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
Questions & Answers
How do I qualify as an exam candidate?
- A valid Social Security Number (required by Virginia State Law);
- A good character; and
- 150 semester hours that must include:
- At least 30 semester hours of accounting including courses covering the subjects of financial accounting, auditing, taxation, and management accounting; and
- At least 24 semester hours in business courses (other than the accounting courses described above).
How do I apply to take the Uniform CPA Examination?
- Step 1 - The "Candidate for Examination Application" requires a $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 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 fees charged by the National Association of State Boards of Accountancy (NASBA), the American Institute of Certified Public Accountants (AICPA) and Prometric will be the responsibility of the candidate when the coupon from NASBA is received.
How much does it cost to sit for the computer-based exam?
Fee Type AUD FAR REG BEC AICPA (Development & Scoring) 80.00 80.00 80.00 80.00 Prometric (Computer Delivery @ $23.85/hr) 107.33 95.40 71.55 83.48 Digital Photograph 4.00 4.00 4.00 4.00 NASBA (Database & Reporting) 18.00 18.00 18.00 18.00 Totaling $209.33 $197.40 $173.55 $185.48
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 a CBT exam. The CBT will be offered in "windows". Each window will contain a two month period in which testing is allowed and a third month in which no testing is allowed so that the examination questions may be refreshed. The testing windows are as follows:
Open for Testing: January, February, April, May, July, August, October, November
Closed: March, June, September, December
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.
What assistance is provided to candidates to help them prepare for the CBT?
Familiarization materials are available on the AICPA’s exam web site (http://www.aicpa.org) and on CD-ROM. The AICPA will develop the materials and will make them available to state boards, state societies, schools, and candidates. The "Candidate Bulletin" is revised by the AICPA when necessary to advise candidates of vital information and changes that occur in the CBT examination and testing process. The Candidate Bulletin, sample tests and tutorials can be obtained from the 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 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 you are more than 30 minutes late, 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 candidate’s educational eligibility before issuing a "Notice to Schedule," so the process will take a few weeks. A re-exam candidate should receive a Notice to Schedule within a few days after completing the online application and the candidate must pay the exam fee. The Notice to Schedule is valid for one year from the date of issue, so a candidate will have a set period of time to schedule and take the exam section(s).
Am I required to take the sections in a specific order?
Candidates can 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 is a "testing window"?
The CBT will be available approximately 60 days out of each calendar quarter. This 60-day period is called a testing window; there will be four testing windows each calendar year. A candidate may take any of the four exam sections during any testing window.
However, a candidate may take each section of the exam once during a testing window.
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 http://www.boa.virginia.gov, select the link "Applications and Forms", that is located in the far left margin. Once you are inside this link, in the first paragraph, click on the link that says "click here" to apply for your license using our interactive application process. As you answer the series of questions the system will guide you through the process and advise you of Virginia's requirements and what additional paper documents you will need to provide the Virginia Board of Accountancy to become licensed.
