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Author: Jenna Elkins, Communications and Digital Media Specialist
Posted: Feb. 2, 2021

If you’re on the journey toward becoming a Certified Public Accountant (CPA), you know (or will find out soon) that this journey is not an easy one. One of the biggest hurdles is completing the CPA Exam. With four sections to pass, each one completely different from the other, many candidates find it overwhelming to know where to start studying or what to do next.

Recently, we asked NASBA social media followers to send us their top questions. We selected 21 questions (it’s 2021 after all) and took time to answer the below questions.

1.What are the changes in BEC and REG? The AICPA publishes the CPA Exam Blueprints as well as a summary of revisions. You can find this information at:  https://www.aicpa.org/becomeacpa/cpaexam/examinationcontent.html

2. If we take a CPA Exam section on the last day of the testing window, can we still get the scores on the score release date? 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.

3.When are you opening a center in Cayman Islands? We do not currently have plans to open testing in the Cayman Islands. The international locations and extended countries have been evaluated based on a set of criteria, including:

a. Volume demand as demonstrated by candidates from those countries taking the Exam in the United States
b. Ability to deliver the Exam without legal obstacles
c. Security threat to the Exam (both physical security at test center and intellectual property security of Exam content) assessed at levels equivalent to those presented domestically
d.Existence of established Prometric test centers

At this time, countries that have not met those criteria to the combined satisfaction of NASBA, the AICPA and Prometric are not under consideration as testing locations or extended countries. While we appreciate the desire for the Exam to be available in many locations to all candidates, we can best serve the Boards of Accountancy and the accounting profession by ensuring a safe, reliable and valid Exam.

4. Can we expect another NTS extension across the board due to the everchanging situation concerning COVID-19? We do not anticipate boards doing any further blanket extensions for Notices to Schedule (NTS). 


5. I recently passed all four Exams. What’s the next step toward licensure? Your jurisdiction will provide you with information on next steps to obtain your license. You may need to complete more education, meet the experience requirement, and take an ethics exam.

6. Why do score releases take so long if everything is computerized? With the exception of BECs written part and “close calls,” I don’t understand the need to wait sometimes more than a month. Scoring is fully automated for all Exam components except the written communication tasks. Most written communication responses are scored by a computer grading program, which is calibrated using human scorers. In some cases, responses are scored by a network of human graders (all CPAs). If your score is close to the passing score, your written communication tasks will be automatically re-graded by human graders. When there is more than one grader for a response, the average of the scores is used as the final grade. The AICPA uses Item Response Theory (IRT) for the objective portion of the Exam. IRT is a well-established psychometric approach to scoring used by licensing and certification examinations that administer many different test forms. All scoring routines, whether automated or not, are verified at various stages of the scoring process.

7. Will an NTS extension be granted due to the COVID-19? I have been grounded due to the flight restrictions, and I was not able to go to UK or Germany to take the final test (BEC). You may request an NTS extension from your board if there are circumstances beyond your control which prohibit you from testing. The board will require evidence of any hardship.

8. Why do we need to pass the CPA in 18 months?  The requirement to pass the Examination within 18 months is a board rule, regulation or statue. You may request an extension from your board if there are circumstances beyond your control, which prohibit you from testing. The board will require evidence of any hardship.

9. What will happen to candidates who have initial credit expirations in 2021? They will need to pass all remaining parts before their credit expires or lose the credit.

10. Are state boards going to consider further extensions to credits specifically for those who live in countries where the CPA cannot be taken as there are no test centers and borders are closed to travel? You may request an extension from your board if there are circumstances beyond your control which prohibit you from testing. The board will require evidence of any hardship.

11. Is it possible to issue an NTS for one part of the four? Yes, you may apply for as many parts as you would like when you apply. We encourage you to only apply for the parts you plan to take within the length of time on your NTS.

12. Can we expect to have a test Center in Canada? We opened testing in Canada and will continue to test there until June 30, 2021.

13. Will you offer an online examination for international candidates? There are no plans to offer the Examination online for international candidates.

14. Can I retake one of the sections with the same NTS? No, the NTS is valid for one Examination session.

15. Is there an option of changing the NTS from one section to another? No, our systems do not allow us to change sections.

16. Will the new quarantine restrictions on incoming United States arrivals prevent international CPA candidates from doing the Exams for at least two weeks after their arrival? No, candidates may schedule their Exam during that time.

17. Can NASBA help set up more limited test center options outside of the United States?  The same criteria is used for any test centers outside the United States.The international locations and extended countries have been evaluated based on a set of criteria, including:

a. Volume demand as demonstrated by candidates from those countries taking the Exam in the United States
b. Ability to deliver the Exam without legal obstacles
c. Security threat to the Exam (both physical security at test center and intellectual property security of Exam content) assessed at levels equivalent to those presented domestically
d. Existence of established Prometric test centers

At this time, countries that have not met those criteria to the combined satisfaction of NASBA, the AICPA and Prometric are not under consideration as testing locations or extended countries. While we appreciate the desire for the Exam to be available in many locations to all candidates, we can best serve the Boards of Accountancy and the accounting profession by ensuring a safe, reliable and valid Exam.

18. Will India become a permanent location to appear for the CPA Exam? There are no time restrictions to testing in India.  

19. If for some reason a candidate forgets to bring a printed NTS on the day of the Exam, is a PDF format acceptable to enter to take the Exam? Yes, you may show an electronic version of your NTS.

20. What if I have COVID during the 18-month period and couldn’t study, would you extend the time?  You may request an extension from your board if there are circumstances beyond your control which prohibit you from testing. The board will require evidence of any hardship.

21. Is it possible to extend the time to 2.5 years instead of 18 months? The 18-month period is set in board rules, regulations and statue. There are no plans to change this period. You may request an extension from your board if there are circumstances beyond your control which prohibit you from testing.  The board will require evidence of any hardship.

While each candidate will have their own journey toward becoming a CPA, one thing remains the same – the journey as a whole is a hard one, but one that is worth it.

Are you prepared to conquer the CPA Exam? In addition to your CPA Exam study materials, make sure you read the Candidate Guide, which is a comprehensive, digital book of all the important things related to the CPA Exam. It will make your journey a bit easier!

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