Frequently Asked Questions

The Exam is a 16-hour, four-part assessment that you must pass in order to qualify for a CPA license. It is designed to test the minimum knowledge and skills required of a CPA. The Exam is managed by three main partners:

• The AICPA develops, maintains, and scores the Exam
• The National Association of State Boards of Accountancy (NASBA) manages the National Candidate Database
• The Exam is provided on behalf of Boards of Accountancy, which issue CPA licenses.

You can take the Exam at authorized Prometric test centers throughout the 55 U.S. jurisdictions as well as select international locations including India from June & Sep 2020

Exam requirements depend upon the jurisdiction where you choose to become licensed. You can find details by referring to your specific Board of Accountancy.

Exam fees depend upon the jurisdiction where you choose to become licensed. You can find details by referring to your specific Board of Accountancy.

You must first decide on the jurisdiction to which you will apply. After selecting your jurisdiction, you can obtain application materials and submit your completed applications as directed.

The passing score is 75 on a 0-99 scale. Scores are not curved. Find out how your score is determined by reading about Exam Scoring.

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.

Score release dates are posted for each testing window.*

The score review process involves making certain that the approved answer keys were used and applied correctly in determining a candidate’s score and is not an opportunity to have alternate responses considered. It is simply an additional independent verification of your Exam score. Please keep in mind that all scores undergo thorough quality control checks before they are released.

Given all the quality control reviews already completed, it is highly unlikely that your score will change due to a score review.

You can contact your Board of Accountancy, or its designated agent, for instructions on requesting a score review, required fees, and meeting the score review request deadline. If you apply after the deadline date, your request will not be processed. The option to apply for a score review is available only for a short period of time after your score has been reported to you. It may take up to eight weeks for the score review to be processed and released.

In the jurisdictions that allow appeals, the process provides you with the opportunity to appeal a failing score. Where available, the appeal option enables you to view the multiple-choice test questions or objective simulation problems that you answered incorrectly together with their responses, and to submit comments online. The appeal does not include the written communication tasks.

The confidentiality of the Exam requires that such viewing sessions take place only in authorized locations, under highly secure conditions, and in the presence of a representative of your Board of Accountancy or its designee.

International testing allows U.S. citizens as well as eligible international candidates to take the Uniform CPA Examination® (Exam) in select countries. If you’re a non-U.S. citizen, this process allows you to purse the U.S. CPA license. The AICPA, NASBA and Prometric provide the same services for international testing as they do for U.S.-based testing. The Exam and licensure process is the same for international candidates as it is for candidates within U.S. jurisdictions.

If you are a citizen or resident of India, Bhutan, Bangladesh, Myanmar, Maldives, Nepal, Sri Lanka, or the U.S., you can take the Exam in India.

Note: Initially, testing will only be offered in June and September 2020.

If you are a citizen or resident of any of the following countries, you can take the Exam in Bahrain, Kuwait, Lebanon and the United Arab Emirates (UAE):

• Bahrain
• Egypt
• India
• Jordan
• Kuwait
• Lebanon
• Oman
• Qatar
• Saudi Arabia
• UAE
• U.S.
• Yemen

The Uniform CPA Examination is available during specific periods called testing windows: January 1 – March 10, April 1 – June 10, July 1 – September 10 and October 1 – December 10. There is no minimum number of sections that must be completed in a testing window. You may take any section in any order, and you do not have to pass one section prior to applying for another.

This varies for each jurisdiction. Your State Accountancy Board determines if credit is granted and the length of time credit is valid. Most jurisdictions allow a maximum of 18 months to pass all remaining sections in order to retain credit on the passed section(s).

You may cancel or reschedule your appointment by contacting Prometric. There is no fee for canceling or rescheduling an appointment at least 30 days in advance. If you cancel or reschedule between five and 30 days before your appointment, you must pay a fee directly to Prometric. If you reschedule within five days of your appointment, you will be required to pay the full Prometric testing fee for the section you are rescheduling. See the Candidate Bulletin 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.