Things You'll Need:
- Study materials for CPA exam Candidate bulletin Notice to schedule Two forms of ID
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Step 1
Check the CPA license requirements for your state. Accountants that want to become certified public accountants must first meet what is called the Three E's, which consist of education, experience and examination. While the uniform CPA exam is the same in every state, the Board of Accountancy in each state is responsible for establishing the education and experience required to take the exam. To learn the requirements in your state, locate your state on the National Association of State Boards of Accountancy jurisdiction map found below in the Resource section.
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Step 2
Complete the education and experience requirements. Depending on what state you live in, you will receive your certification and license according to a one-tier or two-tier system. In a one-tier system, you will need to pass the CPA exam and meet the experience requirements in order to obtain your certification and license. With a two-tier system, you can receive the certification by passing the CPA exam and then get your license after meeting the experience requirements. The education requirements in each state are similar in that candidates are required to complete 150 semester hours of college accounting and business courses.
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Step 3
Study for the exam. It is important for candidates to study and prepare for the exam ahead of time. The CPA exam is made up of four sections including auditing and attestation, business environment and concepts, financial accounting and reporting and regulation. With the exception of a few states, the Board of Accountancy requires CPA candidates to complete each section of the exam within six months of application approval. CPA candidates can enroll in CPA exam review courses or purchase exam-preparation materials to help prepare for the exam. Visit the Uniform CPA examination website found in the Resource section below to review tutorials and sample tests.
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Step 4
Apply to take the CPA exam. Contact the Board of Accountancy in your state to request the forms that must be filled out prior to taking the exam. An application and fees are required for each section of the exam. Each state has different procedures that candidates must follow in paying for their application and exam fees, so you should refer to the information provided to you by your state's board. Also, download and refer to the Candidate Bulletin found in the Resource section for more information on taking the CPA exam.
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Step 5
Schedule your CPA exam. Upon approval of your application, a notice to schedule will be mailed or e-mailed to you with information on how to contact Prometric (the testing center) to schedule your test date. The NTS is an important form that you must bring with you to the testing center in order to sign in to your test. Make sure that your personal information is correct on the NTS form. Contact the Board of Accountancy prior to taking the exam if any of this information is incorrect. You can schedule to take the exam any month except for March, June, September or December. Call or use the Prometric website to schedule your exam. You may take each section of the exam in any order you would like. Schedule your exam as soon as you receive your NTS and at least five days in advance. Confirm your exam date on the Prometric website. A list of testing centers can be found in the Resource section below.
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Step 6
Take the CPA exam. You should show up 30 minutes early to your testing center on the day of your exam with two forms of identification (one of which should have a current picture) that have your signature on them. You cannot use a Social Security card as a form of identification. You will be taking the exam on a computer. You will answer groups of multiple-choice questions that are called testlets along with two case studies for each section of the test. You will have 4 1/2 hours to complete the auditing and attestation section, four hours for the financial accounting and reporting, 2 1/2 hours for the business environment and concepts and three hours to complete the regulation section of the exam.
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Step 7
Receive your test scores and complete the final licensing paperwork. Each section of the exam is scored from 1 to 99. You will need to score a 75 on each section in order to pass the CPA exam. The Board of Accountancy in your home state will send you a letter with your test scores along with instructions on what you need to do to receive your license.
