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The Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in The United States of America. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia , Guam , Puerto Rico , the U.S. Virgin Islands and the Northern ...
The CPA exam fees vary by state but expect to pay an application fee and separate fees for each exam section. It’s a good idea to budget for these expenses early on.
State boards of accountancy are responsible for assessing eligibility of candidates to sit for the CPA examination. Boards are also the final authority on communicating exam results received from NASBA to candidates. The AICPA is responsible for setting and scoring the examination, and transmitting scores to NASBA.
The 2024 CPA exam update didn’t change the length of the CPA exam, but the National Association of State Boards of Accountancy significantly altered the structure.
For example, Texas prohibits the use of the designations "accountant" and "auditor" by a person not certified as a Texas CPA, unless that person is a CPA in another state, is a non-resident of Texas, and otherwise meets the requirements for practice in Texas by out-of-state CPA firms and practitioners. [3]
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
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The administration of the IQEX exam is similar to that for the Uniform CPA Exam, with a few key differences: Application is made directly to NASBA, not to a state board of accountancy The exam can be sat at Prometric test centers outside the United States (although Canada is the only other country in which the exam is normally offered)
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