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).

    View pass rates from the first and second quarters of 2014 broken down by Exam section. Pass rates from previous years are also available.

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

    The Next Version of the CPA Exam 


    The AICPA is conducting a comprehensive research project known as a Practice Analysis to develop the next version of the CPA Exam. This process ensures that the Exam maintains its relevance to today's market and the changing CPA profession.

    As part of the Practice Analysis, the AICPA is releasing an Invitation to Comment on Maintaining the Relevance of the Uniform CPA Examination. This document shares preliminary research findings and proposes a variety of potential changes to the exam. The Invitation to Comment is open for public comment from September 2 to December 2, 2014.

    Learn more about the Practice Analysis, the Invitation to Comment and the development of the next version of the CPA Exam, launching in 2017.

    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 

    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 cchester@aicpa.org.

    Additional Resources

    Learn about the latest on the Uniform CPA Exam with the 2014 CPA Exam Booklet

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

    Learn more about becoming a CPA at This Way to CPA


    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 

    Schedule Early for the Fall 2014 Testing Window
    The Fall 2014 testing window begins on October 1 and ends on November 30. This year, the Fall testing window for the Uniform CPA Examination will not be extended to accommodate the Thanksgiving holiday in the U.S., which falls on Thursday, November 27, 2014. Find out more information.


    FAR Section: IFRS 15 will not be tested before January 1, 2016
    The AICPA Board of Examiners has decided that IFRS 15, Revenue from Contracts with Customers, will not be tested in the FAR section of the CPA Exam prior to January 1, 2016. Read more about the decision and further action.


    Citizens of India Can Now Sit for CPA Exam in the Middle East
    The American Institute of CPAs (AICPA), National Association of State Boards of Accountancy (NASBA) and Prometric today announced that testing for the Uniform CPA Examination in the Middle East will be open to all qualified citizens and permanents of India beginning October 1, 2014.


    Information on Exam Content Changes
    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.

    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 Exam in Bahrain, Kuwait, Lebanon and the UAE.

    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 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

    米国公認会計士試験ニュースレター【日本語要約】


    Information for Japanese candidates:


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


    Recent Press Releases on the International Program:

    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
    Copyright © 2006-2014 American Institute of CPAs.