Q: When is the
exam administered?
A: The CBT CPA exam is administered during two of
every three months in a calendar year quarter. For instance,
the exam is offered in January and February, March is a
non-testing month. April/May are testing months; June is a
non-testing month. July/August are testing months, September
is a non-testing month. October/November are testing months,
December is a non-testing month.
Q: What is the application process under the CBT?
A: 1. Candidates must apply to their respective state board
or its agent and will need to specify the parts for which
they are applying to sit. The state board will then
determine a candidate's eligibility to sit for the exam. A
list of states and who to contact for an application are
listed in the Candidate Bulletin that is downloadable at
www.cpa-exam.org.
When you apply you will be asked to specify your preferred
method of receipt of the Notice to Schedule (NTS) either via
the United States Postal Service, fax or email. If you do
not specify, the NTS will be mailed to you. Candidates have
received the quickest response when indicating receipt by
email or fax.
2. Within approximately two weeks of the approval of the
application and payment of all fees, the state board or its
designee will issue a NTS to the candidate. Allow 7-10 days
for regular mail or 1-2 days for e-mail or fax.
All jurisdictions have established a six-month NTS
validation period except:
Texas - 90 days
California - 9 months
North Dakota - 12 months
South Dakota - 12 months
Louisiana - 9 months.
3. Once the NTS is received, candidates must verify the
accuracy of all information. If any information is
inaccurate the candidate must contact the state board before
scheduling any exam with Prometric. If the NTS is accurate,
students can then schedule exams with Prometric.
Q: How long will the application process take?
A: First time applicants should be prepared for the
application process to take from four to eight weeks.
Careful and accurate completion of applications, including
timely submission of all information (transcripts) may speed
up the process. Re-examination candidates can expect a
shorter application period.
Q: When should I start the exam application/registration
process?
A: We highly recommend that the process be started
as early as possible.
Due to the fact that a candidate faces multiple deadlines,
including a six-month notice to schedule deadline in
conjunction with the 18-month window to complete all parts
of the exam, a candidate must carefully plan their approach
to sitting under the CBT.
The AICPA and Prometric recommend scheduling test dates 45
days prior to the date you wish to take your exam to ensure
the best chance of receiving that date. For example, if a
candidate wishes to sit on May 15 for an exam, they should
call on April 1st to ensure that they get their chosen date.
In order to be able to schedule on April 1st, the candidate
must have received the NTS. To ensure receipt by April 1st a
candidate should begin the application process in early to
mid-February.
Candidate demand and testing site seating availability may
also play a role in any given geographic location.
No appointments are given fewer than 5 days in advance.
Q: Do candidates have a specific time period after the
examination to meet the educational requirements?
A: Many states that previously allowed completion of
educational requirements to occur after the examination have
indicated that under the CBT, the educational requirements
will have to be met prior to approval of the candidate's
application. Some states have retained rules allowing
candidates to sit before completing all educational
requirements provided the requirements are met within a
certain time period.
Each jurisdiction has retained the power to determine the
rules under which its candidates can sit. It is the
candidate's responsibility to be aware of these
requirements.
Q: Can I take the exam outside of my application state?
A: Generally, yes. Candidates may sit at any
Prometric location within the 54 jurisdictions, regardless
of the state of application. However, a candidate can only
be registered with one state at a time and must meet the
licensing state's requirements, regardless of the physical
location in which he or she chooses to sit. Candidates
should verify this with the state board to which they are
applying for licensure.
Q: What does the exam cost?
A: The total cost of the CBT varies on a
state-by-state basis. The total cost is comprised of two
fees: (1) Application Fee and (2) Examination Fee. Each
state board determines the application fee separately.
The Examination Fees per section are established by the
boards of accountancy.
Depending upon the state, fees may be paid to the state
only, the state and NASBA or NASBA only. Please refer to the
state board's directions in the state in which you intend to
apply to sit for the exam.
Q: How do I schedule my exams?
A: Candidates can schedule their exams in one of
three ways: on the Web at
www.prometric.com/cpa,
calling the Candidate Services Call Center at
1-800-580-9648, or calling your local test center directly.
If you need special accommodations call 800-967-1139.
Candidates wishing to test in Guam can schedule on the web
at
www.2testGuam.com
or by calling the Guam Computer Testing Center at
671-475-5000. A surcharge for each section will apply to
candidates wishing to test in Guam.
Q: What do I do the day of my scheduled appointment?
A: Candidates must arrive 30 minutes prior to the
examination appointment time. Failure to do so could result
in denial of permission to sit and candidates will not
receive a refund of fees paid in that situation.
Candidates must bring the NTS to the scheduled appointment.
The name must match the identification presented (candidates
should be verifying this information when the NTS is
initially received). If you do not have your NTS, you will
not be admitted into the test center and you will forfeit
all examination fees for that section.
Additional information on security measures, acceptable
identification and other procedures at the Prometric
locations can be found in the Candidate Bulletin, published
by the AICPA, and available for download at
www.cpa-exam.org.
Q: What if I schedule my date and need to change it?
A: Appointments with Prometric may be rescheduled at
least 30 days in advance at no additional charge. If you
reschedule within 5-29 days of the scheduled appointment, a
fee of $35 will be due. If you reschedule between 5 days and
24 hours of the scheduled appointment, you will have to pay
the following fees:
Audit: $101.25
Business: $56.25
Financial: $90.00
Regulation: $67.50
The fees to change your scheduled appointment are paid
directly to Prometric.
Candidates who cancel appointments (without rescheduling)
or fail to show at the scheduled time will not receive
refunds of any fees.
Q: What can I bring to the exam center?
A: Candidates are encouraged to bring very little
into the test center. Any personal items must be put into a
locker prior to entering the test room. Many items such as
cell phones, personal digital assistants, papers, books and
other items are prohibited in the test room.
Complete lists of acceptable and unacceptable items and
other test center regulations can be found in the Candidate
Bulletin, as mentioned above.
Q: What are the four parts of the exam?
A: The four parts are Auditing and Attestation,
Financial Accounting and Reporting, Regulation, and Business
Environment and Concepts. Auditing and Attestation covers
knowledge of auditing procedures, generally accepted
auditing standards and other standards related to attest
engagements, and the skills needed to apply that knowledge.
Financial Accounting and Reporting covers generally
accepted accounting principles for business enterprises,
governmental entities, and not-for-profit organizations, and
the skills needed to apply that knowledge.
Regulation combines federal taxation, ethics, professional
and legal responsibilities and business law topics, and the
skills needed to apply knowledge.
Business Environment and Concepts 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.
Full detail of the content specification outlines for each
part is available online at
www.cpa-exam.org.
Q: What is the length of the CBT?
A: The length of the CBT is as follows:
Auditing and Attestation - 4.5 hours
Financial Accounting and Reporting - 4.0 hours Regulation -
3.0 hours
Business Environment and Concepts - 2.5 hours
Candidates will have the total time available at their
discretion to complete all testlets, both multiple-choice
and simulation. The computer screen will have a count-down
timer which will let you know the time remaining as you work
through the examination.
Q: How many parts can a candidate take at a time?
A: A candidate can sit for one or more parts during
a given testing window (however, a candidate cannot take one
specific part more than once in a given testing window).
Thus a failed section may be retaken in the next testing
window after receiving a new NTS for that section.
Currently no requirement exists stating that a student must
sit for more than one in any testing period.
Q: What types of skills are the examiners testing?
A: The CBT is focused on testing skills deemed
necessary for entry-level CPAs. The five skills identified
by the Board of Examiners Content Committee are research,
communication, analysis, judgment and understanding.
For a definition of each of these skills, please review the
January/February 2003 CPA
Exam Alert published by the AICPA at
www.cpa-exam.org.
Q: When are pronouncements eligible to be tested?
A: Accounting and auditing pronouncements are
eligible to be tested in the testing window beginning six
months after a pronouncement's effective date. If early
application is permitted, the new pronouncement is eligible
to be tested in the window beginning six months after the
issuance date. In that instance, both pronouncements may be
tested until the old pronouncement is superceded.
For federal taxation, the Internal Revenue Code and tax
regulations in effect six months before the beginning of the
window may be tested.
For other materials covered in the Regulation and BEC
sections, federal laws will be eligible for testing in the
window beginning six months after their effective date and
uniform acts in the window beginning one year after their
adoption by a simple majority of the jurisdictions.
Q: Are there essays on the CBT exam?
A: There are no essay questions as they previously
existed on the paper and pencil CPA exam. However,
simulations may require the candidate to provide some form
of written communication. The written communication portion
of the simulations will be 10% of the overall exam scoring,
where applicable.
Candidate responses to the written communication
requirements should present the correct information in
writing that is clear, complete and professional.
Only those writing samples that are generally responsive to
the topic will be graded.
If the response is off-topic or offers advice that is
clearly illegal, you will not receive any credit for the
response.
Scores will be based on three general writing criteria:
organization, development and expression. Specific details
of each can be found at the AICPA website,
www.cpa-exam.org.
Q: Can I use a calculator?
A: Hand-held calculators are not allowed in the
testing room. Candidates will have access to a computer
calculator, provided in the software, that has basic
functionalities.
Q: Is there a stated or suggested time period for each
testlet?
A: The exam does not state a suggested time period
for each testlet. Candidates will be shown a countdown clock
on their computer screen showing the overall time limit for
each part (for example 4.5 hours for Auditing and
Attestation). The candidate will be required to allocate and
track their time individually.
Information suggests that an average time frame for a
simulation would be from 30-50 minutes depending upon the
section, topic and analysis required.
Q: Is the exam uniform?
A: Candidates will take different equivalent exams.
Each exam will be drawn from a pool of test questions. The
specifications of the questions will ensure that the results
are comparable among students.
The AICPA designed test system will ensure that all tests
meet content and psychometric specifications. All items will
be classified according to their content and statistical
properties before they are administered in an operational
test. The testing software will then administer all items
according to the specifications to ensure that each
candidate is administered a test of appropriate content
coverage and difficulty.
Q: What types of questions are found in each of the
parts?
A: Each section's exam will consist of three
testlets of multiple-choice questions (24-30 multiple choice
questions per testlet). In addition, students will receive 2
simulation testlets per section (but not in Business
Environment & Concepts). Each testlet will contain
questions from the entire section's content specification
outline.
As a candidate completes each testlet and submits it for
grading the next testlet will appear. The candidate will not
be able to go back to a previous testlet nor look ahead at a
subsequent testlet or simulation until the current one is
submitted for grading. However, within each testiet a
candidate will have the ability to "mare questions to
go back and further review before submission.
With the exception of BEC, which is 100% multiple choice at
present, approximate weighting of the types of questions is
70% multiple-choice and 20% simulations, other than the
written communication portion, and 10% for the written
communication.
Q: What are simulations?
A: Simulations are condensed case studies and are
designed to complement the multiple choice questions. The
simulations will require candidates to exhibit skills deemed
necessary for an entry-level accountant to possess.
Typical candidate skills necessary include the ability to
use a mouse, check boxes, basic spreadsheet skills (not
specific to types of software), form completion, fill-in the
blanks, use of tables, research (using professional
literature) and preparation of written communications such
as letters, memos and reports.
Simulations are not currently included on the Business
Environment and Concepts exam.
Q: What are "pretest" questions?
A: Pretest questions are used to develop future
examinations; they are NOT used in computing examination
scores. Each testlets or simulation may include pretest
questions.
Q: How is the CBT graded? What is a passing score?
A: Grades on the CBT range from 0 to 99 with a
scaled 75 the passing score. States do have the ability to
issue scores in any form they choose and some have issued
only pass/fail results.
Exam questions, other than the written communication
exercises contained in the simulations, will be formatted to
allow responses to be scored electronically. Human graders
will grade all written communication questions.
Q: When/How are candidates notified of their grades?
A: Scores are generally reported in the first month
of the testing window following the one in which the
candidate tested. An effort is currently under way to
shorten the time period between testing and score reporting.
Accelerated score reporting will be implemented gradually,
beginning in the fall of 2005. Until the new schedule is
fully in effect, candidates should expect scores to be
reported according to the following.
Advisory scores and performance information are sent by the
AICPA to NASBA, and NASBA then forwards the advisory scores
to boards of accountancy for approval and subsequent
distribution to candidates. Each board of accountancy sets
its own schedule for score approval and release.
Q: Has the AICPA provided additional guidance for
candidates preparing for the CBT?
A: The AICPA currently has a tutorial available on
the website that allows candidates to become familiar with
the functionalities of the CBT. The AICPA and NASBA have
indicated that candidates should be familiar with the
functionality before going to the test center. This tutorial
will not be available at the Prometric sites.
A sample test containing a few sample multiple-choice
questions and a simulation for each section is also
available on the AICPA website (
www.cpa-exam.org).
Q: What is the time frame in which a candidate must pass
all parts of the exam?
A: Each state board can establish its own policy on
the time frame in which a candidate must pass all parts. The
AICPA has recommended a rolling 18-month window in whicha
candidate must pass all parts of the exam. Credit is
established under the CBT bypassing one part of the exam.
This begins the 18-month recommended window. If a candidate
passes additional parts within the 18-months, but does not
pass all three, credit for the first part passed may be lost
(the 18-month window is exhausted).
A new18-month window would then have begun with the second
part initially passed. If the remaining sections, including
the one for which credit was lost, are passed within
18-months the candidate has met the required time frame. Be
sure to check with your state board for its rules.
