Uniform CPA Exam

Overview

The Uniform CPA Examination is the exam that every U.S. state and territory uses as one requirement for licensing Certified Public Accountants. The CPA licence itself is issued by one of 55 jurisdictions (states and territories), each through its Board of Accountancy. The exam is the same everywhere, but each jurisdiction sets its own rules on education, experience and how long exam credit lasts.

Four bodies share the work. The AICPA writes the content and scores the exam. NASBA acts as the central clearinghouse between the boards and candidates. Prometric runs the computer-based test centres. Your Board of Accountancy decides whether you are eligible.

According to the NASBA guide, the exam is offered only in English, at test centres across the U.S. and its territories and in a number of other countries, including India, Nepal, the United Kingdom, Ireland, Germany, Japan, South Korea, Brazil, Israel, the Philippines and several Gulf and Middle Eastern countries.

Who can apply

You must be declared eligible by a Board of Accountancy before you can sit any section. Eligibility rules differ by jurisdiction, so check the board of the state where you want to be licensed. The NASBA guide says international applicants meet the same eligibility and licensure requirements as U.S. applicants. They choose a jurisdiction and apply to its board, and any extra rules for education completed outside the U.S. are set by that board.

Exam pattern

The exam has four sections, each four hours long. Three are Core sections that every candidate takes. The fourth is a Discipline section of your choice. You can take the four sections in any order.

The exam uses multiple-choice questions, task-based simulations and written communication tasks. The appointment time shown on your confirmation is the testing time plus 30 minutes, which covers login, the end-of-exam survey and a standardised break. After you enter your launch code, you have only 5 minutes to get through the introductory screens, or the session ends and the fees are forfeited.

Syllabus

The content, skills and sample tasks for each section are published by the AICPA as Examination Blueprints. The NASBA guide tells candidates to read the blueprint for every section they plan to take, and to work through the tutorial and the sample test before exam day.

Marking and results

You must score at least 75 on each section to pass it. You must pass all four sections within the credit period set by your jurisdiction. The guide's map shows jurisdictions using 18-month, 30-month and 36-month credit rules, and in some of them the clock runs from the exam date while in others it runs from the score release date. Check your own board's rule.

Answers are scored by the AICPA without knowing who the candidate is. Scores then pass through NASBA to your board, which approves them and releases them to you. Some boards need an extra day or more beyond the published target release dates. Scores are not given over the phone.

If you fail a section, you receive a Candidate Performance Report. It compares your results, by content area and question type, with candidates who just passed, meaning those who scored between 75 and 80.

Important dates

There are no fixed national application deadlines. Dates that matter to you are set by your board and by your Notice to Schedule:

• Your Notice to Schedule (NTS) is valid for a period set by your board. The guide says this is generally six months, and lists some jurisdictions at nine or twelve months. Non-testing days count toward it.

• Score release follows the AICPA target timeline, which the guide links to from its score release section.

Fees

The exam has no single national fee. Two kinds of fee apply, and what you pay depends on your jurisdiction:

• An application fee, set by and paid to your Board of Accountancy or its designee.

• Examination fees, set by the boards, NASBA, the AICPA and Prometric. Depending on the jurisdiction, you pay these to the board or separately to NASBA.

Some boards also charge for a background check. Candidates testing at an international location pay an additional international administration fee for each section, and this fee is not refundable. Application and examination fees are generally not refunded.

As listed in the 2026 guide, changing an appointment with Prometric costs the following, depending on how far ahead you act:

How to apply

1. Apply to your Board of Accountancy for an education evaluation or eligibility check. In some jurisdictions you apply directly to the board. In others you apply through NASBA's online application system, and a few boards check eligibility first and then send you to NASBA.

2. Once found eligible, submit an exam section application for the section or sections you want. You must apply each time you want to test, and you should apply only when you are ready to sit the section.

3. Pay the application and examination fees as your board directs.

4. Receive your NTS by email from NASBA and download it from your NASBA CPA Candidate Account. The name on it must match your photo ID exactly.

5. Book each section with Prometric, online or by phone, using the section ID and your NTS. International candidates pay the international administration fee first.

6. Take the section at the test centre, bringing the NTS and acceptable ID.

You cannot hold more than one open NTS for the same section.

After the exam

Scores are released through your NASBA CPA Candidate Account. For Texas and California, NASBA releases only the numeric score and not the score notice. You can request a score review, which only checks that the approved answer keys were applied correctly. Where your jurisdiction allows it, you can also appeal a failing score. Appeals are not available in California, the District of Columbia, Colorado, Georgia, Illinois, Montana or Virginia.

To retake a failed section, re-register, pay all fees again and get a new NTS. A section ID works for only one testing event. After you receive a score, it can take up to five days before that section closes and you can register for it again.

Passing the exam is one of the licensing requirements. Your board separately sets requirements for education and experience before it issues the licence.

Preparation tips

• Read the AICPA blueprint for each section so you know the topics and skills tested.

• Do the official tutorial and sample test, so the interface is familiar before exam day.

• Choose your Discipline section early, since it affects what you study alongside the three Core sections.

• Do not apply for a section until you are ready, because fees are generally not refunded and an expired NTS cannot be extended.