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 Examination.

Access the Examination's content by reviewing the Examination Blueprints.

Get the answers to questions about the Examination content, candidate eligibility, test administration, and scoring.

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

CPA Examination Content 

Information related to content tested on the Examination, including Blueprints, the Policy on New Pronouncements, and Authoritative Literature.
Learn more about CPA Examination content.


CPA Examination Scoring 

Information includes a non-technical explanation of the scoring process, pass rates, candidate performance report information, the score release timeline, review and appeals, and scoring FAQs.

Learn more about CPA Examination Scoring.

Candidate Resources 

2017 CPA Examination Booklet - Learn about the CPA profession and get details about the CPA Examination

CPA Examination Structure - Get the breakdown for all four Examination sections, including testing time and number of questions presented in each testlet. 

How is the Uniform CPA Examination Scored?
Find out how a candidate's score is calculated.

This Way to CPA - Customized content and information for college students who aspire to become a CPA.

How to Prepare for the Examination - Basic tips to get yourself ready for the Examination.

Candidate Bulletin - A must read for all CPA candidates.

CPA Examination Candidate Checklist - Are you ready for the CPA Examination?

Elijah Watt Sells Award - Find out more about this annual honor bestowed on candidates who meet specific criteria upon completion of the Examination.

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

CPA Examination Basics

Overview
A general overview of the Uniform CPA Examination enterprise and the roles and responsibilities of the entities that participate in it are provided below: 

Purpose and Structure
Governance
Partners 

Practice Analysis 
In 2013, the AICPA began a comprehensive research project (Practice Analysis) to determine the knowledge and skills required of today’s newly licensed CPAs. The results of the research informed the AICPA’s September 2015 proposal for the CPA Examination, and ultimately the final content, design and structure of the CPA Examination that will launch April 1, 2017.

Practice Analysis Final Report
Practice Analysis FAQs


CPA Examination 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 content found in the Examination Blueprints.

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 cchester@aicpa.org.

CPA Examination Announcements 

'18 Q1 Score Release Dates Announced
Specific release dates provided in the Score Release Timeline section.

'17 Q3 and Q4 Score Release Dates Revised

Revised score release dates for the third and fourth testing windows are now posted

'17Q2 Score Release Date Revised for BEC Section
Scores for this section will now be released once on August 22, 2017.

AICPA Announces E.W. Sells Award Winners

Find out which candidates won the prestigious 2016 E.W. Sells Award.

International Testing in Brazil Expanded

The AICPA and the National Association of State Boards of Accountancy (NASBA) have announced new countries/territories from which candidates are eligible to take the U.S. CPA Examination.

International Administration 


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

International candidate information is provided here.

International candidate Frequently Asked Questions (FAQs) may also provide helpful information.

Testing in Japan

日本語- a guide on to get started on the U.S. CPA Examination.

Available Now: 
November 2016 Japanese Candidate Webinar


Testing in the Middle East

Citizens, permanent residents and long-term residents of Egypt, India, Jordan, Oman, Qatar, Saudi Arabia and Yemen may sit for the Examination in Bahrain, Kuwait, Lebanon and the UAE.

Available Now:
November 2016 Middle East Candidate Webcast


Testing in Brazil
Citizens and long-term residents of Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador, French Guiana, Guyana, Paraguay, Peru, Suriname, Uruguay and Venezuela may sit for the Examination in Brazil.

IQEX
The International Qualification Examination (IQEX) is an examination for accounting professionals from other countries who wish to qualify as U.S. CPAs and whose professional bodies have entered into mutual recognition agreements with the U.S. accounting profession. More information is available here.

Contact Us

AICPA Examinations Team
100 Princeton South, Suite 200
Ewing, NJ 08628
cpaexam@aicpa.org

NASBA
150 Fourth Avenue North, Suite 700
Nashville, TN 37219-2417
cpaexam@nasba.org

Boards of Accountancy
© 2017 Association of International Certified Professional Accountants. All rights reserved.