CPA Test
An individual aspiring to get a license as a Certified Public Accountant in any state in the US must pass the Uniform CPA Examination. This examination is available only in the US states and not outside US. The Uniform CPA Examination is not the only medium through which the individual can get the licensure. The licensing process is designed to ensure the competence of the licensees. To know the requirements of acquiring the licensure the candidates can check the official website of Boards of Accountancy. The Uniform CPA Examination is a gateway to admission process in to the accounting profession. This exam tests the individual’s ability to protect the public interest in a fast moving commercial world. The Uniform CPA Examination is available only on the computer and not a paper pencil test. It is conducted in no other language other than English. The final deciding authority in the issue of license for the accounts is the Boards of Accountancy. Three bodies together offer the Uniform CPA Examination. The three bodies are
- NASBA (The National Association of State Boards of Accountancy)
- AICPA (American Institute of Certified Public Accountants)
- Thomson Prometric
The AICPA is responsible for development and scoring the CPA Examination. The NASBA for the National Candidate Database, and Prometric, a part of The Thomson Corporation, for examination delivery at authorized test centers.
Once the candidate passes one exam, the Boards of Accountancy will decide whether to allow the candidate to take 18 months to complete the remaining 3 sections or not. The candidates must check with the board for the rules. The computer-based examination will be available approximately 60 days out of each calendar quarter. This 60-day period is called a "testing window". International candidates have to follow any special instructions if any on the board requirements. The total test takes about 14 hours to finish. The first three sections in the uniform CPA Examination include the details covered in latest paper-based CPA examination. The three sections are Auditing & Attestation, Financial Accounting & Reporting, and Regulation. The fourth section is the Business Environment & Concepts (BEC). It covers knowledge of the general business environment and business concepts.