The Uniform CPA Examination enterprise is large and complex. Close collaboration among several organizations is necessary to deliver the Examination on an ongoing basis to large numbers of candidates, while maintaining the highest standards of quality throughout the process. The organizations contributing to the Examination enterprise are:
The American Institute of Certified Public Accountants (AICPA)
The AICPA is the national professional membership organization of licensed CPAs. With respect to the Uniform CPA Examination, the AICPA is responsible for content development and scoring. The AICPA Examinations Team works under the oversight of the Board of Examiners, carrying out BOE directives with regard to the development and scoring of the Examination. The Examinations Team is composed of CPAs, psychometricians, statisticians, test developers, and administrative staff.
AICPA Examinations contact information:
Boards of Accountancy in 55 Jurisdictions
Boards of accountancy are the state/territory (or jurisdiction) entities that have statutory authority to issue CPA licenses. They set the requirements for CPA licensure for every jurisdiction. All jurisdictions require that candidates pass the Uniform CPA Examination for CPA licensure.
To obtain board of accountancy licensure requirements, jurisdiction by jurisdiction, including the requirements for taking the Examination, go to https://nasba.org/stateboards/
The National Association of State Boards of Accountancy (NASBA)
NASBA is the membership association of boards of accountancy. For the Uniform CPA Examination, NASBA acts as the central clearinghouse in the Examination process, collecting information about eligible candidates from all jurisdictions, distributing advisory scores and other data, and maintaining a central database of candidate records. In addition, NASBA acts as the designated agent for a number of boards of accountancy and manages the test center in Guam.
NASBA contact information:
Phone: 866-MY-NASBA (866-696-2722)
Prometric is a global leader in technology-enabled testing for information technology certification, academic admissions and professional licensure. For the Uniform CPA Examination, Prometric provides data communication, registration, scheduling, testing systems and software as well as test centers at which candidates are authorized to take the Examination.
The Examination is offered at authorized Prometric test centers in the U.S. and at select international locations quarterly.
Prometric contact information: