The Board has moved!
Please be aware that on August 6, 2007 the Board moved into our new offices. The new address is:
Board of Accountancy
9960 Mayland Drive
Suite 402
Richmond, Virginia 23233
CPA Examination Services
General Information
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Table of Contents
- Eligibility
- Subject Areas
- Scheduling and Scoring
- Americans with Disabilities Act (ADA)
- Reading Materials
Eligibility
Examination candidates must have a baccalaureate degree from an accredited college or university with a total of 150 semester hours in accounting and business subjects distributed as follows:
- 30 semester hours in accounting including financial or intermediate accounting, management/cost accounting, taxation, and auditing (These four courses must be upper level accounting, not introductory level courses); and
- 24 semester hours in business subjects, at the graduate or undergraduate level.
A valid Social Security Number;
A good moral character;
Education requirements must be met at the time of application.
Candidates with foreign educational credentials may take the examination provided they have their credentials evaluated by a Foreign Credentials Evaluation Service.
Click here for a list of those agencies – Foreign Credentials
Subject Areas
The subject areas and times allotted per subject are:
- Auditing and Attestation (AUD) – 4.5 hours
- Financial Accounting and Reporting (FAR) – 4.0 hours
- Regulation (REG) – 3.0 hours
- Business Environment and Concepts (BEC) – 2.5 hours
Candidates may take one or more sections of the exam during a "testing window". However, a candidate will only be allowed to take each section once during a "testing window". There are four "testing window" each year. The exam is not given during the last month of each window (dark) to allow for maintenance of the system. The testing windows are as follows:
- January – February (March dark)
- April – May (June dark)
- July – August (September dark)
- October – November (December dark)
Failed section (s) cannot be applied for within the same 3 month "testing window"
Scheduling and Scoring
After eligibility to take the examination is determined, an "Authorization To Test" (ATT) will be sent to the National Candidate Database (NCD) at NASBA. Once NASBA receives the NTS they will issue a payment coupon to the candidate, once the candidate has paid the fees NASBA will issue a "Notice To Schedule" (NTS). The NTS is sent to candidates by the method of notification indicated on the application. Once an NTS has been issued, an eligible candidate has one year from the date of the NTS to schedule and take the approved examination section (s).
Upon receipt of the NTS, candidates are required to contact Prometric to schedule their examination. The Virginia Board of Accountancy does not control space availability or location of the test centers.
Candidates who need to reschedule or cancel must contact Prometric. You may be required to pay a penalty and/or forfeit your examination fees, depending on when you notify Prometric of the change or cancellation.
You must be prompt!
Arriving for your scheduled testing appointment anytime after the scheduled start time may result in your being denied permission to test, and you will not receive a refund of application or examination fees.
A scoring of 75 on each section is required to pass the exam. No minimum score is required on failed sections to retain a passing score. Candidates may take the required sections individually and in any order.
The AICPA will send grades to NASBA to be entered into the nationwide candidate database. NASBA will forward the scores to the Board. Upon receipt, the Board will then immediately distribute the scores to candidates.
Americans with Disabilities Act (ADA)
The Virginia State Board of Accountancy complies with the Americans with Disabilities Act of 1990. To ensure equal opportunity for all qualified persons, the Board will make reasonable modifications in the administration of the exam for candidates establishing the need for accommodation due to a disability that limits one or more of his or her major life activities. If a candidate believes he or she has a specific disability, which would require accommodation under the ADA, the candidate must provide the Board with appropriate information. The candidate must also submit documentation from an appropriately licensed health care professional that includes a diagnosis of the disability, along with a specific recommendation and justification for the requested modifications. The Board is not responsible for any costs necessary to obtain the required diagnosis and recommendation, but will be responsible for reasonable costs associated with necessary and reasonable modifications.
It is in the candidates' best interests to provide recent and appropriate documentation, which clearly defines the extent and impact of the impairment (s) upon current levels of academic and physical functioning.
If the information is over three years old, it may be necessary to submit it again by the application deadline.
Additional requirements will be emailed to you upon completion of your online application.
Reading Materials
Information about preparing and taking the restructured, computer-based Uniform CPA Examination is included in the "Candidate Bulletin." It provides guidance on the overall Examination , all the basic information and will help you understand the process.
You should visit the web sites below to find reading materials:
http://www.aicpa.org/
http://www.cpa-exam.org/
It is very important that you read the Candidate Bulletin, Tips Flyer and participate in the on-line tutorial. These resources will help you understand the process and prepare you to take the computer-based exam.
The Uniform CPA Examination is one of the "Three Es" - Education, Examination, and Experience that are required for licensure as a CPA. Consequently, passing the Examination is not, in itself, sufficient to meet requirements for licensure.
Licensure requirements vary by jurisdiction, and are described on the websites of all Boards of Accountancy. The link to the Virginia Board of Accountancy website is http://www.boa.virginia.gov
