The Uniform CPA Examination 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.
A person qualifies 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 you can reach a list of each jurisdiction’s requirements.
The exam 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.
Currently, the CPA Exam is provided for the jurisdictions to offer 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.
The Uniform CPA Examination Candidate Bulletin is published by the American Institute of Certified Public Accountants (AICPA) and serves as the official handbooks for you when you are planning on sitting for the CPA Exam. The Bulletin covers the basic information on: * how to apply for the exam * how and when to schedule your exam dates * the rules which govern the test centers * when you can expect your scores * which topics are covered on the exam itself * the structure of the exam * the roles and responsibilities of CPA Examination partners such as the AICPA, NASBA, and Prometric * and contact information for all the 54 active state boards of accountancy.
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