The courses covering the subjects of financial accounting, cost or managerial accounting, taxation and auditing would generally be courses taken beyond the introduction accounting course required of every business major. The AICPA and NASBA report the examination scores to the board on a candidate-by-candidate basis and by examination section. The Board notifies each examination candidate by e-mail when each exam score is received. The Board will accept third party credits providing they are listed on an accredited college/university transcript, as noted in the Maryland Educational Requirements. The transcript must list the course title and the number of credits assigned to each course.

• Expect to be tested on the rights, duties, and ethics of an entity’s board of directors, officers, and other employees.
• Cumulative pass rates reported by the AICPA for the calendar year 2021 show that FAR had the lowest pass rate at 44.54% and BEC had the highest pass rate at 61.94%.
• (Here’s one example of why you need to know theCPA requirements by state.) If approved, you will receive an NTS , and that document allows you to actually schedule your exam.
• While it’s not required for your degree to be in accounting, it is highly recommended.
• However, if the applicant fails to receive the degree within the specified time, the Examination grades will not be released.
• But that’s just one study strategy for how to pass CPA Exam sections.

Complete 30 semester hours or quarter-hour equivalents of upper levelaccounting courses from a board-recognized college or university. Within the coursework two-semester hours of accounting or tax research and analysis are required . Accounting courses include such courses as principles courses at the elementary, intermediate and advanced levels; managerial accounting; business law; cost accounting; fund accounting; auditing; and taxation.

Sample CPA Exam Questions

The official title of the CPA Exam is the Uniform CPA Examination. The “Uniform” part of the name reflects the fact that the AICPA develops the exam as opposed to each state developing its own exam. When you sit for the CPA Exam, you will not receive your score right away. Instead, you’ll get your score on one of the predetermined targetCPA Exam score release dates. These dates vary every year, but generally, there are several score release dates per quarter. All future CPAs must pass the Uniform CPA Examination to order to earn the CPA certification.

You must take your https://quick-bookkeeping.net/ to the Prometric test center; without it, you will not be admitted to the test center. The Board recommends that you print at least two copies of each NTS (put one copy in your car and another copy in your wallet, billfold, etc.). You should also save/download your NTS to your phone; Prometric will accept that version of your NTS. Each NTS includes the Examination section identification number for each approved section of the Exam.

Ready to make your move in accounting? Gain insights for every career stage in our free Accounting Career Guide.

The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia, Guam, Puerto Rico, the U.S. Harold Averkamp has worked as a university accounting instructor, accountant, and consultant for more than 25 years. He is the sole author of all the materials on AccountingCoach.com. To get current information on the international administration of the CPA Exam, click here. It is expected to have three core exams plus one of three discipline exams.

Prometric’s ProScheduler is the best way to schedule an Examination appointment . Using the scheduler provides you 24-hour access to scheduling and avoids any “on hold” waiting time, and you instantly receive a detailed confirmation of your appointment (on-screen and via email). Additionally, be ready to identify the dates, times, and locations where you want to take each section.

Applying

All Candidates should carefully review the Bulletin before arriving at the Test Center. The CPA Candidate Bulletin and the IQEX Candidate Bulletin contain valuable information regarding your testing event. All Candidates should carefully review the applicable Bulletin before arriving at the Test Center. Do you need some extra guidance or want to talk to other people on the journey to becoming a CPA? Check out the AICPA’s site and meet thousands of people just like you.

• We subsequently extended that end date to June 1, 2021, so that any student who was in their final four semesters of completing their degree would not have to change plans and schedules.
• If the information is not correct or the names on the NTS and your identification documents do not match exactly, immediately contact the Board to request a corrected NTS.
• Allow 4 weeks after all documentation has been received for processing.
• Using the scheduler provides you 24-hour access to scheduling and avoids any “on hold” waiting time, and you instantly receive a detailed confirmation of your appointment (on-screen and via email).
• Of course, in addition to purchasing a review course, you need to know a few things about the study process, how long you should study, and the overall timeline for passing the CPA Exam.

After completing the steps above, see the Wisconsin CPA Certificate & License Checklistfor the requirements and steps to acquire a Wisconsin CPA certificate and license. Official transcripts submitted electronically must be directly from the institution. We appreciate your patience and understanding during this transition.