CPA Exam Grading – Results & Score Release

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For a better understanding of CPA Exam results, including CPA Exam score release and grading, ExamMatrix has compiled the following information.

The AICPA is a non-profit national association representing the accounting profession in public practice, business and industry, government and education. Preparation of the CPA Exam is the responsibility of the Board of Examiners of the AICPA. This board also supervises CPA Exam grading. Most of the comments related to preparing reporting CPA Exam results and grading the CPA Exam are adapted from Information for Uniform CPA Examination Candidates, published by the AICPA. If you wish to obtain a copy of this booklet ($5.75 per copy for members and $7.25 for nonmembers) simply write to the AICPA at the address listed below. Students may be eligible for a 30% discount with written proof of student status.

AICPA Harborside Financial Center 201 Plaza III Jersey City, NJ 07311-3881 (201) 862-4272 http://www.aicpa.org

The Grading Process

As you wait for the CPA Exam score release date, your exam is scored both electronically and by humans.  Other than the written communication section of the exam, which requires you to complete tasks such as writing a letter or memo, the questions contained in the exam are formatted to allow responses to be scored electronically. Human graders will score all written communication responses.

The AICPA reports advisory grades to each board of accountancy. The boards of accountancy are responsible for issuing official grades. Some boards of accountancy issue Candidate Diagnostic Reports with the grades. The Report indicates the points the candidate earned in each content area of each section. Candidates may ask their board of accountancy to submit a request to the AICPA for review of their papers.

When Grades are Released

Initially, scores will be sent from the AICPA to NASBA at the end of each testing window. For example, the scores for those candidates who took the examination during the first testing window, April 5, through May 30, will be sent to NASBA by June 30. Subsequently, NASBA will then forward those scores to the Boards of Accountancy for distribution to candidates usually within one week.

Passing Scores

Two aspects of the CPA Exam that are consistent for all candidates are the content of the Exam and the grading. Each section of the CPA Exam is graded separately. A minimum score of 75 is set as the passing grade on each section. In most states, a candidate who receives a score of 75 on a certain number of sections of the examination is said to have qualified as a conditioned candidate. In general, this means that the candidate has only to pass the remaining sections within 18 months.

The rules concerning the time period during which the condition remains valid vary among the states. Check with your state board for rules of conditional credit.

The conditioning requirements of each state, along with any additional special conditions that may apply, are printed in the American Institute of Certified Public Accountants (AICPA) Digest of State Accountancy Laws and State Board Regulations. Along with the conditioning requirements, this digest gives the principal legal requirements that govern the licensing and regulation of professional accountants in all states and territories where the CPA Examination is given. It may be ordered from the AICPA at Parkway Corporate Center, Suite 311, 1230 Parkway Avenue, Ewing, NJ 0628-3018.

Because the conditioning requirements are subject to change, a candidate should always seek the most current information available by writing to the appropriate state board of accountancy.

Additionally, in some states, if a minimum score is not obtained on the examination, a candidate is required to show proof of further study. Candidates needing ExamMatrix to confirm their enrollment in the CPA Review or needing a letter verifying completion of the CPA Review should call the ExamMatrix Customer Service Department at 1.800.272.7277