The Uniform Certified Public Accountant (CPA) Examination offered by the American Institute of Certified Public Accountants (AICPA) qualifies successful candidates as Certified Public Accountants (CPA).
In order for a candidate to sit for the CPA exam, they must first meet certain eligibility requirements set by each jurisdictions board of accountancy. The boards require the candidates to meet certain education and experience requirements before they are declared eligible to sit for the CPA exam. There are currently 55 jurisdictions with boards to regulate the eligibility requirements. The boards base their requirements on state and federal law, as well as experience necessary to fulfill the position.
In addition to the eligibility requirements, the local boards also set the examination fees, as they may vary from state to state. Be sure to check with your local board for the cost of the exam. The exam is administered at Prometric computer-based testing centers located nationwide. Candidates will be able to choose a convenient testing center location nearest them after they have been approved and paid for their exam.
The exam is broken into four sections: Auditing and Attestation in four hours, Business Environment and Concepts in two and half hours, Financial Accounting and Reporting in four hours, and Regulation in three hours.
Candidates do not have to schedule their sections on the same day. They may be taken at different times. After being approved to take the exam, candidates will receive a Notice to Schedule. In that, they will be given information on how to contact Prometric to schedule each sections of the CPA exam.
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