Certified Public Accountant Examination
Uniform CPA Examination
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ExploreAbout this exam
The Uniform CPA Examination is the gateway assessment that individuals seeking to qualify as U.S. Certified Public Accountants are required to pass. Its stated purpose is protective: it helps ensure that only qualified individuals become licensed as CPAs, which is why the exam is positioned as a public-interest safeguard rather than a mere academic hurdle. Candidates should understand the division of labor before they start. NASBA does not develop the content of the exam and does not score it; NASBA's CPA Examination Services instead supports state boards of accountancy with application processing, credential evaluations and score reporting. That means your jurisdiction's board, not NASBA, controls eligibility, and scores may arrive at different times, with some jurisdictions not releasing them through NASBA's website at all. Preparation begins with eligibility, not with textbooks. Before applying to take a section, a candidate must be declared eligible, and the Pathway to CPA Exam quiz is designed to help you determine the right path. NASBA also recommends familiarizing yourself with the Candidate Guide before applying, and offers a free mobile app for applications, status updates, alerts, jurisdiction-specific guidance and key credentialing information. Because application routes vary by jurisdiction, confirm whether your state or territory uses the CPA Portal before submitting anything.
What you'll study
About Certified Public Accountant Examination preparation
Who actually writes and scores the CPA Exam?
NASBA states plainly that it 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 of accountancy, including application processing, credential evaluations and score reporting. So content and scoring sit elsewhere; NASBA handles the administrative layer that connects candidates to their boards.
What must I do before I can apply for a section?
You must be declared eligible before you can apply to take a section of the CPA Exam. Eligibility is determined through your jurisdiction, so the practical first step is confirming your board's requirements. NASBA's Pathway to CPA Exam quiz is offered as a tool to help you work out which path applies to you before you begin the application.
Should I read the Candidate Guide first?
Yes. NASBA explicitly asks candidates to familiarize themselves with the Candidate Guide before applying for the Uniform CPA Examination. It is listed among the primary exam links alongside the CPA Portal, Prometric, permissible items and exam site closures. Treat it as your baseline reference for test center policies and process details rather than relying on secondhand summaries.
How do I know whether to apply through the CPA Portal?
NASBA states that candidates who apply through one of the listed jurisdictions shown in bold will apply using the CPA Portal, NASBA's online application system. The page then lists every state and territory. Because the bold marking determines the route, check your specific jurisdiction on the current list before creating an application.
Why did my colleague get a score before I did?
NASBA notes that it does not receive all scores at the same time, and that some jurisdictions do not release scores via the NASBA website. Timing therefore varies by jurisdiction rather than by candidate merit. NASBA directs candidates to its X and Facebook channels for score updates, and its CPA Exam Candidates Forum Facebook Group lets candidates compare notes while waiting.
Is there a mobile app for exam administration?
Yes. The free NASBA CPA Mobile App is available on iOS and Android and supports Uniform CPA Examination candidates with exam applications and status updates, personalized alerts and notifications, jurisdiction-specific guidance, and key exam and credentialing information. NASBA describes its goal as making the CPA Exam process more accessible, transparent and candidate-focused.
Where can I connect with other candidates while studying?
NASBA's CPA Exam Candidates Forum is a Facebook Group that provides a platform for candidates to connect, share advice, tips and tricks, ask questions and have fun while preparing to become CPAs. It is a peer community rather than an official source of rules, so verify process questions against the Candidate Guide and your jurisdiction.
What are the most common process mistakes candidates make?
Two stand out from NASBA's own guidance. First, applying for a section before being declared eligible, which the page warns against directly. Second, assuming NASBA develops or scores the exam, or that all scores appear on its website at once. Confirm your jurisdiction's application route and score-release practice early, and review test center policies before exam day.
How should I sequence my study and application work?
Start with eligibility and jurisdiction confirmation, since applying requires it. Then read the Candidate Guide, take the Pathway to CPA Exam quiz, and only then submit through the correct route, whether the CPA Portal or another method. Review permissible items and exam site closures before scheduling. Study order itself is a personal decision; the source does not prescribe a sequence of sections.