CPA (CPA Exam)
Uniform CPA Examination
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ExploreAbout this exam
The Uniform CPA Examination is the licensing exam that individuals must pass to become licensed as U.S. Certified Public Accountants. Its stated purpose is public protection: the exam helps ensure that only qualified individuals become licensed as CPAs. Candidates generally sit for it after completing their accounting education and meeting the requirements of the jurisdiction they apply through, since eligibility is a prerequisite - before you can apply to take a section of the CPA Exam, you must be declared eligible.
The exam is taken section by section, and administration is shared among several parties. NASBA does not develop the content of the CPA Exam and is not responsible for scoring it; NASBA's CPA Examination Services provides services to state boards that include application processing, credential evaluations, and score reporting. Candidates in participating jurisdictions apply through the CPA Portal, NASBA's online application system, and test at Prometric centers, where test center policies and permissible items matter.
Preparation is mostly a scheduling and eligibility project before it is a content project. Read the Candidate Guide before applying, confirm which jurisdiction you will apply through, and plan study time around one section at a time. Expect score releases to arrive on different schedules, and do not assume your jurisdiction posts scores on NASBA's site. This page is an independent study resource and is not affiliated with or endorsed by any accounting body or test administrator.
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About CPA preparation
Who has to take the Uniform CPA Examination?
Anyone seeking to qualify as a licensed U.S. CPA is required to pass the exam. It exists to protect the public interest by helping ensure that only qualified individuals become licensed. Before applying, confirm that you meet the eligibility rules of the jurisdiction you intend to apply through, since eligibility is determined before you can register for a section.
How do I apply to sit for a section?
You must first be declared eligible by the jurisdiction you apply through - you cannot apply to take a section until then. Many jurisdictions accept applications through the CPA Portal, NASBA's online application system; NASBA publishes the jurisdiction list. Read the Candidate Guide before you apply so you understand the steps and required documents.
Who writes the questions and who scores the exam?
NASBA does not develop the content of the CPA Exam and is not responsible for scoring it. Its CPA Examination Services role is service delivery to state boards, including application processing, credential evaluations, and score reporting. If you need detail on content coverage or scoring, work from the Candidate Guide and the materials published by the exam's content owner rather than assuming NASBA handles it.
How many questions are on each section, how long is it, and what does it cost?
Those specifics are not stated in the source material behind this page, and they change over time, so treat any figure you see quoted casually as unreliable. Verify current section length, item counts, and fees with your jurisdiction and the Candidate Guide before you budget or schedule. We deliberately do not publish numbers we cannot source.
When will I get my score?
Do not expect a single nationwide release moment. NASBA states that it does not receive all scores at the same time, and some jurisdictions do not release scores through NASBA's website at all. Check how your specific jurisdiction releases results, and follow NASBA's score update channels rather than refreshing the portal on a guessed date.
What happens if I fail a section - can I retake it?
Retake rules, waiting periods, and any limits on attempts are set by jurisdictions and are not described in the source material for this page. Rather than rely on secondhand claims, confirm the current retake policy for your jurisdiction before you reapply. Candidates commonly lose time assuming a waiting period that does not apply to them.
Where do I take the exam, and what can I bring?
Testing is delivered at Prometric test centers. Before test day, review test center policies and the permissible items list - the rules on what you may bring into the room are strict and are enforced at check-in. Also check for exam site closures, which are posted, so a weather or facility cancellation does not cost you a scheduled seat.
Which section should I study first?
Plan around one section at a time rather than spreading effort across all of them. Start with the section you are scheduled to sit for, and build a study calendar backward from that date. Candidates who study broadly but schedule nothing tend to accumulate knowledge without ever booking a seat, which is one of the most common ways progress stalls.
What are the most common ways candidates get derailed?
In our experience the failures are mostly administrative, not intellectual: applying before confirming eligibility, skipping the Candidate Guide, missing jurisdiction-specific score release rules, arriving unaware of permissible-item rules, and losing a seat to an unheeded site closure. Content gaps are fixable; a missed deadline or a rejected application costs weeks.
Where can I get help with application or credential questions?
NASBA CPA Examination Services can be reached at 800-CPA-EXAM (800-272-3926), or 615-880-4250 for international callers, and it publishes dedicated contact forms for application, credential evaluation, testing accommodations, and general exam questions. It also offers a free CPA Mobile App for iOS and Android with application status updates and jurisdiction-specific guidance.