This is a four-section Exam that you must pass to qualify for a Certified Public Accountant (CPA) license in any of the 55 U.S. jurisdictions (50 states, District of Columbia, Puerto Rico, U.S. Virgin Islands, Guam, and the Commonwealth of Northern Mariana Islands).
The Exam is designed to test whether you have the minimum knowledge and skills required for initial licensure.
There are three main partners:
- The AICPA develops, maintains and scores the Exam
- The National Association of State Boards of Accountancy (NASBA) manages the National Candidate Database
- Prometric is the company that delivers the Exam at its authorized test centers
The Exam is provided on behalf of Boards of Accountancy, which have ultimate licensing authority.
You can take the Exam at authorized Prometric test centers throughout the 55 U.S. jurisdictions as well as certain international locations.
You may be eligible to take the Exam at authorized Prometric test centers in Japan, Bahrain, Brazil, Kuwait, Lebanon and the United Arab Emirates (UAE). To learn more, read the eligibility section on the NASBA website.
No. You must take the Exam in English.
You must pass all four sections of the Exam within 18 months. The calculation of when the 18-month timeframe begins varies from state to state. For more information please visit Nasba.
The Exam is offered four times per year. These are known as testing windows.
Q1: January 1 – March 10
Q2: April 1 – June 10
Q3: July 1 – September 10
Q4: October 1 – December 10
Exam requirements will depend upon the jurisdiction where you choose to become licensed. You can find links to all Boards of Accountancy at NASBA.
Exam fees will depend upon the jurisdiction where you choose to become licensed. You can find links to all Boards of Accountancy at NASBA.
If you need special testing accommodations under the Americans with Disabilities Act (ADA), you can request them as a part of your application process. Information about ADA request procedures is included in the application materials for each Board of Accountancy. You can find links to all Boards of Accountancy at NASBA.
You must first decide on the jurisdiction to which you will apply. If you are uncertain about the jurisdiction, you may find it helpful to review the requirements of several Boards of Accountancy (access to board websites is available at NASBA). After selecting the jurisdiction, you can obtain application materials and submit your completed applications as directed.
No. You can take the Exam (and qualify as a CPA) only if you meet the requirements of a Board of Accountancy in one of the 55 U.S. jurisdictions.
No. The basic application process is the same for all candidates. Like U.S. applicants, international applicants must select the jurisdiction in which they wish to qualify and file an application with the Board of Accountancy in that jurisdiction. Any special instructions for international applicants are specified in board requirements.