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To become a CPA in the United States, the candidate must sit for and pass the Uniform Certified Public Accountant Examination (Uniform CPA Exam), which is set by the American Institute of Certified Public Accountants and administered by the National Association of State Boards of Accountancy (NASBA). The Uniform CPA Exam consists of three core ...
Understanding CPA Certification: Non-accounting degree holders must grasp the CPA certification process, including educational prerequisites, passing the CPA exam, fulfilling work experience ...
The CPA exam is a sixteen-hour exam tested in four separate sections. All candidates are required to take the same three core sections and a discipline section of their choice. [ 2 ] As many as two sections can be taken in a given day or each section can be taken on separate days.
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After successfully passing IQEX, candidates must still meet the requirements of one of the 55 State Boards of Accountancy in order to be licensed or certified as a CPA. Although state boards are not involved in the IQEX examination itself, they still reserve the right to decide on CPA licensure and certification.
The investment in time and resources for CPA exam preparation is significant, including exam fees, review courses, and the potential need for additional coursework to meet the 150-hour requirement.
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.
AI was used in the creation of this article. The article was reviewed, fact-checked and edited by a content review team. We might earn a commission if you make a purchase through one of the links.
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