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Certified Public Accountants

The Uniform CPA Examination is the examination that individuals must pass in order to qualify for licensure as Certified Public Accountants in any of the 55 U.S. jurisdictions (the 50 states, the District of Columbia, Puerto Rico, U.S. Virgin Islands, Guam, and the Commonwealth of Northern Mariana Islands).

The Uniform CPA Examination is one of the "Three Es" - Education, Examination, and Experience - that are required for licensure as a CPA. Consequently, passing the Examination is not, in itself, sufficient to meet requirements for licensure.

Licensure requirements vary by jurisdiction, and are described on the websites of all Boards of Accountancy. Links to Board of Accountancy websites are available at http://www.nasba.org/nasbaweb.nsf/exam

The Uniform CPA Examination is provided on behalf of the Boards of Accountancy who have the ultimate licensing authority. The Examination is offered jointly by three organizations: NASBA (The National Association of State Boards of Accountancy), the AICPA (American Institute of Certified Public Accountants), and Prometric. The AICPA is responsible for developing and scoring the Examination, NASBA for the National Candidate Database, and Prometric, a part of The Thomson Corporation, for examination delivery at authorized test centers.

The Examination is offered 5 (and sometimes 6) days per week during two months of every quarter. (These periods are known as "testing windows.") Testing is available in January & February; April & May; July & August; and October & November. Testing is NOT available in: March, June, September, and December.

The Uniform CPA Examination consists of four sections:

Auditing and Attestation (AUD). This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, and the skills needed to apply that knowledge.

Business Environment and Concepts (BEC). This section covers knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for and accounting implications of business transactions, and the skills needed to apply that knowledge.

Financial Accounting and Reporting (FAR). This section covers knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations, and governmental entities, and the skills needed to apply that knowledge.

Regulation (REG). This section covers knowledge of federal taxation, ethics, professional and legal responsibilities, and business law, and the skills needed to apply that knowledge.

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