The Uniform CPA Examination®

The Uniform CPA Examination

An overview of the CPA Exam and resources

to help you prepare

The Uniform CPA Examination

(Exam) protects the public interest

by helping to ensure that only qualied individuals become licensed as

U.S. Certied Public Accountants (CPAs). The CPA credential is the only

licensing qualication in accounting and auditing in the United States.

This booklet provides individuals interested in becoming a CPA with

information about the profession, testing requirements and details,

and candidate resources.

2 The CPA credential is in high demand.

3 Help us protect the public interest.

4 What can you expect from the Exam?

6 Exam resources for you

8 Top candidate FAQs

10 How does scoring work?

11 Who oversees the Exam?

12 Exam application process

13 International candidates

14 Top CPA Exam tips

15 Resources to help you prepare for the Exam

Contents

The CPA credential is in high demand.

Top five reasons to pursue the CPA.

Earning

potential

Career

opportunities

FlexibilityStability Prestige

and respect

through 2028.

Source: Bureau of Labor Statistics, U.S. Department of Labor,

Occupational Outlook Handbook, Accountants and Auditors,

September 2020

Accounting and auditing

employment growth is

Source: NextGen — The NYSSCPA’s Professional Development Guide, June 2020

While CPAs have always been in high

demand,

the impact of COVID-19 has

made their role even more urgent —

now, and especially in the foreseeable

future. As businesses across the country

are making critical operational decisions

because of closures and other adjustments,

they’re turning to CPAs to help guide them

with forecasting, cash ow analysis, revenue

and more.

So, you want to earn your CPA? The CPA is the only

licensing qualification for the accounting and audit

profession in the United States. But first, you must

pass the Uniform CPA Examination

The Exam provides reasonable assurance to the 55 U.S.

boards of accountancy (50 states plus the District of

Columbia, Puerto Rico, the U.S. Virgin Islands, Guam and the

Commonwealth of the Northern Mariana Islands

) that those

who pass possess the minimum level of technical knowledge

and skills necessary for initial licensure. The public interest is

protected when only qualied individuals are licensed as CPAs.

Help protect the public interest.

* The Commonwealth of the Northern Mariana Islands does not accept applicants for the Exam but does accept scores from other jurisdictions for initial licensure.

** Most jurisdictions require a separate ethics assessment in addition to what is tested on the CPA Exam.

The 4 E’s to CPA

licensure

Of the four requirements,

only the Exam is uniform

and accepted for CPA

licensure by all jurisdictions.

Experience, education and

ethics requirements vary by

jurisdiction.

CPA

EducationExperience

Ethics

Exam

You can choose to pause the Exam timer to take a break

for 15 minutes after the third testlet only, or you can

choose to continue testing and not pause your

Exam timer. You may also take breaks after all other

testlets. However, the Exam timer can not be paused for

those breaks.

Breaks

Testing is available year-round, and scores are released

on a rolling basis. For more information, and a list

of jurisdictions that offer year-round testing, visit

nasba.org/exams/continuous-testing.

Test availability

Each section is taken separately. You will have four hours

to take each section, for a total testing time of 16 hours.

You must pass all four sections within 18 months. The

start of the 18-month time frame varies by jurisdiction.

Visit nasba.org/cpaexam for clarication.

Time frame

The Exam is a rigorous assessment of the

accounting knowledge and skills that are

directly connected to the work of a newly

licensed CPA. Before you begin your CPA

journey, it’s important for you to learn the

basics about the Exam.

What can you

expect from the

Exam?

Four sections

• Auditing and Attestation (AUD)

• Business Environment and Concepts (BEC)

• Financial Accounting and Reporting (FAR)

• Regulation (REG)

* Each section is divided into small segments called testlets.

There are ve testlets per section.

Authoritative literature

You will have access to authoritative literature

in each Exam section and can search

information to be used in completing simulations.

Exam resources

Item types

You are tested using three types of

questions (items):

Multiple-Choice Questions (MCQ)

MCQs appear in Testlets No. 1 and No. 2

in each Exam section.

Task-Based Simulations (TBS) Simulations

are case studies that allow you to demonstrate

your knowledge and skills by working

through a problem. TBSs typically require

you to use spreadsheets and/or search the

Exam’s authoritative literature. TBSs appear

in Testlets No. 3, No. 4 and No. 5 in each

Exam section.

Written Communication Tasks (WCT)

Written communication tasks are found

only in Testlet No. 5 of the BEC section.

You will need to read a scenario and write a

clear, coherent response. The directions will

explain the format of your response (e.g.,

memo, letter, etc.)

Exam structure

Section Testlet 1 Testlet 2 Testlet 3 Testlet 4 Testlet 5

AUD 36 MCQ 36 MCQ 2 TBS 3 TBS 3 TBS

BEC 31 MCQ 31 MCQ 2 TBS 2 TBS 3 WCT

FAR 33 MCQ 33 MCQ 2 TBS 3 TBS 3 TBS

REG 38 MCQ 38 MCQ 2 TBS 3 TBS 3 TBS

Welcome/launch code screens

(five minutes)

Optional standardized break

(pause timer for 15 minutes)

Survey

(five minutes)

Confidentiality/

introduction/copyright

screen (five minutes)

Optional breaks

(timer runs)

* Written communication tasks for BEC only

Sample tests

The sample tests use the same software that you will be

tested on in a Prometric test center. There is one sample

test for each Exam section. You can practice with the

question types, tools and resources that you will experience

during the live Exam.

You can answer test questions that represent all the question

types found on the Exam: Multiple-Choice Questions (MCQ),

Task-Based Simulations (TBS) and Written Communication

Tasks (WCT). The sample questions provide an answer key

(or sample answer for the WCT questions), along with an

answer rationale for the TBS questions, but don’t necessarily

reflect your readiness to take the Exam.

Access the tutorial and sample tests at aicpa.org/cpaexam.

Tutorial and sample tests

Before your actual test day, be sure to practice with the

Exam’s format and functionality. Also check out some helpful

short videos for highlights about the CPA Exam software.

You’ll find various topics that discuss the functionality of

tools, resources and navigation found in the Exam.

Tutorial

The tutorial topics explain the Exam’s functionality of question

types, tools, resources and navigation. Tutorial topics are

found under the “Help” button within each sample test. The

tutorial does not contain actual Exam content. The help

button will also be available to you when testing in a

Prometric Test Center.

Exam resources for you

The best starting point for any

candidate preparation is the CPA

Exam Blueprints, which detail the

content knowledge and skills eligible

for testing on the Exam.

CPA Exam Blueprints

The Blueprints, which are published one or two times per year, outline all content

that is eligible for testing in each Exam section. The Blueprints give you:

• Content organized by area, group and topic, along with score weighting

• Sample task statements that represent what you may be asked to do

when testing

• Skill levels at which tasks are tested

• Reference materials that support the sample task statements

• Number of item types you must complete (multiple-choice questions,

tasked-based simulations and written communication tasks), along with

score weighting

Access the Blueprints at aicpa.org/examblueprints.

Top candidate FAQs

Q: What’s the right order to take each section of

the Exam?

A: There’s no right order. It varies by individual preference.

It’s up to you to determine the right order for yourself.

Q: How long should I study to ensure I pass the

Exam?

A: Like the answer above, this really varies by individual.

Some can pass all sections with just a few hours of

studying per week, while others may need 25 or more

hours of studying per week to pass. As this is a rigorous

test, the more time you can set aside to study and

prepare, the greater your chances of success.

Q: Do all candidates take the same Exam?

A: You will take different, but equivalent exams. The

questions presented to you are drawn from a pool of

test questions according to dened specications.

Although you take different exams, the specications

ensure that the results are comparable.

Q: HowdoIndoutwhennewcontentiseligible

for testing on the Exam?

A: This is referred to as the AICPA’s Policy on New

Pronouncements, which establishes the time frame

for when new content becomes eligible for testing

on the Exam. When you study for the Exam, you are

advised to check the policy, which may be found at

aicpa.org/cpaexam under the Exam study materials

section. Additionally, the Exam Blueprints, which outline

all content eligible for testing on each Exam section,

are updated 1–2 times a year, and can be found at

aicpa.org/examblueprints.

Q: What happens after I pass the Exam?

A: Passing all four sections of the Exam means that you

have achieved one of the major milestones on the way

to becoming licensed. Once you pass, and have met all

other requirements, all that stands between you and your

career as a CPA is a state-issued license.

Q: What are the semester-hour requirements?

A: All jurisdictions require aspiring CPAs to have 120 or

150 credit hours to sit for the Exam, depending on

the jurisdiction, and 150 credit hours for licensure.

Candidates generally will need at least 24 semester

hours in accounting. Candidates generally will need at

least 24 semester hours in accounting and business,

respectively, though some states require more or fewer.

This doesn’t necessarily mean that you need a master’s

degree, although that certainly helps. You can also meet

the requirement at the undergraduate level or earn your

bachelor’s degree and take courses at the graduate level.

Q: What are the experience requirements?

A: Most jurisdictions require a year of experience working

under a licensed CPA before they allow you to be licensed

as a CPA, though some require two or more years of

experience.

Q: What are the jurisdiction requirements?

A: Each jurisdiction is different. Be sure to check their

individual requirements at nasba.org/cpaexam.

What’s a passing score?

Section scores are reported on a scale that ranges from 0 to 99.

A total reported score of 75 or higher is required to pass each

section. This is not a percentage of the correct score and

cannot be interpreted as a percentage. For more information

on how the Exam is scored, visit aicpa.org/examscoring.

When will I receive my score?

See the target score release dates at

aicpa.org/examscorerelease.

How does scoring work?

The Elijah Watt Sells Award

The AICPA

has bestowed the Elijah

Watt Sells Award on candidates for

outstanding performance on the

Exam since 1923.

Candidates are eligible for the award in the

calendar year following the year in which they

completed testing. If a candidate meets all criteria

for eligibility, they will be contacted by the AICPA

and informed of their recipient status. The award

is bestowed annually upon candidates who:

• Have obtained a cumulative average score

above 95.50 across all four sections of the

CPA Exam

• Passed all four sections of the Exam on their

rstattempt

Sells was one of the country’s rst CPAs. He was

active in the establishment of the AICPA, and

played a key role helping to advance professional

education in the profession.

Who administers the Exam?

The AICPA, the National Association of State Boards of

Accountancy (NASBA) and Prometric have a contractual

partnership to deliver the Exam.

For more information on the requirements to sit for the CPA

Exam, visit nasba.org/cpaexam.

Who oversees governance of the Exam?

The AICPA Board of Examiners (BOE) provides oversight for

the Exam. The BOE sets development and scoring policies

that follow legal and psychometric standards as they relate

to the profession’s licensing exam. The BOE also ensures

that the Exam remains aligned with the knowledge and skills

of newly licensed CPAs.

Who oversees

the Exam?

In addition to being the world’s largest member

association representing the accounting profession,

the AICPA also is responsible for developing and

scoring the Uniform CPA Exam and for bringing you

ThisWayToCPA.com, a website designed specifically

for college students and Exam candidates.

After you have made your decision to sit for the Exam,

NASBA is the official location to find out the specific

requirements in the 55 U.S. accounting jurisdictions.

Many states have candidates apply to take the Exam

through NASBA’s CPA Examination Services (CPAES).

It’s also the place to turn to receive your official

score report.

Prometric is responsible for the delivery of the Exam to

approved test centers, scheduling test appointments,

test administration and returning results to the AICPA

for scoring.

Exam application process

Determine eligibility.

• Check with your selected jurisdiction

on requirements to sit for the Exam

(state requirements vary between

120 or 150 hours of education).

• Meet eligibility requirements for

selected jurisdiction.

Submit application.

• Complete application and submit

required documentation.

• Application is evaluated to verify

eligibility to sit for the Exam.

• Candidates receive Notice to

Schedule (NTS).

Schedule your exam.

• Schedule your exam with

Prometric after receiving NTS.

• Any U.S. Prometric test center can

be used regardless of jurisdiction.

• International locations require an

additional fee.

• NTS is valid for six months in most

jurisdictions (varies by state).

For more information on your individual state board’s requirements, visit nasba.org/cpaexam.

International candidates

Can I earn my CPA license if I’m not a U.S. citizen?

If you are not a U.S. citizen, you may earn a U.S. Certified Public

Accountant (CPA) license if you meet board of accountancy

eligibility requirements in one of the 55 U.S. jurisdictions. You

must be able to take the Exam in English. It is not offered in any

other language. For all international eligibility questions, visit

nasba.org/international.

Applying to take the Exam

The application process is basically the same for international

candidates as it is for U.S. candidates.

To apply, you must:

• Select a U.S. jurisdiction.

• Contact the board of accountancy (or its agent) in that

jurisdiction to obtain application materials.

• Submit completed applications and required fees as instructed.

• Once you are qualified, schedule your exam.

International testing locations

We are currently testing in multiple international locations.

For specific testing sites, review the International FAQs at

nasba.org/internationalexam.

International Qualification Examination (IQEX)

The IQEX is an exam 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. We have established Mutual Recognition

Agreements (MRAs) with the following professional

associations that enable you to qualify for the IQEX:

• CPA Australia

• Chartered Accountants Australia and New Zealand

(CAANZ)

• CPA Canada (CPAC)

• Hong Kong Institute of Certified Public Accountants

(HKICPA)

• Chartered Accountants Ireland (CAI)

• Instituto Mexicano de Contadores Publicos (IMCP)

• Institute of Chartered Accountants of Scotland (ICAS)

• South African Institute of Chartered Accountants

Top CPA Exam tips

Cellphones

Once you enter the testing center, you may NOT access your cellphone.

This includes using your cellphone during a scheduled break.

Introductory screens

Currently, there are two introduction screens (1. Welcome and

2. Confidentiality and Section Information). You have five minutes

to complete the first screen and five minutes to complete

the second screen.

Finding a seat

You should schedule your appointment at least 45 days before you

plan to take the Exam to ensure you get your preferred date and time.

Notice to Schedule (NTS)

Remember to take your NTS, which has the launch code printed

on it, to the test center. This is not to be confused with the

“Confirmation” received from Prometric after scheduling an

exam. Check the date on your NTS to make sure it is the current

one and not one from a previous test section.

Reporting issues

You should immediately report any technical difficulties during

testing to the staff at the test center. Do not wait until the Exam

has ended.

Rescheduling

If you reschedule an appointment with Prometric, you must

go to the “Reschedule Appointment: Appointment Complete”

screen. This follows the “Appointment Verification” screen.

Also, make sure you have received a confirmation email from

Prometric verifying the new appointment time and place.

Test experience difficulties

If you have any difficulties related to your test experience,

a formal complaint should be sent to NASBA at

candidatecare@nasba.org within four (4) days of taking the

Exam. Do not wait until the score has been released.

COVID-19 impact

For an up-to-date list of Prometric test center safety policies

and protocols, as well as a list of open test center locations,

visit prometric.com/corona-virus-update.

Late arrival

If you arrive at the testing center after your scheduled appointment

time, Prometric is not obligated to allow you to test. Know where you

are going well in advance.

Navigation

To move from one question to another, click a question number,

or click the arrow controls at the top or the bottom of the screen.

Learn more about the Exam and get important

information and tools provided by the AICPA, including:

• Exam announcements

• CPA Exam Blueprints

• Sample tests and tutorial videos

• Score release dates

• Exam pass rates

• Exam FAQs

Whether you’re a college student or an active Exam

candidate, there are numerous benefits to signing up for

membership:

• Discounts on products and services you use every day for

your personal and professional needs, including travel,

technology, office supplies, shipping and more

• Networking opportunities — conferences, volunteer groups

and task forces — plus support through advisory service

communities and the Benevolent Fund

• Professional development and Continuing Professional

Education (CPE) conferences, events and opportunities

• Newsletters and magazines, from the Journal of

Accountancy to CPA Letter Daily, offering the latest news

and developments in the accounting profession

Exam Candidate Affiliate Membership: aicpa.org/joinaicpa.org/cpaexam

Resources to help you

prepare for the Exam

Your resource for news and industry

updates specific to your state

While the AICPA does not endorse or

promote any specific review course

provider, we encourage you to do

your research and see if a review

course is right for you.

• Review courses offer sample tests

and materials

• In some cases, employers will offset

the partial or full cost of their

employee’s review course

U.S. boards of accountancy and CPA

state societies: aicpa.org/statecontacts

CPA review courses

This candidate go-to resource offers

access to:

• In-depth candidate resources in the

Candidate Bulletin

• Candidate performance and trends

• Blogs, articles and upcoming event

information

• CPA Examination Services (CPAES),

providing candidate information

• State-by-state requirements to

sit for the Exam are at

nasba.org/cpaexam.

nasba.org

The AICPA’s go-to destination offers

inspiration and information at every

step along the journey to becoming a

CPA. Here are just a few of the helpful

resources you’ll find on the site:

• Profiles of real-life CPAs

• Diaries from recent exam passers

• Application for free AICPA Student

Affiliate membership

• Tools for finding your fit in the

accounting profession

• Scholarships and relevant industry

news for students

• User-generated reviews of review

course providers available to those

preparing to take the Exam

ThisWayToCPA.com

Social media

Find us on our various channels. Search for AICPA and ThisWaytoCPA.

• Get daily updates and articles related to the Exam

• Join our candidate discussion groups to share tips and advice with

fellow candidates

• Subscribe to the official podcast of the CPA Exam, “Next Stop: CPA.”

Find it wherever you get your podcasts.”

This booklet was created to give an overview of the Uniform CPA Exam and its components through the initiative of the State Board Committee (SBC)

of the AICPA Board of Examiners, which oversees the Exam’s development and scoring.

American Institute of Certied Public Accountants and are registered in the US, the EU and other countries. The Globe Design is a trademark

owned by the Association of International Certied Professional Accountants and licensed to the AICPA. The Uniform CPA Examination is a

registered trademark of the American Institute of Certied Public Accountants and is registered in the United States. 2009-59536

Begin your CPA Exam journey today with help from these resources:

aicpa.org | nasba.org | prometric.com | thiswaytocpa.com

State Board Committee

David de Silva (Chair)

Kent Absec

Michael Barton

Hunter Cook

Wendy Garvin

Nicole Kasin

Sheri Risler

Katrina Salazar

Viki Windfeldt

Board of Examiners

Barry Berkowitz, Chair

Noel Abdur-Rahim

Douglas Behn

Allan Cohen

Jimmy Corley

Hannah Crabtree

David de Silva

Audra Dixon

James D. Gottfried

Stephen John Grice

Jeffrey Hoops

Erica Kathryn Nelson

Nicola Neilon

Joshua Partlow

Randall Peneld

Kathleen J. Smith

Jan Taylor Morris

James Wollack

Our Board of Examiners and State Board Committee consist

of established professionals who hold CPAs, Ph.D.s and MBAs.