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.
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.
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
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
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.
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 firstname.lastname@example.org.
What’s your strategy?
Need a few tips to help you along on your CPA Exam journey? Check out these five simple strategies you can use to tackle the Uniform CPA Examination.More on AICPA TV
CPA Examination Announcements
COSO ERM Framework Testing Eligibility
The new COSO enterprise risk management framework is eligible for testing on the CPA Exam as of April 2, 2018.
Exam Blueprint Webcast (February 21, 2018)
Did you miss our February 15 webcast? View the recording.
New Tax Law Testing in 2019
Content related to the “Tax Cuts and Jobs Act of 2017” will be eligible for testing on the CPA Exam as of January 2019.
CPA Exam Blueprints Published
New CPA Exam Blueprints, effective July 1, 2018 are now available.
CPA Exam to Phase in Testing of PCAOB Standard
Testing for the PCAOB’s new standard (Release No. 2017-001) will be phased into the Uniform CPA Examination beginning July 1, 2018.
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.
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.
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.
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.