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CPA Test

One of the three eligibility criterions for students wishing to acquire the licensure as certified Public Accountants in any of the 55 U.S. jurisdictions (the 50 states, the District of Columbia, Puerto Rico, U.S. Virgin Islands, Guam, and the Commonwealth of Northern Mariana Islands) is to pass the Uniform CPA Examination. The other two requirements for obtaining licensure are Education and Experience. Some times the requirements for license may differ with jurisdiction. The details of these can be found on the http://www.nasba.org/nasbaweb.nsf/exam link.

The CPA Examination tests the students’ ability to exhibit the knowledge and skills necessary to protect the public interest in a rapidly changing business and financial environment at the entry level.

The Board of Examiners of the American Institute of Certified Public Accountants (AICPA) is in charge for organizing and ranking the Uniform CPA Examination and ascertaining suitable passing standards. The Examination is conducted the board through three organizations working in mutual collaboration.

Since the paper-based format of the test is not available the Examination has to be taken in a computer-based format only. The Examination is not available outside the U.S. and U.S. territories. The Examination is presented only in English.

The computer based standardized CPA Examination is a 14-hour exam divided into four sections.

The fourth Business Environment & Concepts section is the latest addition and covers knowledge of the general business environment and business concepts.

The CPA exam will consist mostly of multiple-choice questions and the rest being computer simulations using spreadsheets and databases. The minimum passing score of the CPA is 70 on a scale of 0-99. The time limit for passing the four Examination sections is determined by Boards of Accountancy. Most of the boards allow a time period of 18 months for students who have assed one section to complete the remaining three sections. Students are advised to check with the concerned boards about their requirement rules.

A 60-day time period called a "testing window" is made available quarterly for candidates. The computer-based examination will be available during this period. There is no special application process for international applicants. Similar to the U.S. applicants, international candidates are also expected to select the jurisdiction in which they desire to become licensed and file an application with the Board of Accountancy in that jurisdiction. If there were any special directions for international applicants the board requirements would state them.

Apart for the CPA examination, the Boards of Accountancy test their applicants through various channels. These may include interviews, letters of reference, investigation of educational background, and affidavits of employment. Some Boards of Accountancy oversee an ethics examination to evaluate a candidate's awareness of the rules of professional conduct. Candidates are also required to meet the academic requirements in their state, which are usually at least 150 credit hours.