subject: Cpa Exam Test [print this page] In the United States and its territories, the Certified Public Accountant (CPA) designation is awarded to those who pass the Uniform Certified Public Accountant Examination (CPA Exam). The American Institute of Certified Public Accountants (AICPA) writes and scores this exam.
You may qualify to sit for the CPA Exam by meeting the requirements of one of the 54 jurisdictions granting the CPA license. These 54 U.S. jurisdictions are the 50 US states, the District of Columbia, and the US territories of the U.S. Virgin Islands, Puerto Rico, Guam, and the Commonwealth of the Northern Mariana Islands. The Northern Marianas Islands are not offering the exam yet. Once you pass the exam, you have to prove that you meet the experience and education requirements in order to be licensed to practice.
Applying to Sit for the CPA Exam
Applying to Sit for the CPA Exam is not done through the national organization but rather at the state/jurisdiction level.
Applying to Sit for the CPA Exam can be a time-consuming process, especially if not done correctly or if you have not met all the requirements prior to sitting for the exam. One person stated that it took him over seven months of paperwork done and redone before he was given permission to sit for the exam.
Steps to complete the administrative application process: This is a multi-step process in which you must be very careful to read accurately while filling out the application documentation. If you have questions about: *the documents needed during submission *the fees to be paid and to whom and/or *eligibility requirements for that jurisdiction, you should contact the Board of Accountancy (or the agency representing that Board) in which you wish to practice as a CPA. To apply:
1.Determine in which jurisdiction you qualify to sit for the exam. There are cases where certain states offer reciprocity which means they accept your CPA license from another state if you meet certain conditions. For more on reciprocity, see Reciprocity.
2.Requirements to sit for the exam differ between the jurisdictions. Go to the Board of Accountancy website for that territory or state or go to NASBA (http://www.nasba.org/nasbaweb.nsf/exam). You may wish to review several jurisdictions before selecting one.
3.Begin the application process by getting the application from the jurisdiction you select, gather any requested supporting documentation (such as college transcript), and fill out the application.
4.Send in a Completed Application and Documents along with the Application Fees. Make certain that the name on the application matches the identification you will present on test day. If the application is in the name of "Cindy Jones" but her driver's license states her name as "Cynthia Jones," she may not be allowed to test.
5.Turn in your application to your board. Since this is not a national application, there is no national office to which to send your application. Check with the website of your state board for the address to which to send all your documents. Pay attention to details: in certain states, a candidate will send their application materials to the Board of Accountancy in that state but in other jurisdictions, all applications are sent to an organization designated by that Board and to the central processing location to that organization. For instance, a candidate who wishes to be a California CPA will send their application directly to the California Board of Accountancy in Sacramento while a candidate who wishes to become a Connecticut CPA will send their application to central processing organization in Tennessee. Fees differ: a wise candidate rereads the fee schedule to make certain that they are sending in the correct fees.
6.Send in your official college transcript if you are a first time candidate. If you were educated outside the US, the Board may require that your transcripts be evaluated by an agency which the Board has approved. There is a list on the Board's website.
7.IF you need special accommodations in accordance with the Americans with Disability Act, now is the time to ask. If you do not put in a request with your application, you may not get the accommodations you need on test day. Your board has to approve any accommodation which is why any accommodation needs to be dealt with at this juncture. They cannot make adjustments on test day.
9.Read the directions carefully before you send off your application. Make absolutely certain that you have provided all the documentation required (e.g., college transcript and/or work experience). Be careful that you have filled out every line correctly. Delays as long as seven months have been reported when someone did not fill out the application correctly.
10.Send in the application fees to your state board and the fees for the test itself with your application. Read the state website carefully. There are basically two fees: one to the jurisdiction or state and the other fee for each part of the exam. State fees range from a state fee of $30 in Kentucky up to $230 in North Carolina. The fees to take each part of the CPA Exam range as well. Check with your state's website to make sure that you know what the latest fees are and send in the correct amount. To be doubly sure, call the local board.
11.Guam is an interesting case because they have an additional fee. Application fee: $255 first time applicants Guam surcharge:$100 per section (for non-residents of Guam) Exam Fees/section: range from $180.95 to $230.55. The one Prometric testing center is in Hagatna. There are no residency, no age or US citizenship requirements, which makes it easier for international students to qualify to sit for the exam in Guam.
12.Puerto Rico, another US territory, has a different set of requirements. US Citizenship is not required.
Minimum age is 21. Residency: Applicant must have a place of business in Puerto Rico or be a resident. Certificate of Good Conduct filled out by the Puerto Rico Police Department must accompany the application to sit for the exam.
There is a first time application fee and an examination fee. If the person fails the section, there is an additional fee to retest which is assessed with each section. Like Guam, Puerto Rico has only one Prometric testing center.
