About the CPA license
Candidates must pass a rigorous, four-part exam called the “Uniform CPA Examination” that is prepared and administered by the American Institute of Certified Public Accountants (AICPA).
Candidates must also meet educational, work experience, and other requirements specific to the state or jurisdiction in which they intend to be licensed to practice. These requirements are determined by the appropriate State Board of Accountancy. There are 55 separate Boards of Accountancy, and all of these boards are members of the National Association of State Boards of Accountancy (NASBA).
Candidates must also meet educational, work experience, and other requirements specific to the state or jurisdiction in which they intend to be licensed to practice. These requirements are determined by the appropriate State Board of Accountancy. There are 55 separate Boards of Accountancy, and all of these boards are members of the National Association of State Boards of Accountancy (NASBA).
Qualifying to take the Uniform CPA Examination
It’s important to know the prerequisites of the state or jurisdiction in which you will apply for the CPA Exam and to plan to meet their individual requirements.
Currently, most states require the completion of all educational requirements before a candidate is qualified to take the CPA Exam. States generally require a bachelor’s or higher degree. States generally require 150 semester hours in specific subject areas as determined by the applicable State Board of Accountancy. Subject areas may include:
Currently, most states require the completion of all educational requirements before a candidate is qualified to take the CPA Exam. States generally require a bachelor’s or higher degree. States generally require 150 semester hours in specific subject areas as determined by the applicable State Board of Accountancy. Subject areas may include:
Accounting, including Accounting Principles, Cost Accounting, Federal Taxation, and Auditing
Business Law, including coverage of the Uniform Commercial Code
Finance
Business Statistics
Business and Accounting Electives
Liberal Arts and Sciences
Economic Principles
Business Law, including coverage of the Uniform Commercial Code
Finance
Business Statistics
Business and Accounting Electives
Liberal Arts and Sciences
Economic Principles
Applying to take the Uniform CPA Examination
Candidates should apply with the state or jurisdiction in which they intend to practice. The process consists of submitting forms and transcripts, along with fees, to the State Board or its designee
Candidates should apply with the state or jurisdiction in which they intend to practice. The process consists of submitting forms and transcripts, along with fees, to the State Board or its designee
Reciprocity among states
Because they use the Uniform CPA Examination, most states recognize the validity of licenses obtained from other states, and may allow you to claim credit for successful completion of the examination in another state if you submit affidavits proving you meet their criteria. However, this process can be complex and candidates are generally advised to apply to take the exam in the state they will be licensed to practice. Check for the specific rules that apply to you at www.nasba.org.
Because they use the Uniform CPA Examination, most states recognize the validity of licenses obtained from other states, and may allow you to claim credit for successful completion of the examination in another state if you submit affidavits proving you meet their criteria. However, this process can be complex and candidates are generally advised to apply to take the exam in the state they will be licensed to practice. Check for the specific rules that apply to you at www.nasba.org.
What to expect after you apply
Approved candidates are sent a Notice to Schedule (NTS) by mail, e-mail, or fax. Candidates must have the NTS to schedule an actual test date at one of the 300 Prometric Test Centers across the United States and the five additional jurisdictions that are approved to administer the CPA Exam.
Generally, candidates must sit for their first exam within six months of receiving the NTS, although this can vary by jurisdiction. Exams must be scheduled at least five days in advance of your choice of date. However, it is best to contact Prometric at least 45 days in advance to get your first choice of date and time. Test Center locations are available at www.prometric.com/cpa.
Approved candidates are sent a Notice to Schedule (NTS) by mail, e-mail, or fax. Candidates must have the NTS to schedule an actual test date at one of the 300 Prometric Test Centers across the United States and the five additional jurisdictions that are approved to administer the CPA Exam.
Generally, candidates must sit for their first exam within six months of receiving the NTS, although this can vary by jurisdiction. Exams must be scheduled at least five days in advance of your choice of date. However, it is best to contact Prometric at least 45 days in advance to get your first choice of date and time. Test Center locations are available at www.prometric.com/cpa.
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