What are the educational requirements to take the examination?

First-time applicants must meet the following educational requirements:

- Have completed or be currently enrolled in a baccalaureate degree program from an educational institution recognized by the Board; and

- Have completed a minimum of 24 semester (36 quarter) hours in accounting course credit which must include one course in each of the following subjects: auditing, financial accounting, managerial accounting, accounting systems and controls, U.S. taxation, and gov./fund. accounting; and

- Have completed 24 semester (36 quarter) hours in general business subjects.

All courses and graduation requirements must be met prior to the candidate sitting for the first section(s) of the CPA Examination.

Candidates with foreign credentials must have credentials evaluated by any member organization of the National Association of Credentials Evaluation Services (NACES) www.naces.org .

Where is the Candidate Bulletin?
From www.nasba.org, click "Exams"; then Exam Sources. All candidates of the Uniform CPA Examination are advised to read this bulletin.

How do I prepare for the Examination?
This is a personal choice. There is no requirement for how you prepare for the examination. There are many different companies that offer preparatory courses and you will need to decide if you would benefit from taking one and which type of learning is best for you. If you are looking for preparatory courses you may want to use a search engine to obtain as many different choices as possible.

How do quarter credits convert to semester credits?
One semester hours equals 1.5 quarter hours, so one quarter hour is 2/3 of a semester hour. Trimester credit hours are the same as semester credit hours.

How will I know if I have been approved to sit?
Once you have submitted your education, application and fees, your information will be reviewed by CPA Examination Services to ascertain if you meet the Boards' education requirements. Upon approval to sit, CPA Examination Services will either mail or email you your "Notice To Schedule" (NTS). This document is extremely important and must be brought to the examination site with you or you will not be allowed to sit. Please read it and make sure your name is correct. If it is not then contact CPA Examination Services immediately to obtain a new NTS.  

How do I arrange to sit?
After you receive your Notice To Schedule (NTS), you need to contact Prometric through their web site and arrange for a seat at the examination site of your choice. You should schedule as far in advance as possible and must schedule at least 5 days in advance. To increase the likelihood that you will receive your first choice for site location and time, you should schedule your examination 45 days in advance.

Your NTS is valid for a specific amount of time which varies by state. If you do not sit by the expiration date on the NTS, that NTS is invalid and cannot be used. Each NTS covers more than one testing window and includes dates that are not open for testing. Plan your examination schedule carefully.

We strongly recommend that you read the Candidate Bulletin and take the candidate tutorial. These are both located on the NASBA website.

What if a conflict arises after I have scheduled an appointment to take the examination?
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 5 and 30 days before your appointment, you must pay a fee directly to Prometric. If you reschedule within 5 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 can NOT make any changes to your appointment less than 24 hours in advance. You will have to contact the Board/agency to which you applied originally to register again.

May I take the examination outside of my jurisdiction?
Yes. You may schedule your examination at any Prometric site in any of the 54 jurisdictions.

What is the cost of taking the examination outside my jurisdiction?
There is an additional surcharge for candidates testing at the Guam Test Center. Refer to the Candidate Bulletin for additional information.

There are no additional fees for testing at any other test center outside your jurisdiction.

How do I pass the Computerized Examination?
A candidate may sit for one part of the computerized examination at a time, or may choose to sit for two or three or four parts during a testing window, which is open every two months. If a candidate sits for the examination and passes a part(s) then he or she has 18 months to complete the un-passed examination parts. The examination is open for two months, closes for one month, opens for two months, closes for one month, so on and so forth.

How do I contact Exam Services?

You may contact Exam Services by phone at 1-800-CPA-EXAM (1-800-272-3926) or by email at cpaexam@nasba.org.  

How do I contact NASBA?

You may contact NASBA at 866-MY-NASBA (866-696-2722) or by email at cbtcpa@nasba.org.  NASBA's website is www.nasba.org.  

How do I contact Prometric?

You may contact Prometric at 1-800-580-9648.  Prometric's website is www.prometric.com/cpa.