CPA Exam Information

Content and Skill Specifications for the Uniform CPA Examination


(Downloadable PDF)

The Uniform CPA Examination

The Uniform Certified Public Accountant Examination is administered by individual state boards of accountancy. You must register with your state board to take the examination. While the CPA Examination is uniform, the requirements to sit for the examination vary from state to state. Preparation and grading of the examination is managed by the Board of Examiners of the American Institute of Certified Public Accountants (AICPA). For CPA Exam prep information, you may contact the AICPA at:


For CPA Exam information you may also contact the AICPA at:
Parkway Corporate Center
Suite 311
1230 Parkway Avenue
Ewing, NY 08628-3018
(609) 671-2901

AICPA State specific CPA Exam information and application forms


For CPA Exam information you may also contact the AICPA at:
150 Fourth Avenue North
Suite 700
Nashville, TN 37219
800-CPA-EXAM (800-272-3926)

State specific CPA Exam information and application forms

CPA Exam Prep: CPA Exam Questions

The multiple-choice questions of the Uniform CPA Examination draw heavily from statements, opinions, and standards issued by authoritative bodies such as the Accounting Principles Board, Financial Accounting Standards Board, Auditing Standards Board, Governmental Accounting Standards Board, and other committees designated by the AICPA to issue authoritative pronouncements. In addition, candidates can also expect questions related to federal income tax law, the Uniform Commercial Code, the Code of Professional Conduct, and current literature dealing with recent developments in the professional practice of public accounting.  Each question is designed to elicit answers that can be graded uniformly. Questions cover a broad range of technical knowledge and skills that CPAs are required to use in daily situations.  Candidates’ knowledge and skills are assessed using four-option multiple-choice questions (format used in ExamMatrix CPA Exam Prep Course) and simulation problems (ExamMatrix CPA Exam Review Course contains over 290 Simulation Problems). Each section of of the Uniform CPA Examination consists of units called “testlets.” Each testlet contains 24 to 30 multiple-choice questions or one simulation. The exam includes pretest questions that are not used to compute the final exam score; candidates will not know which questions are pretest questions and therefore must answer all questions to the best of their knowledge. Each exam will have three multiple-choice questions testlets, and and the Auditing & Attestation (AUD), Financial Accounting & Reporting (FAR), sections will have 7 simulations each and Regulation (REG) sections will have 6 simulations while BEC will have 3 Written Communication Tasks.


CPA Exam Prep:

Examination Dates & Schedule

The examination is offered during the first two months of each calendar quarter, which are called “testing windows.” These testing windows are as follows:

January 1 – February 28 (or 29)
April 1 – May 31
July 1 – August 31
October 1 – November 30


CPA Exam Registration

Register with your state board of accountancy to take the Unified CPA Examination. Each state board will have different rules and regulations. Once registered, you will receive a Notice to Schedule (NTS). Once you receive your NTS, contact Prometric to schedule your examination.When filling out the application form, make sure that you have filled out the form correctly and completely and return it to the state board before the deadline. Be sure to send the required materials with the application. Read all CPA Exam information very carefully. Application requirements vary from state to state. Make sure you have visited the state board website for your state. When sending in your application, make sure you include all of the material asked for in the application process. Some examples are transcripts, fees, and letters of reference.

CPA Passing Score

A passing score on any section of the CPA Examination is 75. 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 the CPA requirements by state 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 Exam Review or needing a letter verifying completion of the CPA Review should call the ExamMatrix Customer Service Department at 1.800.272.7277

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