA by the first week of the next window.

This means candidates who test in the first month of a testing window may qualify for an earlier release of scores, depending on the examination content administered to them, the examination volume and the distribution of examinees within the testing window. Given these factors, it is impossible to tell in advance which candidates and how many will qualify for early score release.

After the AICPA releases scores to NASBA, they are forwarded to Boards of Accountancy for approval and release 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.

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.

Where is the examination administered? The examination is administered at Prometric test centers 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 Bulletin or Guam Surcharge 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 Test Internationally section of this website for more information.

How much does the Uniform CPA Examination cost? The total cost includes application and administration fees, in addition to the examination fees. The cost varies for each jurisdiction. Refer to your jurisdiction’s application materials for additional information.

Is there a deadline for applying to take the examination? There is no deadline for submitting your application. Some test centers 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.

Do I have to apply as a candidate of the jurisdiction in which I live? 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.

To which jurisdiction should I apply? 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? In order to make an informed decision, please review the license requirements for the jurisdiction(s) in which you want to practice.

Can I get my education evaluated before I submit my application? Some states offer a pre-evaluation service. If you are applying to one of those states, you can submit a pre-evaluation application. After that application has been fully processed, if you are eligible, you can submit your first-time application and choose your sections. If your jurisdiction does not offer a pre-evaluation service, you will need to submit your initial application with your transcripts for an education evaluation.

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.

Did eligibility requirements change when the examination content changed in 2011? Changes in examination content by the AICPA have no affect on eligibility requirements, which are jurisdiction-specific, and determined by the Board of Accountancy in each jurisdiction.

What is a "testing window?" The Uniform CPA Examination is available during specific periods called testing windows. The first two months of each calendar quarter is an open testing window. Therefore, there are four testing windows each year. March, June, September and December are closed for testing. There is no minimum number of sections that must be completed in a testing window. You may take any section in any order, and you do not have to pass one section prior to applying for another.

How often can I take the examination? You may take each section up to one time per testing window. Candidates will not be permitted to take the same section more than once during any given testing window.

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 center before beginning your examination. For full details on the NTS, please refer to the Candidate Bulletin.

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 Bulletin 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 center without a valid NTS. Remember, NASBA personnel may not be available evenings, weekends or holidays. You can also reprint your NTS here.

I just received a new NTS. Why is the earliest date I can take the examination so far in the future? You are only allowed to sit for each section of the examination one time per testing window. If you have already taken the examination in the current testing window, your new NTS will be issued for the first day of the next testing window.

Why are the dates listed on my NTS different for different sections? You are only allowed to sit for each section of the examination one time per testing window. If you have already taken a section of the examination in the current testing window, your new NTS for that section will be issued for the first day of the next testing window. The earliest date you take the examination for the other sections will be listed as the issue date of your NTS and may include dates in the current testing window.

Where can I find information on the content of the examination? The AICPA has provided a tutorial and sample questions, which are available on their website. The Content Specification Outline is available on the AICPA website's How to Prepare page.

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 centers are not open on weekends or holidays. For some jurisdictions, the expiration date for conditional credit may fall in a non-testing month.

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 canceling or rescheduling an appointment at least 30 days in advance. If you cancel or reschedule between five and 30 days before your appointment, you must pay a fee directly to Prometric. If you reschedule within five days of your appointment, you will be required to pay the full Prometric testing fee for the section you are rescheduling. See the Candidate Bulletin 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 Test Internationally 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 Test Internationally 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 Center. Refer to the Candidate Bulletin or Guam Surcharge section of any jurisdiction’s page for additional information.

There are no additional fees for testing at any other test center 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 Test Internationally 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 Bulletin and take the candidate tutorials on the AICPA’s website.

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.

When should I expect to receive my scores? Scores are released by the AICPA to NASBA twice each testing window. The first release is typically in the middle of the second month of the testing window. All scores are released by the AICPA by the first week of the next window.

This means candidates who test in the first month of a testing window may qualify for an earlier release of scores, depending on the examination content administered to them, the examination volume and the distribution of examinees within the testing window. Given these factors, it is impossible to tell in advance which candidates and how many will qualify for early score release.

After the AICPA releases scores to NASBA, they are forwarded to Boards of Accountancy for approval and release 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.

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.

Where is the examination administered? The examination is administered at Prometric test centers 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 Bulletin or Guam Surcharge 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 Test Internationally section of this website for more information.

How much does the Uniform CPA Examination cost? The total cost includes application and administration fees, in addition to the examination fees. The cost varies for each jurisdiction. Refer to your jurisdiction’s application materials for additional information.

Is there a deadline for applying to take the examination? There is no deadline for submitting your application. Some test centers 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.

Do I have to apply as a candidate of the jurisdiction in which I live? 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.

To which jurisdiction should I apply? 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? In order to make an informed decision, please review the license requirements for the jurisdiction(s) in which you want to practice.

Can I get my education evaluated before I submit my application? Some states offer a pre-evaluation service. If you are applying to one of those states, you can submit a pre-evaluation application. After that application has been fully processed, if you are eligible, you can submit your first-time application and choose your sections. If your jurisdiction does not offer a pre-evaluation service, you will need to submit your initial application with your transcripts for an education evaluation.

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.

Did eligibility requirements change when the examination content changed in 2011? Changes in examination content by the AICPA have no affect on eligibility requirements, which are jurisdiction-specific, and determined by the Board of Accountancy in each jurisdiction.

What is a "testing window?" The Uniform CPA Examination is available during specific periods called testing windows. The first two months of each calendar quarter is an open testing window. Therefore, there are four testing windows each year. March, June, September and December are closed for testing. There is no minimum number of sections that must be completed in a testing window. You may take any section in any order, and you do not have to pass one section prior to applying for another.

How often can I take the examination? You may take each section up to one time per testing window. Candidates will not be permitted to take the same section more than once during any given testing window.

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 center before beginning your examination. For full details on the NTS, please refer to the Candidate Bulletin.

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 Bulletin 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 center without a valid NTS. Remember, NASBA personnel may not be available evenings, weekends or holidays. You can also reprint your NTS here.

I just received a new NTS. Why is the earliest date I can take the examination so far in the future? You are only allowed to sit for each section of the examination one time per testing window. If you have already taken the examination in the current testing window, your new NTS will be issued for the first day of the next testing window.

Why are the dates listed on my NTS different for different sections? You are only allowed to sit for each section of the examination one time per testing window. If you have already taken a section of the examination in the current testing window, your new NTS for that section will be issued for the first day of the next testing window. The earliest date you take the examination for the other sections will be listed as the issue date of your NTS and may include dates in the current testing window.

Where can I find information on the content of the examination? The AICPA has provided a tutorial and sample questions, which are available on their website. The Content Specification Outline is available on the AICPA website's How to Prepare page.

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 centers are not open on weekends or holidays. For some jurisdictions, the expiration date for conditional credit may fall in a non-testing month.

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 canceling or rescheduling an appointment at least 30 days in advance. If you cancel or reschedule between five and 30 days before your appointment, you must pay a fee directly to Prometric. If you reschedule within five days of your appointment, you will be required to pay the full Prometric testing fee for the section you are rescheduling. See the Candidate Bulletin 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 Test Internationally 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 Test Internationally 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 Center. Refer to the Candidate Bulletin or Guam Surcharge section of any jurisdiction’s page for additional information.

There are no additional fees for testing at any other test center 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 Test Internationally 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 Bulletin and take the candidate tutorials on the AICPA’s website.

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.

When should I expect to receive my scores? Scores are released by the AICPA to NASBA twice each testing window. The first release is typically in the middle of the second month of the testing window. All scores are released by the AICPA by the first week of the next window.

This means candidates who test in the first month of a testing window may qualify for an earlier release of scores, depending on the examination content administered to them, the examination volume and the distribution of examinees within the testing window. Given these factors, it is impossible to tell in advance which candidates and how many will qualify for early score release.

After the AICPA releases scores to NASBA, they are forwarded to Boards of Accountancy for approval and release 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.

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.

Where is the examination administered? The examination is administered at Prometric test centers 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 Bulletin or Guam Surcharge 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 Test Internationally section of this website for more information.

The passing score is determined by the AICPA Board of Examiners (BOE). Like most other significant BOE decisions, the passing score decision is supported by a strong collaborative effort among the Examination partners. The standard-setting process followed for the computer-based test (CBT) was rigorous, and performed with input from the National Association of State Boards of Accountancy (NASBA), state boards of accountancy, and several consultant psychometricians.

In setting the passing score, the BOE considered many factors, including standard-setting study results, historical trends, any changes in CPA Examination content, and input from the academic community and the profession. The passing score is the basis of the pass or fail decision recommended to boards of accountancy on the advisory score report.

The passing score is 75 on a 0-99 scale. The scale of 0-99 does not represent "percent correct." A score of 75 indicates Examination performance reflecting a level of knowledge and skills that is sufficient for the protection of the public.

Scoring is fully automated for all Examination components except for the written communication tasks. Some written communication responses are scored by a network of readers (CPAs), while others are scored using an automated process. All scoring routines - whether automated or not - are verified at various stages of the scoring process.

The CPA Examination is NOT curved. Every candidate's score is entirely independent of other candidates' Examination results.

The CPA Examination is a criterion-referenced examination which means that it rests upon pre-determined standards. Every candidate's performance is measured against established standards to determine whether the candidate has demonstrated the level of knowledge and skills that is represented by the passing score. Every candidate is judged against the same standards, and every score is an independent result.

The AICPA uses Item Response Theory (IRT) for the objective portion of the Examination. IRT is a well-established psychometric approach to scoring used by licensing and certification examinations that administer many different test forms. IRT scoring ensures that scores and pass or fail decisions based on scores from different Examination forms are comparable. Based on the large amounts of data that are collected in pretesting, the difficulty level as well as other statistical characteristics of Examination questions are known and taken into account in scoring.

IRT scoring takes into account differences in the difficulty of test questions in addition to other statistical properties. IRT scoring uses statistical properties of items, and the pattern of correct and incorrect responses, to calculate scores representing candidates' knowledge and skill levels. These scores are comparable because they have been calculated taking difficulty levels, as well as other item statistics, into consideration.

In Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG), multiple-choice questions account for 60% and task-based simulations for 40% of the score. In Business Environment and Concepts (BEC), multiple-choice questions account for 85% and written communication tasks account for 15% of the score.

For AUD, FAR, and REG, separate scores are produced for multiple-choice questions and task-based simulations. The two scores are then weighted according to the percentage value of each component, and added together to arrive at a total score. For BEC separate scores are produced for multiple-choice questions and written communication tasks and then added together according to the percentage value of each component for the final score. For more details on scoring, please refer to the paper, How is the CPA Exam Scored?

No. Responses to pretest questions are never taken into account in calculating candidate scores. Pretest questions are included in every Examination (they may be multiple-choice questions, task-based simulations, or written communication tasks) only for the purpose of collecting data. The data are needed to assess the quality of the questions, and to collect scoring information for later use when the questions become operational items.

No. All candidate results are scored using the same process and method to ensure uniformity and the validity of the pass or fail decision. In the rare instances when serious technical problems occur during testing, candidates may be offered a free retest.

Both your score and Candidate Performance Report information assess your Examination performance; however, they present different views of your performance and are separately derived.

Your score – the official result – was obtained using Item Response Theory (IRT)* scoring and was calculated as a whole, taking into account all of your responses**.
Your Candidate Performance Report information was derived separately. Performance results by content area (the first table on your Candidate Performance Report) are calculated using responses to the multiple-choice questions only. Performance results by item type (the second table on your Candidate Performance Report) provide an overview of performance for the multiple choice questions, simulations (AUD, REG FAR) or written communication (BEC). Note that your Candidate Performance Report is provided for your information only, and has no official bearing on your score.

Since the purpose of the Candidate Performance Report is to help you identify the performance areas you should improve in order to pass, your performance is compared to those who have “just passed” – candidates with scores between 75 and 80. Further, the relative performance scale (stronger, comparable, weaker) on the Candidate Performance Report are derived from the range between one-half of one standard deviation above and below the average score of candidates who earned scores between 75 and 80. Performance within the range is considered "comparable," below the range "weaker," and above the range "stronger."

Your score is so close to passing that your performance profile is very similar to the performance of candidates that received a score of 75-80. The fact that you did not pass indicates that there was a weakness in your performance. One possibility is that, you performed poorly in the task-based simulation or written communication sections, which are not reflected in the content area table. Also, keep in mind that candidates who received a score of 75-80 may have done better in some categories which compensated for a weaknesses in others.

It is always best to study everything. If you only study the areas where you are weak, you might do better on those areas, but worse on others when you re-test.

In the testing world, the term “standard error of measurement” describes the imprecision inherent in all performance assessments. An individual's examination performance could differ from one day to the next, based on such factors as study strategy for a given topic. On the CPA Exam the reported score should be viewed as a general indication of performance, recognizing that results may vary if the same examination were given to the same individual several times.

What is score review?

Score review is a service to candidates offering additional assurance that operational quality controls in the scoring process were complete and the scores are accurate. Score review is NOT a re-grading of the examination, or an opportunity to find additional points, review content, or to have alternate responses considered. It is simply an independent verification of a candidate's Uniform CPA Examination score.

The verification for the multiple choice questions and the task-based simulations involves making certain that the approved answer key was used and that it was applied correctly; the verification for the written communication tasks involves making certain that each of the submitted responses was scored.

Why should I request a score review?

If you would like to request that your score be validated by the AICPA, you may request a score review. It might be helpful for you to know that all reported scores are subject to routine quality controls and are, in fact, scored twice before they are reported to state boards. As a result, the likelihood of a score change following score review is exceedingly small, or less than 1 percent of all requested score reviews since the inception of the computer based test.

How and when should I request a score review?

Contact your board of accountancy, or its designated agent, for instructions on requesting a score review, paying the required fee, and meeting the score review request deadline. If you apply after the deadline date, your request will not be processed. The option to apply for a score review is available only for a short period of time after your score has been reported to you.

Each score review cycle begins at the start of the following testing window. For example, the score review cycle for scores reported for the January/February testing window begins at the start of the April/May testing window. Each score review cycle is for scores reported for the most recent testing window only. For example, the April/May review cycle is for scores reported for the January/February testing window only.

How much is the score review fee?

Score review fees may vary from jurisdiction to jurisdiction. Contact your board of accountancy, or its designee, for the fee that applies to you.

How will the score review results be communicated?

After your request is submitted by NASBA to the AICPA, and the AICPA reviews your score, the AICPA will report the result through NASBA to your board of accountancy, or its designee. NASBA, the board, or its designee, will transmit the result to you.

What is an appeal?

In the jurisdictions that allow appeals, the appeal process provides Uniform CPA Examination candidates with the opportunity to appeal failing scores.

Where available, the appeal option enables candidates to view the multiple choice test questions or objective simulation problems that they answered incorrectly together with their responses, and to submit comments online. The appeal does not include the written communication.

The confidentiality of the examination requires that such viewing sessions take place only in authorized locations, under highly secure conditions, and in the presence of a representative of the candidate's board of accountancy or its designee.

Why should I consider requesting an appeal?

You should consider requesting an appeal only if you want to review your incorrect responses because you believe that there is a question or simulation problem that you would like to challenge.

When you review the questions or simulation problems that you have answered incorrectly, you may decide to challenge the validity of one or more items. If you decide to do so, you must be prepared to present a cogent, vigorous, and compelling defense of your incorrect responses.

Please note that you will not be able to submit new responses during an appeal. However, you will have the opportunity to challenge question(s) or simulation problem(s) and defend the response(s) you provided at the examination.

How do I request an appeal?

Contact your board of accountancy, or its designee, to determine whether the appeal option is available in your jurisdiction and, if it is, to obtain detailed instructions. In order to qualify for an appeal, you will be required to submit a formal request, obtain your board's approval, and pay the required fee. Note that the option to apply for an appeal is available only for a short period of time after your score has been reported to you. If you apply for an appeal after the deadline date, your request will not be processed.

What is the fee structure for an appeal?

You must pay the appeal fee when you submit the request to your board. Subsequently, you will be charged a separate fee for each item (question or simulation problem) that you decide to challenge. Contact your board, or its designee, for the exact amounts of these fees.

How will my appeal be processed and the result be communicated to me?

If your board of accountancy determines that you qualify for an appeal, the Board will submit your request to the AICPA through NASBA.

The board, or its designee, will schedule your viewing session for you. Your online comments during this session will be transmitted to the AICPA through NASBA.

After the session, the AICPA will review your responses on the section you are appealing, consider the online comments you submitted, verify your score, and forward the result to NASBA. ( Note: You will not receive detailed information about the question(s) you challenge because of the need to preserve the confidentiality of examination content.) NASBA will report the result to your Board, or its designee, and the result will be transmitted to you.

How much does the Uniform CPA Examination cost? The total cost includes application and administration fees, in addition to the examination fees. The cost varies for each jurisdiction. Refer to your jurisdiction’s application materials for additional information.

Is there a deadline for applying to take the examination? There is no deadline for submitting your application. Some test centers 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.

Do I have to apply as a candidate of the jurisdiction in which I live? 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.

To which jurisdiction should I apply? 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? In order to make an informed decision, please review the license requirements for the jurisdiction(s) in which you want to practice.

Can I get my education evaluated before I submit my application? Some states offer a pre-evaluation service. If you are applying to one of those states, you can submit a pre-evaluation application. After that application has been fully processed, if you are eligible, you can submit your first-time application and choose your sections. If your jurisdiction does not offer a pre-evaluation service, you will need to submit your initial application with your transcripts for an education evaluation.

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.

Did eligibility requirements change when the examination content changed in 2011? Changes in examination content by the AICPA have no affect on eligibility requirements, which are jurisdiction-specific, and determined by the Board of Accountancy in each jurisdiction.

What is a "testing window?"
The Uniform CPA Examination is available during specific periods called testing windows. The first two months of each calendar quarter is an open testing window. Therefore, there are four testing windows each year. March, June, September and December are closed for testing. There is no minimum number of sections that must be completed in a testing window. You may take any section in any order, and you do not have to pass one section prior to applying for another.

How often can I take the examination?
You may take each section up to one time per testing window. Candidates will not be permitted to take the same section more than once during any given testing window.

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 center before beginning your examination. For full details on the NTS, please refer to the Candidate Bulletin.

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 Bulletin 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 center without a valid NTS. Remember, NASBA personnel may not be available evenings, weekends or holidays. You can also reprint your NTS here.

I just received a new NTS. Why is the earliest date I can take the examination so far in the future?
You are only allowed to sit for each section of the examination one time per testing window. If you have already taken the examination in the current testing window, your new NTS will be issued for the first day of the next testing window.

Why are the dates listed on my NTS different for different sections?
You are only allowed to sit for each section of the examination one time per testing window. If you have already taken a section of the examination in the current testing window, your new NTS for that section will be issued for the first day of the next testing window. The earliest date you take the examination for the other sections will be listed as the issue date of your NTS and may include dates in the current testing window.

Where can I find information on the content of the examination?
The AICPA has provided a tutorial and sample questions, which are available on their website. The Content Specification Outline is available on the AICPA website's How to Prepare page.

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 centers are not open on weekends or holidays. For some jurisdictions, the expiration date for conditional credit may fall in a non-testing month.

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 canceling or rescheduling an appointment at least 30 days in advance. If you cancel or reschedule between five and 30 days before your appointment, you must pay a fee directly to Prometric. If you reschedule within five days of your appointment, you will be required to pay the full Prometric testing fee for the section you are rescheduling. See the Candidate Bulletin 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 Test Internationally 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 Test Internationally 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 Center. Refer to the Candidate Bulletin or Guam Surcharge section of any jurisdiction’s page for additional information.

There are no additional fees for testing at any other test center 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 Test Internationally 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 Bulletin and take the candidate tutorials on the AICPA’s website.

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.

When should I expect to receive my scores?
Scores are released by the AICPA to NASBA twice each testing window. The first release is typically in the middle of the second month of the testing window. All scores are released by the AICPA by the first week of the next window.

This means candidates who test in the first month of a testing window may qualify for an earlier release of scores, depending on the examination content administered to them, the examination volume and the distribution of examinees within the testing window. Given these factors, it is impossible to tell in advance which candidates and how many will qualify for early score release.

After the AICPA releases scores to NASBA, they are forwarded to Boards of Accountancy for approval and release 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.

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.

Where is the examination administered?
The examination is administered at Prometric test centers 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 Bulletin or Guam Surcharge 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 Test Internationally section of this website for more information.

How much does the Uniform CPA Examination cost?
The total cost includes application and administration fees, in addition to the examination fees. The cost varies for each jurisdiction. Refer to your jurisdiction’s application materials for additional information.

Is there a deadline for applying to take the examination?
There is no deadline for submitting your application. Some test centers 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.

Do I have to apply as a candidate of the jurisdiction in which I live?
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.

To which jurisdiction should I apply?
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? In order to make an informed decision, please review the license requirements for the jurisdiction(s) in which you want to practice.

Can I get my education evaluated before I submit my application?
Some states offer a pre-evaluation service. If you are applying to one of those states, you can submit a pre-evaluation application. After that application has been fully processed, if you are eligible, you can submit your first-time application and choose your sections. If your jurisdiction does not offer a pre-evaluation service, you will need to submit your initial application with your transcripts for an education evaluation.

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.

Did eligibility requirements change when the examination content changed in 2011?
Changes in examination content by the AICPA have no affect on eligibility requirements, which are jurisdiction-specific, and determined by the Board of Accountancy in each jurisdiction.

What is a "testing window?"
The Uniform CPA Examination is available during specific periods called testing windows. The first two months of each calendar quarter is an open testing window. Therefore, there are four testing windows each year. March, June, September and December are closed for testing. There is no minimum number of sections that must be completed in a testing window. You may take any section in any order, and you do not have to pass one section prior to applying for another.

How often can I take the examination?
You may take each section up to one time per testing window. Candidates will not be permitted to take the same section more than once during any given testing window.

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 center before beginning your examination. For full details on the NTS, please refer to the Candidate Bulletin.

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 Bulletin 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 center without a valid NTS. Remember, NASBA personnel may not be available evenings, weekends or holidays. You can also reprint your NTS here.

I just received a new NTS. Why is the earliest date I can take the examination so far in the future?
You are only allowed to sit for each section of the examination one time per testing window. If you have already taken the examination in the current testing window, your new NTS will be issued for the first day of the next testing window.

Why are the dates listed on my NTS different for different sections?
You are only allowed to sit for each section of the examination one time per testing window. If you have already taken a section of the examination in the current testing window, your new NTS for that section will be issued for the first day of the next testing window. The earliest date you take the examination for the other sections will be listed as the issue date of your NTS and may include dates in the current testing window.

Where can I find information on the content of the examination?
The AICPA has provided a tutorial and sample questions, which are available on their website. The Content Specification Outline is available on the AICPA website’s How to Prepare page.

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 centers are not open on weekends or holidays. For some jurisdictions, the expiration date for conditional credit may fall in a non-testing month.

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 canceling or rescheduling an appointment at least 30 days in advance. If you cancel or reschedule between five and 30 days before your appointment, you must pay a fee directly to Prometric. If you reschedule within five days of your appointment, you will be required to pay the full Prometric testing fee for the section you are rescheduling. See the Candidate Bulletin 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 Test Internationally 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 Test Internationally 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 Center. Refer to the Candidate Bulletin or Guam Surcharge section of any jurisdiction's page for additional information.

There are no additional fees for testing at any other test center 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 Test Internationally 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 Bulletin and take the candidate tutorials on the AICPA's website.

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.

When should I expect to receive my scores?
Scores are released by the AICPA to NASBA twice each testing window. The first release is typically in the middle of the second month of the testing window. All scores are released by the AICPA by the first week of the next window.

This means candidates who test in the first month of a testing window may qualify for an earlier release of scores, depending on the examination content administered to them, the examination volume and the distribution of examinees within the testing window. Given these factors, it is impossible to tell in advance which candidates and how many will qualify for early score release.

After the AICPA releases scores to NASBA, they are forwarded to Boards of Accountancy for approval and release 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.

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.

Where is the examination administered?


The examination is administered at Prometric test centers 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 Bulletin or Guam Surcharge 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 Test Internationally section of this website for more information.