This section of the Web site contains information useful to candidates applying for the CPA examination. General information for CPA exam candidates may be found in the CPA Exam Candidate Bulletin. Applications may be found by selecting the link CPA Examination Services. CPA Examination Services is our agent for CPA examination administration; applications should be sent to that organization. A tutorial covering the computer-based CPA exam may be found at the AICPA CPA Exam Website link. Consult the CPA Exam Specifications link for information on new exam content as of January 1, 2011. Students who wish to apply for financial assistance for the fifth year of college should consult the information under the Scholarship Links section to the left.
The academic requirements for admission to the CPA examination are:
- 150 semester college credits (225 quarter college credits).
- 30 semester college credits (45 quarter college credits) in accounting courses, OR 24 semester college credits (36 quarter college credits) in accounting courses above the introductory level. Accounting courses typically cover the areas of financial accounting, cost/managerial accounting, CPA auditing, and taxation.
- 24 semester college credits (36 quarter college credits) in business courses. Business courses acceptable include finance, management, economics, and marketing, as well as "business" courses designated as such by a college or university (business law, business communications, business statistics, etc.).
NOTE: You should use the course evaluation worksheet link to see if you meet the educational requirements.
A candidate who has met the accounting and business course requirements but not the 150 semester credits may take the CPA examination if the candidate achieves a score of 620 on the Graduate Managment Admission Test (GMAT). Please consult the GMAT Information link for further information.
- Note concerning accounting course requirement: One course in computer information systems, if begun prior to May 7, 2003, counts as an accounting course. However, courses in accounting information systems still count as accounting courses.
- Note concerning business course requirement: One course in each of the following subject areas, if begun prior to May 7, 2003, will count as a business course: (1) English or speech, (2) Statistics, (3) Sociology or psychology, and (4) Ethics (taken in the philosophy department). Courses in the above subject areas specifically tailored for business (Business communications, Business statistics, Business ethics) still count as business courses.
The application fees for the CPA examination are as follows (one fee will be applicable):
- First-time application fee ($140)
- Reexamination application fee-4 sections ($130)
- Reexamination application fee-3 sections ($110)
- Reexamination application fee-2 sections ($90)
- Reexamination application fee-1 section ($70)
Prometric is the Board's authorized CPA examination vendor. The testing fees for the CPA examination are as follows:
- Auditing and attestation ($192.03)
- Business environment and concepts ($172.51)
- Financial accounting and reporting ($192.03)
- Regulation ($172.51)
All request for a receipt for payment of CPA examination fees should be sent to CPA Examination Services.
All candidates who have passed the CPA exam but do not have the CPA certificate should select the Licensing section for information on obtaining a CPA certificate and license to practice.