CB Bookkeeper
Certified Bookkeeper (CB)
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ExploreAbout this exam
The Certified Bookkeeper (CB) credential is awarded by the American Institute of Professional Bookkeepers (AIPB), which describes itself as the bookkeeping profession's national association since 1987 and its national certifying authority. The designation is aimed at working bookkeepers, full-charge bookkeepers and accounting staff who want a marketable, verifiable credential and the letters "CB" after their name. Most candidates already handle day-to-day transaction work and want to demonstrate the technical judgment behind it - knowing why an entry is made, not just how to key it.
The exam is multiple choice and covers six areas: adjusting entries, correction of accounting errors, payroll, depreciation, inventory, and internal controls and fraud prevention. Because the exam spans all six, passing requires broad competence rather than depth in a single specialty; weakness in one area is not offset by strength in another.
Preparation is flexible. AIPB offers a self-paced online 99-hour Certified Bookkeeper prep course and describes its online courses as self-paced lessons where students can contact the instructor with questions. That structure suits candidates studying alongside full-time work. A practical approach is to build conceptual strength in adjusting entries and error correction first, since the reasoning involved recurs throughout payroll, depreciation and inventory questions, then finish with internal controls as a review topic.
What you'll study
About CB Bookkeeper preparation
What is the format of the CB exam?
AIPB lists the Certified Bookkeeper exam as multiple choice. The AIPB home page does not publish the number of questions, the time limit or the appointment format, so confirm current logistics directly with AIPB before scheduling. Plan on a broad, concept-based test rather than a calculation-only one.
How difficult is the CB exam?
Difficulty comes mainly from breadth. Six separate subject areas are tested, so you cannot lean on one strength. Candidates who only do routine data entry often struggle with adjusting entries and error correction, because those topics require reasoning about why an entry is needed rather than following a routine.
How long should I plan to study?
AIPB's online Certified Bookkeeper prep course is listed at 99 hours of instruction. Because the courses are self-paced, calendar time depends entirely on your weekly availability. Treat the 99 hours as the content benchmark and add review time for the domains where you are weakest.
In what order should I study the six topics?
Start with adjusting entries, then correction of accounting errors. Both build the reasoning you reuse in depreciation and inventory, so study those third and fourth. Payroll comes next because it combines accrual concepts with its own tax rules. Finish with internal controls, which is largely conceptual and works well as a final consolidation pass.
What are the most common ways candidates fail?
Three patterns recur: memorizing journal entries without understanding the underlying principle, skipping payroll tax mechanics because they feel tedious, and underestimating internal controls as "common sense." Internal controls questions test segregation of duties and authorization logic specifically, so vague familiarity is usually not enough to answer them correctly.
Can I retake the exam if I do not pass?
The AIPB page reviewed here does not state a retake policy, waiting period or fee for repeat attempts. Since exam policies are revised periodically, contact AIPB directly for the current rule rather than relying on what other candidates report from earlier years.
Is the AIPB prep course required to sit for the exam?
AIPB promotes a 99-hour online Certified Bookkeeper prep course but the page reviewed does not say whether it is mandatory. Many candidates self-study instead. Ask AIPB whether any coursework, experience or membership requirement applies before you register, so you do not buy materials you will not need.
Do I need to be an AIPB member to earn the CB?
The source page treats membership and certification as separate offerings and does not state that membership is a prerequisite. Membership is promoted for updates on bookkeeping, accounting and payroll rules, plus answers to on-the-job questions, which is useful but distinct from the credential itself.
What score do I need to pass, and how long is the credential valid?
Neither the passing score nor the validity period is published on the AIPB page reviewed here. Both are common sources of outdated hearsay, so verify them with AIPB at the time you register rather than planning around a figure you found in a forum or older study guide.