KimFacebookChat

On April 27 from 10 a.m. to 11 a.m. (CST) Kimberly, Program Manager, CPA Examination Services, NASBA, answered questions during a Facebook Chat about the CPAES Exam Requirements 101. Below, you will find questions from Facebook Chat participants and the answers Kimberly provided. For any additional questions, please email NASBA at cpaexam@nasba.org.


Hello. I’m planning to apply to either New Jersey or New York. I have two undergraduate degrees: 1. Bachelor of Commerce from India, for 3 years (2013-2016) – The university was accredited as “A” twice and is currently under the third round of accreditation. 2. BSc. Economics and Management, from University of London, for 3 years (2014-2017) – This is a distance education course from UK, which provides 360 UK credits/ 180 ECTS. I wanted to know if I will meet the 150 hour criteria. I would be very grateful if you could help me. Thank You very much!

Hello – The first step is to get your education evaluated to determine its equivalency in the US. Both of those states will accept an NIES evaluation. NIES also offers an evaluation for an undecided state. Here is the NIES page: https://nasba.org/…/nasbainternationalevaluationservices/. – Kimberly


I am studying to sit for the CPA in North Carolina. I have an accounting degree. To meet the 150 license requirement here do all my credits over the 120 to sit have to be business related. I briefly took some classes in industrial electronics and these could put me at 150. They show up as electives on my transcript. Thanks.

Typically, all college level general education courses will be accepted, but be sure to go to the state board’s site for specific requirements in that state. https://nccpaboard.gov/


I am in Massachusetts and have completed 3/4 of the exams (REG in May). I currently have less than the 150 education requirements. I heard from colleagues that the timeframe to obtain these credit is no longer 3 years, is this true?

Hello – You have 3 years from the date that you receive notice of passing the Exam in which to complete the 150 hour education requirement. – Kimberly


I was told that I should read test requirements before the test date but I can’t find it on your website. A fried said the time frame on test day changed from 5 minutes to 3 minutes. Can you direct where I can look this information so I can be prepared.

This information regarding the Exam is in the Candidate Bulletin: https://nasba.org/…/CandidateBulletin2017Final3102017.pdf


I want to use "CPA Review courses taken from regionally/nationally accredited institutions for which academic credit awarded" for 9 units of the core accounting subjects requirement. I am therefore doing my review courses through Devry University (Becker has partnered with them to provide review courses). This seemed to me to quality, but I just wanted to make sure, because I finished my first review course and received an "Satisfactory" (instead of an "Unsatisfactory". On my unofficial transcript, it says "Credit Hours Earned" 2.00, but "Quality Hours", and "GPA Hours" are both a 0. Should I be concerned I have not been awarded academic credit?

Provided your state accepts pass/fail credits, you’ve earned credit — you just have no GPA. – Kimberly

Thanks. Where would it say if my state accepts pass/fail credits? Is that the terminology they would use?

If you are a candidate in a CPAES state, find that information here: https://nasba.org/exams/cpaexam/ and select the state. If you are applying to one of the other states, you will need to contact your state board. – Kimberly


Hello. I was grandfathered in as I graduated from Sacred Heart University in May 2009 and applied before August 2009 to sit for the exam in New York State where I currently reside. I have still not passed all four parts but plan to do so this year. Will I need to take any other credits besides the 120 that I graduated with, being that I was approved to be a CPA Exam Candidate prior to the changes in 2009? I know there have been a bunch of changes to the exam and the requirements in the last 8 years, but I wanted to confirm that after I pass all four parts I will not have to take anymore credits to get my license. Thanks!

As long as you met the licensure education requirement that was in effect prior to August 2009 and applied for your license prior to August 2009, you’re grandfathered and do not need to meet the current education requirements. – Kimberly


How is the 75 pass mark is not the same as 75%?

The passing score is established by the psychometricians at the AICPA. For additional information about scoring, see their website: http://www.aicpa.org/…/PSYCHOMETRICS…/Pages/default.aspx. – Kimberly


Is foreign distance education awarded credit? Also, If I am doing two courses during the same period, will I get credit for both?

All international credit has to be evaluated to determine its US equivalency. You can take more than one course at the same time. – Kimberly


Can I be a CPA if I am accountant from other country? The test if only in English?

The Exam is only offered in English, but you can qualify to take the Exam if you meet the requirements. To find the US equivalency of your education, visit the NIES page: https://nasba.org/…/nasbainternationalevaluationservices/. – Kimberly


If I am planning to apply for the evaluation by the end of this year, can I send the original certificates and transcripts by mail myself?

The application instructions are available here: https://nasba.org/…/nasbainternationalevaluationservices/. If you have additional questions about an international evaluation, you need to contact: nies@nasba.org. – Kimberly


I attended two different colleges during my undergrad – I transferred credits to the new college – will those classes be counted in my 150 requirements? Also for transfers credits are there any grade minimums to be counted or is it pass/fail?

Hello – It depends on the state. Most states will accept transfer credit, but not all. You will need to submit both transcripts when you apply. – Kimberly


If I complete the CPA certification (all four tests, all the other pieces, etc) and am certified as a CPA in MN, is that automatically transferable to other states, as long as I keep up the continuing ed?

This varies by state. Contact the state board where you want to practice. With mobility, you may be able to practice in another state easily, but there may some additional requirements you need to meet. – Kimberly


Are there any plans to include Alaska in the NASBA Experience Valuation program? I’m an international student with a lot of accounting experience but none under a CPA, I’m afraid I’ll lose credits for the exam if I can’t fulfill the difficult experience requirements for Alaska licensure, thank you.

Please visit this page: https://nasba.org/products/experienceverification/. For additional information, email: ev@nasba.org. – Kimberly


Do we need to send originals of our education documents for the evaluation process or can we send a scanned version?

We need official documents — scanned copies are not official. If you are asking about an international evaluation from NIES, they have different requirements depending on the country. For additional information, email: nies@nasba.org. – Kimberly


New York- How long do we have to complete the 150 credit requirement and the 1-2 yrs of work experience from the day we pass all 4 parts of the exam? Thank you!

New York- How long do we have to complete the 150 credit requirement and the 1-2 yrs of work experience from the day we pass all 4 parts of the exam? Thank you!


Thanks for having the chat. I had a generic question: In general, do you accept distance education for credits or are physical classes necessary?

Most states accept distance education provided credit is awarded by an accredited institution. – Kimberly


I’m looking to become a CPA in California. I received my undergrad in mental health so I didn’t take much math or Any business course. I just started my Masters in accounting. I know the requirement is 150 units however do all 150 need to be in accounting? How can I know which classes count towards the 150 units?

Typically, all college level general education courses will be accepted, but be sure to go to the state board’s site for specific requirements in that state. Visit the CA site: http://www.dca.ca.gov/cba/index.shtml. – Kimberly


I have a Bachelors of Science Degree in Zoology & Master of Arts in Public Administration. When my transcripts were evaluated in US, my qualifications were considered equivalent to an US MS degree. In addition, I have 11 semester units in Business & 75 quarter units in Computer Science which also applies towards Business. But I have only 25 semester units in Accounting. I was qualified to take the CPA exam by the CA Board of Accountancy. With the additional 30 units in Accounting & Ethics, I will have to take some courses. Is it better that I choose board of another state so I don’t have to take more courses?

You will eventually need to meet the education requirements of the state in which you want to be licensed/practice in. So even if you find a state that will allow you to take the Exam with your current education, you may still need to take additional courses. – Kimberly

To be precise, the 11 semester units in Business, 75 units in Computer Science & 25 semester units in Accounting were done in US. I have more than enough Business courses but short of Accounting courses as per CA Board of Accountancy. So my question is whether I can switch to a board of another state so that I don’t need to take additional courses?

See our response to your initial question. – Kimberly

I was approved to take the CPA exam in 2012 before the changes to educational requirements were made. I have not passed any section yet but planning to do so by the end of this year. So if I had applied for my license before the changes were made, I would not have to meet the current educational requirements?

Once you pass the Exam, to be licensed, you will need to meet the education requirements of the state in which you want to be licensed. – Kimberly


My passed exam expire in July but score won’t release until August. Prior to new exam, I was able to take same test 2 times if I didn’t pass with 1st try but I can do so because of unreasonably long score release schedule. Can you give an extension for people like us?

The Board of Accountancy is the only entity with the authority to grant extensions for expiring conditional credit. Extensions of credit are handled on an individual case by case basis.

We are aware candidates testing in the 2Q 2017 launch window will be impacted by the 10‐week delay in score reporting. We are aware if scores are received August 14, 2017, candidates may be unable to retake any failed sections in 3Q 2017.

There is no need to contact the Board now. The boards will work closely with NASBA in June and July to identify all candidates testing in 2Q 2017 with existing conditional credit who will be impacted by the delay and consideration given to extending their conditional credit. Candidates will be notified if the board grants an extension.

The National Candidate Database is designed to prohibit expiration of conditional credits until advisory scores are received if the candidates attend the examination by the date of their score expiration. This will allow NASBA time to identify any impacted candidates and update credit expiration dates. NASBA will provide reports to boards, identifying all candidates who test in the second quarter of 2017 who have credit expiring and who could be impacted by the delay in score reporting. – Kimberly


In Colorado, the education requirements for licensing states "The 33 semester hours must include 27 semester hours of accounting courses, excluding introductory accounting courses" what is considered introductory accounting courses?

Introductory accounting courses are typically the first two accounting courses in your program. If you have any additional questions, you might check with the institution where you are enrolled. – Kimberly

Also in Colorado is there a way for my education to be evaluated to make sure I meet all the requirements before applying for my license? And are community college credit hours for the specific business course requirements accepted? And what would be considered introductory level courses in business administration credit hours that are from a community college? Level 100, 200, etc.

We do not offer an advisory evaluation service for CO. If you have specific questions, contact your CO coordinator: colicense@nasba.org. 2. CO accepts credit from a junior college provided the courses were completed prior to your bachelor’s degree. Post-bachelor credits require board review to be accepted. 3. Introductory level courses are typically the first courses in the program and they are the prerequisites for all other courses. If you have additional questions, contact your institution. – Kimberly

If I took Auditing I level 425 and wanted to take Financial Statement Auditing level 463 would these classes be considered duplicative? I graduated in 2009 with 120 credit hours so I am now in need of an additional 30 credit hours and I just want to make sure I wouldn’t be paying for courses that are considered duplicative.

Course numbers are different at each school, so you cannot use them to determine whether or not they are duplicates. Based on those titles, my guess is that they are the same. If you are unsure, you can check with your school and they can compare the content. – Kimberly


I have done B Com 2 years program and Masters in Accounting and Finance 2 years program from Pakistan. My Masters degree have 72 credit hours and I been told that my two years b com have 64 so total 136 credit hours so I applied for NASBA evaluation and chosen the Alaska jurisdiction. My concern is as directed by NASBA I have started the documents verification process through Data Flow and also as required by Data flow have created the evaluation account with NIES but at NIES site it’s mentioned to send original documents however I received email from NASBA that we don’t accept original since December 2016 unless sent directly from university or use the data flow to verify the documents. I’m so confused. Can you please tell me what the next step will be? Please note I’m resident of United Arab Emirates

NIES has different documentation requirements depending on the country. DataFlow is a new process, so the other information you mentioned may be outdated. For additional information, email: nies@nasba.org. – Kimberly


I am currently preparing for audit part. I have question regarding the research. I know there are 3 or 4 boxes. For example, AU-C 560 A18. If I answer one or two of them do I get partial credit?

I think you are asking about how the Exam is scored. You can find more information about the scoring process on the AICPA’s web site. – Kimberly http://www.aicpa.org/BECOMEACPA/CPAEXAM/PSYCHOMETRICSANDSCORING/SCORINGINFORMATION/Pages/default.aspx


What are the requirements to become a CPA?

The requirements differ by state but include some combination of Education, Exam and Experience. The first step in determining your eligibility is to choose a state to which you want to apply. You can find additional information about the requirements on your Board’s web site. – Kimberly https://nasba.org/stateboards/


How much does the renewal cost for CPA active license?

Initial and renewal licensure fees differ by state. You will need to contact your State Board of Accountancy for additional fee information. https://nasba.org/stateboards/ – Kimberly


Is the new version of Task based simulation will be based on my performance in each testlet simulation, or the same as the past version, which had been constant regardless of my performance?

The multi-stage adaptive test delivery model is only used for the MCQ testlets. The TBS testlets do not follow the adaptive model and are not selected on the basis or prior performance. – Kimberly


When will be allowed to retake same section in same window?

There are no plans to allow candidates to sit for the same section more than one time per window. This is part of the security of the test questions on a high stakes examination. – Kimberly