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CPA Exam

Uniform CPA Examination

The Uniform CPA Examination is a professional licensing examination used by all state accountancy boards to ensure applicants possess the minimum accounting/technical knowledge needed to enter the CPA profession and protects the public interest by ensuring that only qualified individuals become licensed as CPAs. The CPA examination process is a partnership between the American Institute of Certified Public Accountants (AICPA), the National Association of State Boards of Accountancy (NASBA) and Prometric.

Candidate Bulletin

Information on the roles and responsibilities of CPA examination partners can be found in the Candidate Bulletin, the official handbook for individuals who plan to take the Uniform CPA Examination. As a first step, read the Candidate Bulletin. This document may be the most important preparation for the CPA examination process. This resource outlines the responsibilities of the CPA Exam candidate and how the examination process works. The Candidate Bulletin covers such topics as how to apply, how and when to schedule the examination, what rules are in effect at test centers, when to expect scores, and what topics are covered on the examination.

Exam Sections

There are four component parts to the Uniform CPA Examination:

  •   Auditing and Attestation (AUD) – 4 hours
  •   Financial Accounting and Reporting (FAR) – 4 hours
  •   Regulation (REG) – 3 hours
  •   Business Environment and Concepts (BEC) – 3 hours

Testing Windows

The CPA Examination is offered the first two months of each calendar quarter.  These months of testing are known as “testing windows”:

  •   January – February
  •   April – May
  •   July – August
  •   October – November

The exam is not given during the third month of each calendar quarter to allow for systems maintenance.

Exam candidates may take one or more sections of the exam during any testing window and in any order. However, a candidate may not take the same section more than once during any one testing window.

Exam Scores

Online Score Retrieval

The National Association of State Boards of Accountancy’s (NASBA) has agreed to post Virginia scores on their website in order to speed up the release time of exam scores.  Retrieve exam scores by using the link below. Enter the candidate’s Section ID and Date of Birth.  The candidate’s Section and Attendance Date will automatically populate.  “Click” the Score button to retrieve exam score.  Because all scores are not received at once, some candidates may have to wait longer than others before their scores are available.

Visit the NASBA website to check exam scores.


Early Score Reporting Timelines – United States and International

TESTING IN THE UNITED STATES
Exam Date in Testing Window* Target Score Release Date
Day 1 – 20 11 business days following day 20 of testing window
Day 21 – 45 6 business days following day 45 of testing window
Day 46 – Close of Window 6 business days following close of testing window
After Close of Window 6 business days after receiving all scoring data for testing window

*Records received by AICPA

Note: Some scores for the BEC section may be released in a subsequent release due to the written communication tasks.

TESTING AT INTERNATIONAL SITES
Exam Date in Testing Window Target Score Release Date
Day 1 – 14** 5 business days following day 14** of testing window
Day 15** – Close of Window 5 business days following close of testing window
After Close of Window 5 business days after receiving all scoring data for testing window

**The international cutoff date for the first score release is determined by the 45th day of the domestic testing program and will vary between day 14 and 15 depending on the number of days in the preceding month.

Note: Some scores for the BEC section may be released in a subsequent release due to the written communication tasks.

Visit the AICPA website to view FAQ for CPA Exam Score Release Timeline.

Exam Scheduling

A minimum score of 75 on each exam section is required to pass the CPA exam. It is the responsibility of the exam candidate to schedule any unpassed sections of the exam within 18 months of passing one or more sections.  In the event that all four sections of the exam are not passed within the 18-month period, credit for any section(s) passed before the 18-month period will expire and that section(s) must be retaken.

Exam Score Notice

The AICPA sends exam scores to NASBA to have them entered into the national candidate database.  After updates, NASBA sends score notices via U.S. mail or email depending on the candidate’s contact preference.  NASBA has implemented a new online service that allows you to reprint your Notice to Schedule (NTS). If you wish to reprint your NTS click reprint NTS.

Exam Rescore

To request a rescore of an exam section, see Score Review.

If the candidate is still not satisfied after receiving the results of a rescore, the candidate may contact the VBOA to appeal the rescore. The appeal process can only be requested after a Score Review is performed.