Partners in the Exam: Who Does What?

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Author: Dina Barabash, Content Development & Web Specialist
Posted: Aug. 18, 2023

In its nearly 100-year history, the Uniform CPA Examination has undergone many changes. Despite popular belief, NASBA does not develop the content of the Exam, nor is it responsible for scoring. The Exam is developed by the American Institute of Certified Public Accountants (AICPA) with significant input and assistance from NASBA and State Boards of Accountancy. It is a partnership between the organizations that create, administer, grade and improve the Exam.

Let’s begin with the boards. Each of the 55 U.S. jurisdictions has a Board of Accountancy that is a part of the administrative branch of the state government. The boards have enacted accountancy laws governing the licensing of accountants in each state or jurisdiction and issue licenses to practice, promulgate rules of professional conduct, investigate complaints and take disciplinary action. For more information about your board of interest, visit https://nasba.org/stateboards/.

NASBA serves as a forum for its 55-member Boards of Accountancy. Regarding the Exam, NASBA operates the National Candidate Database (NCD) and CPA Examination Services (CPAES), assisting more than 30 Boards of Accountancy with application processing, credential evaluation, Exam administration and score reporting. Though NASBA assists state boards with the Exam process, neither NASBA nor CPAES regulates or issues licenses to practice public accountancy. That is the sole responsibility of the Boards of Accountancy.

Next, we must mention the AICPA. The AICPA is a national, professional association of CPAs that is involved in the Exam through its Board of Examiners –  an executive committee that is charged with the overall responsibility of preparing and scoring the Exam.

Prometric is also a key player in the Exam process. As a global leader in computer-based testing, Prometric is responsible for the delivery of the computerized Exam at its established test centers. If you would like to know what to expect on Exam day or have questions regarding accommodations, you can visit Prometric’s website here.

Today, the Uniform CPA Exam is a state-of-the-art licensure examination – technologically advanced and psychometrically sound. As you prepare for and take the Exam, remember that NASBA, the State Boards of Accountancy, Prometric and the AICPA are rooting for your success!