Applying for the Uniform CPA Examination
The first step when applying for the Uniform CPA Examination through CPA Examination Services is to familiarize yourself with this jurisdiction’s ‘Eligibility Requirements’ and ‘Materials to be Submitted.’ You must read the Candidate Guide before submitting any applications.
Once you are ready to begin the application process, sign up for an Okta account through https://dashboard.nasba.org. You will receive an email to verify your Okta account creation. You can log into your application dashboard and click the CPA Portal button. Next, there will be an option to select ‘New Candidate,’ where you can enter your new candidate information, or ‘Existing Candidate,’ where you can enter information to match the application information we already have on file. You will receive a second email verifying your enrollment into the CPA Portal. Once completed, you will have access to your CPA Portal, where you can submit online applications and payments, maintain your candidate information, and view and print your receipts, Notice to Schedules (NTS), and Score Notices. When applying for Exam sections, you may only do so for one Exam section per exam section application. You may submit more than one Exam section application but are only allowed one NTS per Exam section. You should only apply for the Exam section if you are ready to take it within the next six months.
New candidates who require an educational evaluation and plan on taking BEC before December 15, 2023, must submit their educational evaluation no later than October 1, 2023.
Once you have been found eligible for the CPA Exam, you must complete your Exam Section Application for BEC no later than November 12, 2023.
Re-exam candidates that have already been approved for a prior NTS (any section) must apply for a BEC NTS before November 12, 2023.
Eligibility for Examination
As a first-time applicant, you must:
If you completed your education on or after January 1, 2000, you must meet the following education requirement:
If you are in your final semester or quarter for completing your baccalaureate degree and 150 semester hours of general education, you can qualify for the examination provided you have completed 32 semester (48 quarter) hours in accounting with a minimum 3.0 GPA prior to submitting your application. You will not be eligible to be licensed until you have completed the full education requirement. If your education is in progress when you submit your examination application, you must submit an official transcript and this Certificate of Enrollment. Once your education has been completed, you will be required to submit an additional official transcript showing all courses and degree(s) as complete.
If you completed your education on or before December 31, 1999, you may qualify by one of the following:
All educational requirements must be met at the time of application. All educational transcript(s) and/or international evaluations are required to be submitted to CPA Examination Services directly from the academic institution(s).
If you are applying on the basis of experience, you must arrange to have official baccalaureate degree transcripts submitted directly to CPA Examination Services at the time of application. In addition, you must submit a written request with experience information directly to the PR State Board of Accountancy for review and approval. Submit requests to:
If you have completed all educational requirements at the time of application:
If you are applying based on experience, you must:
If you have international education credentials, you must:
Materials to be Submitted
Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.
Please be advised that we cannot confirm we have received your documents until after your application has been submitted and a file has been created for you. To ensure your application is evaluated in a timely manner, please submit all of the forms together. If you have any questions, contact the Puerto Rico Coordinator at email@example.com.
Applicants with Disabilities
In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the Testing Accommodations Request Form for more information.
Education Evaluation Application
Before you can apply for an exam section you must first be deemed eligible for the CPA Exam. Your Evaluation Application will determine if you meet the educational requirements needed to take the CPA Exam for your selected jurisdiction.
Education Evaluation Application Fee: $90.00
Exam Section Application
Once you have been found eligible for the CPA Exam you may then apply for a specific exam section. You can only apply for one exam section per application. You are advised to only apply for the exam section if you are ready to take it. Your Notice to Schedule will be valid for a limited amount of time, and you must take the exam section listed on the NTS within this time frame or you will lose those fees paid.
Exam Section Application Fee: $394.80
There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.
You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.
Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.
CONTACT US800-CPA-EXAM (800-272-3926)
International: (615) 880-4250
Puerto Rico Coordinator
CPA Examination Services
PO Box 198469
Nashville, Tennessee 37219-8469
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