Taking the Exam Board of Public Accountancy Division of Occupational and Professional Licensing

cpa exam

There are multiple paths to achieving the CPA Exam sitting and certification requirements. The 150 credit-hours requirement does not require a second degree. Credit for courses completed at institutions located outside the U.S. must be transferred to an accredited bachelor’s degree-granting institution inside the U.S. You will then be prompted to “import” your previous application/testing history. (To do this, you will need to know the jurisdiction in which you sat for the Examination as a first-time candidate, and your NEW Jurisdiction ID Number. CPAPA is registered with the National Association of State Boards of Accountancy as a sponsor of continuing professional education on the National Registry of CPE Sponsors.

Important information on the examination sections’ content is available at In addition, candidates should review the Content and Skill Specification Outlines, and complete the exam tutorial and practice test formats at to taking the exam. Because the retail accounting is the same nationally, once a person becomes certified in any state, that person should not need to retake the CPA exam if moving to another state. As long as the individual meets the experience and continuing professional education requirements for certification in the new state, a reciprocal certificate can generally be obtained. However, the rules regarding reciprocal certificates are beyond the scope of this summary.

What are the pass rates for each section of the CPA Exam?

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  • When you receive the NTS, make sure that the name on the NTS is the name on the identification documents that you will use during check-in at the Prometric testing center.
  • A combination of undergraduate and graduate courses which would be equivalent to Subparagraph or .
  • If you handwrite your answers on the application, please print in ALL CAPS and use blue or black ink only.
  • The Examinations Section of the Board is responsible for processing Uniform CPA Exam applications and maintaining each candidate’s file until they successfully pass the Exam.
  • 24 semester college credits in accounting course that cover the areas of financial accounting, cost/managerial accounting, auditing, and taxation.
  • Expect to be tested on the rights, duties, and ethics of an entity’s board of directors, officers, and other employees.

In addition to meeting the above educational requirements, to be certified, one must pass the CPA exam and complete one year of qualifying work experience. See the “Qualifying Work Experience” section below for additional comments regarding the work-experience requirement. Each of the four sections will be 4 hours effective April 1, 2017 for a total of 16 hours. Candidates should review the Candidate Bulletin at additional details.


You can learn more about the standards we follow in producing accurate, unbiased content in oureditorial policy. This section addresses business structures, economic concepts, financial management, and information technology. You must show you understand corporate governance, financial risk management, financial management processes, strategic planning, and operations management.

Here you’ll find the requirements to sit for the CPA Exam, learn more about the four parts of the exam and discover how Becker can help you set a strategy for success. Advancing your career to become a CPA is hard work, but finding the right CPA Exam preparation doesn’t have to be. With our CPA Exam prep designed to fit your life and learning style, you’ll have everything you need to be Exam Day ReadySM. We’ve helped 1 million+ students prepare for the CPA Exam — now it’s your turn! You should be aware that introductory examination screens operate under time limits.

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If you are unable to keep your appointment, you must cancel or reschedule or you will be marked as a “no-show,” and you will forfeit all the Exam fees you paid. If you cancel an appointment, you must reschedule before the NTS expiration date or you will forfeit the Exam fees you paid. The AICPA requires Exam candidates to accept the Uniform https://www.good-name.org/how-accounting-services-can-help-real-estate-companies-optimize-their-finances/ination Conduct and Non-Disclosure Agreement as part of the Exam scheduling process through Prometric. This agreement outlines a code of conduct for maintaining the secrecy and confidentiality of the Exam content.

For the AUD, FAR, and REG sections, your total score is a weighted combination of scaled scores from multiple-choice questions and task-based simulations. Multiple-choice questions count for 50% of the total score and tasked-based simulations count for the other 50%. The 18-month clock starts on the date the first examination section passed was taken. If the remaining sections are not passed within the next 18 months, you lose the credit for the first section and the next section passed becomes the target date.

Preparing for the CPA exam

As of April 1, 2017, AICPA launched a new version of the Uniform CPA Exam. This updated version is the result of comprehensive research and places an increased emphasis on critical thinking, analytical ability, problem-solving and professional skepticism. The length of the exam increased from 14 to 16 hours with additional Task Based Simulations for each of the four sections. The Content Specification Outlines are replaced by Blueprints which will be released by AICPA each year.

What is the difference between a CPA and ACCA?

ACCA is an international degree and is valid across the globe. CPA, on the other hand, stands for Certified Management Accountants. CPA works for the Regulator of a business whereas ACCA is the Advance module of Finance. The work experience required for ACCA is 1-2 years whereas CPA requires 3 years.

Now let’s discuss what’s top of mind for all CPA Exam candidates–passing it. About half of the individuals who take the CPA Exam don’t pass on their first attempt. According to the AICPA, the national average pass rate is 45-55%. Your CPA review timeline depends on when you want to take the CPA Exam.