Examination Overview

This section contains basic facts about the Uniform CPA Examination – its purpose, structure, governance, and administration. It also contains information about the Elijah Watt Sells awards which have been granted annually since 1923 for outstanding performance on the CPA Examination. In addition, new CPA Examination initiatives are described under the “Projects in Progress” heading, and basic information about IQEX (International Qualifying Examination) is provided for candidates who qualify to take this special examination.

CPA Examination Basics
A general overview of the CPA Examination enterprise and the roles and responsibilities of the entities that participate in it are provided in these three documents: The Uniform CPA Examination: Purpose and Structure, The AICPA Board of Examiners, and The Uniform CPA Examination Organizations.

E.W. Sells Awards & IQEX

E.W. Sells Awards
The AICPA has been awarding Elijah Watt Sells awards for outstanding performance on the CPA Examination since 1923. A press release lists the 2012 winners and you can view a pdf listing all past E.W. Sells Award winners.

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.

CBT-e

CBT-e
The latest information about CBT-e – the collective name for the many CPA Examination improvements that are scheduled to be implemented on January 1, 2011 – is summarized on this page. CBT-e information will continue to be updated as announcements are released.

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