REQUIREMENTS TO TAKE THE EXAMINATION



To take the examination to become licensed as a certified public
accountant, you must meet your state's requirements for education,
experience, and knowledge. Most states now require 150 semester hours
of university education.

THE CPA EXAMINATION ITSELF



To become a certified public accountant, you must pass all four parts
of the Uniform CPA Examination. Each state administers the examination
and reports scores to its candidates. However, the examination is made
up and graded by the American Institute of Certified Public Accountants
(AICPA).

EXAMINATION DATES


The exam is offered up to six days a week during January, February,
April, May, July, August, October and November each year. Each two
month testing period is called a window. Candidates make appointments
for specific dates and times during a window at a regional testing
center.



After the state board determines a candidate is eligible to sit for
specific sections of the CPA Examination, the candidate will receive a
Notice to Schedule (NTS).

EXAMINATION STRUCTURE



The four parts of the examination are:

• Auditing & Attestation
  
• 
  Financial Accounting & Reporting (business enterprises, not-for-profit organizations, and governmental entities)
  
• Regulation (professional responsibilities, business law, and taxation)
  
  
• Business Environment & Concepts

The examination takes two days.

Each of the four parts of the examination is graded on a scale of 0 to 100. The minimum passing score is 75.

QUESTION FORMAT



BUSINESS ENVIRONMENT is 100% multiple choice.



AUDITING includes multiple choice questions and simulations.



REGULATION includes multiple choice questions and simulations.



FAR includes multiple choice questions and simulations.