CPA Examination Services
Questions & Answers
How do I qualify as an exam candidate?
- Examination candidates must have obtained from one or
more accredited institutions or from the National College at least
120 semester hours of education, a baccalaureate or higher degree,
and an accounting concentration or equivalent prior to taking any
part of the CPA examination.
Obtaining an accounting concentration or equivalent requires obtaining at a minimum:
- 24 semester hours of accounting courses, including courses in auditing, financial accounting, management accounting, and taxation; and
- 24 semester hours of business courses, no more than six semester hours of which could be considered accounting courses.
Principles or introductory accounting courses cannot be considered in determining whether a person has obtained the 48 minimum number of semester hours required for an accounting concentration or equivalent.
Note: Once a candidate has passed all 4 sections of the exam, CPA licensure requires at least 150 semester hours of education in accordance with the above provisions.
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Examination candidates must provide a valid social security number or driver’s license number (required by Virginia State Law).
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Examination candidates must be of good character (lack of a history of dishonest or felonious acts).
How do I apply to take the Uniform CPA Examination?
Step 1 – Exam candidates apply to take the CPA Examination using the Virginia Board of Accountancy’s on-line application process. The application process requires a one-time $120.00 application fee paid to the Virginia Board of Accountancy. The candidate may apply for one to four sections with each application.
Step 2 - Applicants requiring accommodations in the examination administration because of a disability must make a request for ADA accommodations. The request must be reviewed and approved by the Board before your exam application can be processed.
Step 3 - After the candidate application has been processed, the National Association of State Boards of Accountancy (NASBA) will contact exam candidates with instructions for scheduling the exam. The fees charged by NASBA, the American Institute of Certified Public Accountants (AICPA) and Prometric will be the responsibility of the candidate when the notification from NASBA is received.
How much does it cost to sit for the CPA exam?
(Excludes one-time Board application fee of $120)
| Fee Type | AUD | FAR | REG | BEC |
|---|---|---|---|---|
| AICPA (Development & Scoring) | 95.00 | 95.00 | 95.00 | 95.00 |
| Prometric | 111.60 | 99.20 | 74.40 | 62.00 |
| Digital Photograph | 5.95 | 5.95 | 5.95 | 5.95 |
| NASBA (Database & Reporting) | 18.0 | 18.00 | 18.00 | 18.00 |
| Totals | $230.55 | $218.15 | $193.35 | $180.95 |
When and how can I sit?
Once NASBA has received full payment, they will issue you a Notice to Schedule (NTS). The NTS contains the Exam Section ID numbers, which are required to schedule an exam. Exam candidates are then required to contact Prometric to set up their exam date/location. The exam can be taken in "testing windows".
What is a "testing window"?
Examination sections can be taken in "testing windows". The testing windows are as follows:
Open for Testing: January - February, April - May, July - August, and October – November
Closed: March, June, September, and December
A candidate may take any or all of the four exam sections during any testing window. However, a candidate may take each section of the exam only once during a testing window.
What happens if I can not pay for the exam(s) immediately upon receipt of the billing coupon from NASBA?
You will not be issued an NTS until you have paid the full amount of the billing coupon.
Am I required to take the sections in a specific order?
Candidates may choose to take the sections in any order and are not required to pass one section before applying to take another section of the exam.
What assistance is provided to candidates to help them prepare for the CPA exam?
Familiarization materials are available on the AICPA’s (http://www.aicpa.org) and NASBA’s (www.nasba.org) websites and on CD-ROM. Materials are made available to state boards, state societies, schools, and exam candidates. The "Candidate Bulletin" is the official handbook to advise candidates of vital information regarding the CPA examination and testing process. The Candidate Bulletin, sample tests and tutorials can be obtained from the following website (http://www.cpa-exam.org).
Can I change the Date, Time or Location of an Examination Appointment?
All changes to your appointment are done through Prometric. The Board cannot reschedule your exam. Rescheduling fees will be charged by Prometric if less than a 30 day notice is given. If you need to cancel an appointment and do not wish to reschedule, you will NOT receive a refund of any of the fees you have paid. If you do not appear for your appointment or arrive later than your scheduled start time, you will be considered a "NO SHOW" and will NOT receive a refund.
Once I apply for the exam, how long will it be before I actually take the exam?
The Board will need to verify an initial exam candidate’s eligibility before processing an application, so the process may take a few weeks before an initial candidate receives their payment coupon from NASBA. A re-exam candidate should receive a payment coupon from NASBA within a few days after completing the online application. Upon payment, NASBA will issue a Notice to Schedule (NTS) to the candidate. Exam candidates are then required to contact Prometric to set up their exam date/location. In Virginia an NTS is valid for one year from the date of issue. If a candidate does not take all sections for which they registered before the NTS expires, the candidate will forfeit all exam fees and will have to re-apply and pay the full amount(s) again.
What happens after I pass the examination?
Generally speaking, to apply for a Virginia license after successfully completing the Uniform CPA Examination and the AICPA Ethics Exam, you can visit our website at www.boa.virginia.gov and go to CPA Licensure Services. Select the "Applications and Forms" link and follow the instructions. The system will guide you through the process, and will advise you of Virginia's requirements and what additional paper documents you will need to provide the Virginia Board of Accountancy to become licensed.
