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 (CSOs / SSOs).

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

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

CPA Exam Content 

Information related to content tested on the Exam, including CSOs/SSOs, Next Version Exam Blueprints, the Policy on New Pronouncements, and Authoritative Literature. Learn more about CPA Exam content.


CPA Exam Scoring 

Information  includes a non-technical explanation of the scoring process, pass rates, candidate performance report information, the score release timeline, review and appears, and scoring FAQs. Learn more about CPA Exam Scoring.

 

Candidate Resources 

2016 CPA Exam Booklet - Learn about the CPA profession and get details about the Uniform CPA Exam

This Way to CPA - Learn more about becoming a CPA 

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

Candidate Bulletin - Gain valuable information about the Exam process

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

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

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

CPA Exam Basics

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

Purpose and Structure
Governance
Partners 

CPA Exam 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 the in the CPA 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 Exam Announcements 

Board of Examiners Releases Approved Blueprint Changes
Download the approved changes to the CPA Exam Blueprints, effective January 1, 2018.

Q1/Q2 2017 Score Release Dates Now Available

Find out when scores will be released in the first two testing windows of 2017.

Notice to Candidates Planning to Sit for BEC or REG Beginning in Q2 2017
Registration for these sections will begin March 11, 2017. Find out more.

Score Release Delay Reminder (Next version Exam)
Candidates are reminded of impacts to the release of scores for Q2, Q3, and Q4 2017 test windows. 

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 be found here.

Testing in Japan

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

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 Exam 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 Exam 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
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