CPA Exam Process

Learn about the CPA Exam and process to become a licensed CPA

• Get to know the Exam partners and the Board of Examiners (BOE)
• Review NASBA’s Candidate Bulletin for details about the process to become a CPA.
• Review the AICPA’s CPA Exam Booklet for general information
• Watch our informative video for general details about your Exam strategy
• Find answers to CPA Exam frequently asked questions (FAQs)
• Subscribe to the official CPA Exam podcast, Next Stop: CPA
• Check out This Way to CPA for helpful information and support.
• Connect with other CPA candidates by joining the AICPA’s Exam Candidate LinkedIn group
• Consider joining the AICPA as an Exam Candidate Affiliate Member

Determine your eligibility

• Visit the NASBA website for eligibility guidance
• Select a jurisdiction where you want to become licensed as a CPA and review its specific requirements
• If you’re an international candidate, consider using NASBA’s International Evaluation Services to determine if your are eligible to take the Exam
  • Choose a jurisdiction that participates in international administration
  • Some non-U.S. residents may be eligible to take the International Qualification Examination (IQEX)

Submit your application

• Complete your application and submit the required documentation
• Your application will be verified for eligibility
• You will receive a Notice to Schedule (NTS), which is valid for six months

Schedule your Exam

• Decide when you will take the Exam
• Use your NTS information to schedule an Exam date with Prometric
• You can take your Exam at any Prometric test center where the Exam is offered
• International candidates may not be eligible to test at all Prometric locations outside of  U.S. jurisdictions
• International locations require an additional fee

Prepare for your Exam

• Study the Exam Blueprints and use all available Exam resources and study tools to prepare
• Learn the Exam’s format and functionality by practicing with the sample tests and accessing the tutorial topics found by selecting the “Help” button in each sample test.
• Review the testlet structure of each Exam section.
• Use your NTS to get six months of free access to NASBA’s Professional Literature package.

Take your Exam

• Pass all four Exam sections within 18 months (score a minimum of 75 on each section)
• In most cases, the 18-month complete “clock” begins based on your attendance date when you pass the first Exam section, but check with your specific Board of Accountancy.
• While you can take more than one Exam section per test window, you cannot take retake the same section in the same test window*
• Pass Ethics exam (only if required by your Board of Accountancy)

*As of July 1, 2020, testing windows will be replaced by continuous testing. Visit the Testing Window and Score Release Dates page for more information.

Apply for your license

• Generally you must have 150 credit hours of education with a concentration in accounting. This includes:
  • 30 semester hours in accounting subjects, and 24 semester hours in business administration subjects
  • A minimum of 15 semester hours in accounting must be at upper division or graduate level
  • Must have a minimum of one year of experience (approximately 2,000 hours) verified by a licensed CPA.
  • Experience should include accounting, attest, auditing or tax
• For licensure specific requirement information, visit the NASBA website or contact your Board of Accountancy.