Certified Public Accounting Test

The Certified Public Accountant (CPA) test is the only certification available for accountants. This test is required to become licensed and serve the public as an accountant and ensures that only the most qualified and professional individuals qualify.

If you are interested in taking the CPA test, the first step is to determine if you qualify. This can be complicated because the education requirements vary by state. Some states require 120 hours of training, while some require more. Some states divide the education requirements by subject area, such as accounting and business. Some states also have requirements regarding your age and residency. It’s best to check your state board’s website to verify their requirements.

If you meet the requirements for the CPA test, you will need to contact your state board directly to request an application. You must complete a separate application for each exam section. You will need to complete the application and submit it, along with the applicable fees. The fee depends on the sections for which you qualify. The fee is paid to the National Association of State Boards of Accountancy (NASBA) and your state’s board of accountancy. Once your application is processed, and you are deemed eligible, you will receive a Notice to Schedule (NTS) in the mail informing you of the tests for which you qualify. It will also list the ID number and code you will need to start the test scheduling process, as well as the dates when you can take the CPA test. You can schedule your test(s) online or by telephone. Once you receive the NTS, you should schedule the exam as soon as possible to ensure that space is available. Scheduling must be done at least five days before your planned test date.

On the day of your CPA test, you should plan to arrive 30 minutes early to allow sufficient time to check-in. You will need to bring your NTS, as well as two forms of ID, both of which must be current and contain a signature. One must also bear your photograph. You will not be allowed to bring any personal belongings into the testing center. You will need to place your purse, wallet, cell phone, etc. in a small locker. The only item allowed is earplugs.

The CPA test consists of four sections: auditing and attestation (AUD), regulation (REG), financial accounting and reporting (FAR), and business environment and concepts (BEC).

• The AUD section consists of 90 questions related to auditing standards and procedures.
• The REG section has 72 questions related to business law, federal taxation, professional and legal responsibilities, and ethics.
• The FAR section consists of 90 questions related to accounting principles for non-profits and government entities.
• The BEC section has 72 questions relating to business concepts and transactions.

A total of 14 hours is allocated to complete all four sections of the CPA test. After each unit, you are given the option to take a break. The clock will continue to run, so it’s best to use your breaks wisely to ensure that you have enough time to complete the test. After the CPA test, the test is given to the American Institute of Certified Public Accountants (AICPA) for scoring.