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The Uniform CPA Examination

Todays Date: January 16, 2019

The Uniform CPA Examination is offered through a partnership of these three organizations in a joint effort to maintain high licensing standards:

* AICPA (American Institute of Certified Public Accountants) handles the development and the scoring of the exam; * NASBA (The National Association of State Boards of Accountancy) organizes the National Candidate Database and sends the scores to the jurisdictions to be given to those who took the exam; and * Prometric delivers the computer-based test at its 300+ U.S. authorized test centers.

The CPA Exam is the national exam which is 1/3 of the “Three Es” required to be licensed as a CPA: Education, Examination, and Experience. Therefore, passing the exam by itself is not enough to meet the requirements of being a licensed CPA.

You qualify to sit for the CPA Exam by meeting the requirements of one of the 55 jurisdictions granting the CPA license. These 55 U.S. jurisdictions are the 50 US states, the District of Columbia, and the US territories of the U.S. Virgin Islands, Puerto Rico, Guam, and the Commonwealth of the Northern Mariana Islands. The Northern Marianas Islands are not offering the exam yet.

Through the NASBA website, http://www.nasba.org/nasbaweb.nsf/exam, you can research a list of each jurisdiction’s requirements.

Currently, the CPA Exam is provided for the jurisdictions/state boards of accountancy which offer the exam to their candidates. Since the CPA Exam is uniform, the same test is offered in Portland, Oregon and Portland, Maine, which means that each candidate is held to the same high standards.

Each Board of Accountancy has the ultimate licensing authority for that jurisdiction/state.

At present, the exam is NOT given outside the U.S. or its territories.

The CPA Exam is only offered in English.

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