The Uniform CPA Examination protects the public interest by helping to ensure that only qualified individuals become licensed as U.S. Certified Public Accountants (CPAs). Individuals seeking to qualify as CPAs – the only licensed qualification in accounting – are required to pass the CPA Examination.

    Access the Exam's test content by visiting the Content / Skill Specification Outlines (CSO / SSO's).

    Review 2013 cumulative pass rates broken down by Exam section. Pass rates from previous years can also be viewed.

    Learn more about question types, access resources and take a sample test to prepare.

    3E's + 1 = CPA 

    State and Territory CPA Licensing Requirements

    The Uniform CPA Examination is one of the "Three E's" - Education, Examination and Experience - that constitute the requirements for CPA licensure. Of these three requirements, only the CPA Examination is uniform and accepted for CPA licensure by all U.S. jurisdictions.

    Become Involved in the CPA Exam 

    Volunteer Opportunities
    The AICPA is accepting applications until May 15, 2014, for the 2014-2015 volunteer year, which begins in October 2014. If you are interested in volunteer openings with the Board of Examiners committees and subcommittees, please review the recruiting letter for details on requested skill sets and experience. Apply for a position by submitting an application with your résumé on Volunteer Central.

    If you have questions regarding volunteering at the AICPA, please contact

    Recruiting Item Writers and Reviewers

    The AICPA is currently recruiting item writers and reviewers of multiple choice questions (MCQs) and task-based simulations (TBSs) for the Uniform CPA Examination. Writers and reviewers will be selected based on their areas of expertise in the Content Specification Outline (CSO) of the CPA Examination. A full list of content areas covered can be found in the Content and Skills Specification Outlines.


    Item writers and reviewers will receive an honoraria for their participation, and interested people may request to be considered for participation in the development of both MCQs and TBSs. For more information and to apply, contact Carie Chester, Manager of Examination Products and Services, at

    Additional Resources

    Stay current with the Fall/Winter 2013 Uniform CPA Examination Alert

    Learn more about becoming a CPA at This Way to CPA

    Take an Inside Look at the CPA Exam with this interactive PDF

    Candidate Bulletin - Information for candidates outlining the Exam process

    Resources for Boards of Accountancy - The AICPA Examinations team has a number of resources available for boards of accountancy, such as presentations, materials and informational meetings. You may contact the AICPA Examinations Team for more information.

    Receive benefits of AICPA membership, such as access to a community of accounting professionals, discounts, news and publications, while studying for the CPA Exam as a CPA Exam Candidate Affiliate.

    CPA Exam Announcements 

    Updates and Resources on the CPA Exam
    Updates are being implemented to make the candidate experience more user-friendly when taking the Uniform CPA Examination. Read about Updates and Resources on the CPA Exam on AICPA Insights blog.

    Information on Exam Content Changes
    Beginning in 14Q1, the extant standards (AUs) will no longer be tested on the AUD section of the Uniform CPA Examination.

    Visit a summary of changes to the 2014 Content Specification Outline (CSO) to learn about changes to the content of the CPA Exam.

    International Administration 

    Candidates wishing to sit for the Uniform CPA Examination in Bahrain, Brazil, Japan, Kuwait, Lebanon and the United Arab Emirates (UAE) may now apply through one of the participating state boards of accountancy.

    Citizens, permanent residents and long-term residents of Egypt, Qatar, Oman, Saudi Arabia, Jordan and Yemen may sit for the Exam in Bahrain, Kuwait, Lebanon and the UAE. Citizens and long term residents of Brazil, Argentina, Bolivia, Chile, Colombia, Ecuador, French Guiana, Guyana, Paraguay, Peru, Suriname, Uruguay and Venezuela may sit for the Exam in Brazil as of July 1, 2013.

    View or download the International CPA Exam Frequently Asked Questions (FAQs).

    Summaries of the Uniform CPA Examination Alert:

    نشرة إخبارية للتنبيه للامتحان الموحد لشهادة المحاسب القانوني المعتمد – أبرز النقاط بالعربية


    Information for Japanese candidates:

    - a guide on to get started on the U.S. CPA Exam.

    Recent Press Releases on the International Program:

    Contact Us

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