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)
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

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)

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

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.

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)

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.