CPA Exam FAQ

How many sections does the Exam include?

The Exam includes four sections:

• Auditing and Attestation (AUD-Core)
• Financial Accounting and Reporting (FAR-Core)
• Regulation (REG-Core)
• Business Analysis and Reporting (BAR-Discipline)
• Information Systems and Controls (ISC-Discipline)
• Tax Compliance Planning (TCP-Discipline)

How many hours is the Exam?

Each section of the Exam is four hours in length with a total testing time of 16 hours.

Am I permitted to take a break during the Exam?

Yes. Candidates are automatically offered a standardized 15-minute break approximately midway through each section, which may be accepted or declined. This break does not count against testing time. In addition to the standardized break, optional breaks between testlets, which do count against candidates’ testing time, are offered after each testlet.

What are the CPA Exam Blueprints?

The CPA Exam Blueprints cover the content eligible for testing in each Exam section. The Blueprints are published one to two times per year. They detail the minimum level of knowledge and skills you must have to qualify for initial licensure. Within the Blueprints, you will find the following information for each Exam section:

• Content organized by Area, Group and Topic along with score weighting
• Sample task statements that represent what you may be asked to do when testing
• Skill levels at which tasks are tested
• Reference materials that support the sample task statements
• Number of item types you must complete (multiple-choice questions, task-based simulations and written communication tasks)
• Score weighting of each item type

What types of items appear on the Exam?

Candidates are assessed on a variety of content using multiple-choice questions (MCQs) and task-based simulations (TBSs) in all exam sections.

How are the items distributed on the Exam?

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

When can I take the Exam?

The exam is offered all year long with continuous testing. Appointment availability is set by each Prometric Exam Center independently.

What kind of information is provided in the Candidate Performance Report?

For more information about the Candidate Performance Report, visit the AICPA website.

How much does the Uniform CPA Examination cost?

The total cost includes application and administration fees, in addition to the examination fees. There are also additional administration fees for candidates who wish to test in Guam or at International Testing Centers. 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.

Why can we not apply for multiple sections of the CPA Exam on a single NTS?

With the transition to CPA Evolution, it was decided that it was best for the candidates to only allow them to sign up for individual exam sections. Most candidates who applied for more than one section never took the additional sections and lost those fees associated with the additional sections.

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? 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?

No, Candidate’s applying through CPA Examination Services would first submit an education evaluation application to determine the candidate’s eligibility. After a candidate has been deemed eligible, then they would submit an exam section application to obtain an NTS.

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.

I have an international evaluation report which states I am eligible for the CPA Exam, but I am still required to submit an education evaluation application, why is that?

The international evaluation report, no matter who it is from, does not determine your eligibility for the CPA Exam. This is only a conversion of your international education to a U.S. equivalency which can then be used to evaluate your international education to the requirements set forth by your state board. Each international evaluation report is completed based on a specific jurisdiction and the specific requirements of that jurisdiction so it cannot be used towards an application for a jurisdiction other than what is listed on the evaluation report. 

What is a “continuous testing?”

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

How often can I take the examination?

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

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

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

How long will my NTS be valid?

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

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

I lost my NTS. What do I do?

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

I am currently sitting for the CPA Exams a candidate of Georgia and I have passed two exam sections, but I am moving to Tennessee and want to be licensed in Tennessee. How do I get my passed exams transferred to Tennessee so I can finish the exams in Tennessee and apply for licensure there?

Is there a specific reason why you are transferring scores while in the process of taking the exams? If you pass two exam sections for Georgia, then want to apply to take the remaining two sections under Tennessee, you will need to submit a new education evaluation application, educational documentations (this includes international evaluation reports which must be tailored to the new jurisdiction before you can even be found eligible.) Then have your evaluation completed before you can apply for an NTS to take the remaining two sections. This takes time away from your conditional credit for the two sections you have passed. You should continue to take the exams as a Georgia candidate and once you have passed all your CPA Exams, then transfer those scores to Tennessee and apply for licensure at that time. You can use the “Candidate Score Transfer” through the NASBA Store to have your scores transfer from Georgia to Tennessee.

The “Candidate Score Transfer”  is only available for certain jurisdictions. If the jurisdiction you passed your exam sections through is NOT listed under the “From Jurisdiction”, then NASBA is not authorized to transfer your scores, and you must request those directly from your state board.

How are the items distributed on the exam?

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

Where can I find study materials to assist with taking the CPA Examination?

You can visit the CPA Candidate Forum, created as a space for CPA Exam Candidates to connect, share advice (tips and tricks), ask questions and have fun with fellow candidates. The intention of this group is to host conversations about all aspects of the CPA Exam and CPA license. Or, check out This Way to CPA as you’re exploring accounting as a career or already on your CPA journey. This Way to CPA provides the guidance, tools, and resources you need to succeed.

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. For more information, you can review the Examination Credit Rules by Jurisdiction.

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 61 days in advance. If you cancel or reschedule between five and 60 days before your appointment, you must pay a fee directly to Prometric. If you reschedule within two to five days of your appointment, you will be required to pay the full Prometric seat fee for the section you are rescheduling. See the Candidate Guide for additional information regarding these fees. You cannot make any changes to your appointment less than 24 hours in advance. You will have to contact the Board/agency to which you originally applied to register again.

May I take the examination outside of my jurisdiction?

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

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

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

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

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

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

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

There are no additional fees for testing at any other test 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 International Administration section of this website.

How do I arrange to sit for the examination?

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

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

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

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

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

I am taking the Exam internationally and I am unable to see same available appointments when trying to schedule my exam even though I can see open appointments when looking for availability. How can I find exam centers near me, and how come I can only schedule so far in advance?

• On Prometric’s website there are two options to see available appointments. Their “locate” tool and “schedule” tool. If you would like to see what appointments available and what sites are near you, you would use the “locate” tool. This will allow you to enter your address and the exam you are taking, and it will show the closest testing centers to you and the available appointments. Prometric’s site only shows appointments for up to 6 months in the future and only in two-week increments. So, 6 months from the current month is the latest you would be able to see availability and book appointments when using the “schedule” tool, but you will need to change the “two-week block” to coincide when you are looking to schedule.
• Once you are ready to schedule your exam you would use the “schedule” tool. This is where you will book your appointment. Some international candidates experience an issue where they can see appointments in an international location, but when trying to schedule their exam, they do not see the same availability. This is because your NTS is not “set” to allow you schedule your exam internationally. You must pay the international administration fee located under your “VIEW NTS” button, before you can schedule an appointment at an international location. This international administration fee must be paid every time you take an exam at an international location. More information can be found here: https://nasba.org/exams/internationalexam/.

When should I expect to receive my scores?

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

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

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

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

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

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

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

Where can I find the pass rate for the examination?

This information is available on the AICPA’s website.

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

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

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 Guide or Guam Administration section of any jurisdiction’s page for additional information.

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

Will Prometric open any testing centers in my area? I must drive three hours to the closest testing center.

• Testing center locations are determined by the existence of established Prometric testing centers and the volume of candidates which could be impacted by opening a center in this new location. Regarding opening new international locations, it would also depend on:
  • Volume demand as demonstrated by candidates from those countries taking the exam in the United States,
  • Ability to deliver exam without overly burdensome legal obstacles,
  • Security threat to exam (both physical security at test center and intellectual property security of exam content) assessed at levels equivalent to those presented domestically, and
  • Existence of established Prometric test centers
• If you would like to request a testing center to be opened in a specific location, you may email [email protected] and your information will be forward to the appropriate party for review. You will not receive any email response back with an approved/denied decision of your request. These will just be taken into consideration.

I had an issue at the testing site while taking my exam. During the Exam, the computer shut down. They were able to restart the Exam, and it picked up where I left off, but I am unsure if I lost any time or if it saved my information.

Your current process while taking the exam is actively saving as you are moving through the exam. If the computer shuts down, it will pick back up where you left off, and everything “submitted” prior to the shutdown is saved. Your timer will also start back where it left off. This also goes for the exam shutting down due to your exam time running out. All questions answered at the time of the exam stopping are captured and will be submitted with your exam file. If you have any concerns about the experience you had during your exam appointment at Prometric, you can email [email protected], no later than five (5) days from the date of your examination, with your exam appointment information and what issues you experienced.