Exam FAQs

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CPA Exam Eligibility

When can I apply for the CPA Exam?
Applicants may apply for the CPA Exam if they qualify under the following categories:0.
  • A: Bachelor's Degree
    • Completion of a bachelor’s degree or higher from a nationally or regionally accredited U.S. degree-granting educational institution or the equivalent foreign education.
    • Completion of 24-semester units of accounting.
    • Completion of 24-semester units of business-related courses.
  • B: Dual Degree
    • Currently enrolled in a program that results in the conferral of a bachelor’s degree upon completion of a master’s degree from a nationally or regionally accredited U.S. degree-granting educational institution or the equivalent foreign education.
    • Completion of 24-semester units of accounting.
    • Completion of 24-semester units of business-related courses.
  • C: Early Entry
    • Currently enrolled in a nationally or regionally accredited U.S. degree-granting educational institution or the equivalent foreign education.
    • Will complete the following within 180 days of application submission:
      • Bachelor’s degree.
      • 24-semester units of accounting courses.
      • 24-semester units of business-related courses.
      • Will provide satisfactory evidence of degree conferral, completion of 24-semester units of accounting, and 24-semester units of business-related courses within 240 days of application submission.

Note: : Applicants must submit official transcripts within 240 days to the CBA showing all education requirements have been met. Failure to do so will result in the loss of any exam credit received.

For additional information regarding educational requirements for the CPA Exam, please refer to the CPA Exam Quick Tips.

Am I required to meet the licensing educational requirements before I can sit for the CPA Exam?
The educational requirements to sit for the CPA Exam have not changed. You are not required to meet the licensing educational requirements to sit for the CPA Exam.
I will get my baccalaureate and master's degrees together when I graduate even though I already completed my baccalaureate degree requirements. Can I apply for and take the CPA Exam prior to conferral of my baccalaureate degree?
Students who are enrolled in a program that results in the conferral of a baccalaureate degree upon completion of either a master's degree or the 150-semester units required for CPA licensure, may be permitted to sit for the CPA Exam prior to conferral of the required baccalaureate degree as an Option B applicant, if certain conditions are met.

Students must have completed all baccalaureate degree requirements, including 24-semester units each in accounting and business-related subjects. Students must submit their official transcripts, or its equivalent, together or separately with a letter signed by the institution's registrar, or its equivalent, to the CBA in the original sealed envelope, or have the official documents sent directly from the college or university.

The letter must include all of the following information:
  • A statement that you are enrolled and in good standing in a program that will result in the conferral of a bachelor’s degree upon completion of either a master’s degree or the required 150-semester units.
  • A statement that you have completed all requirements, including general education and elective requirements, for a bachelor’s degree and the only reason the college or university has yet to confer the degree is because you are enrolled in a program that confers a bachelor’s degree upon completion of either a master’s degree or the required 150-semester units.
  • The date on which you met all the college or university’s requirements for conferral of a bachelor’s degree.
I took the IQEX, do I still have to take the CPA Exam?
No. If you passed the IQEX (International Uniform Certified Public Accountant Qualification Examination), you do not need to take the Uniform CPA Exam for California licensure.

To apply for a California CPA license using your IQEX results, you will need to submit the required documentation, including the original letter from AICPA/NASBA attesting to the passage of the IQEX. You can review the full licensure requirements on the California Board of Accountancy’s Licensees webpage.

For more information about IQEX itself, you may also visit NASBA’s IQEX webpage.
I received a deficiency letter indicating additional education is required. Where can I complete this education?
If you need to take additional coursework to meet the 24-semester units in accounting, or 24-semester units in business-related subjects, or both, you can complete this coursework at any degree-granting accredited university, community college, other institution of learning recognized by a United States regional institutional accrediting agency or a national accrediting agency, or through equivalent foreign education.

Most transcripts include accreditation information. If you are unsure if a United States college or university is accredited, please visit https://ope.ed.gov/dapip/#/home and search for your school or university.

When you are selecting additional coursework to resolve your deficiency, please refer to our Exam Quick Tips. This document contains a list of subjects that count toward accounting and business.
I do not agree with the results of the evaluation of my foreign education, what should I do?
If you believe there was an error with what was stated in your evaluation, you will need to reach out to your evaluation service and request a second review or appeal of your evaluation.
Does education earned through the Association of Charter Certified Accountants (ACCA) count towards meeting the education requirements for the exam and/or licensure?
Education earned through the Association of Chartered Certified Accountants (ACCA) does not meet California’s education requirements as specified in Business and Professions Code section 5094, which requires that education earned outside the United States be equivalent to education earned from an accredited degree-granting institution of higher learning.

Transcripts

Will the CBA accept official transcripts mailed by the applicant?
Yes, however, to be considered official, the transcript must be in the original envelope sealed by the U.S. educational institution. If the transcript is not sealed, it will be considered unofficial.
Will the CBA accept a transcript sent through email or some other electronic method?
Yes. You can order an electronic transcript to be sent to the CBA by an approved provider.
If I send my transcripts before my examination/licensing application, how long do you keep them?
Transcripts received without a corresponding examination or licensing application are retained in office for three years from the date received. To ensure your transcripts are properly matched to your file, it’s recommended that you submit your application as soon as possible after sending your transcripts. If the CBA does not receive your application within that timeframe, the transcript(s) will be securely destroyed.
Will courses graded “pass/fail” be accepted?
Yes. We accept any grading format (e.g., pass/fail, letter grades) as long as units for the course are conferred by your college/university. For more information on the CBA’s education requirements, please see the CPA Exam Qualifications and CPA Licensure Qualifications tip sheets.
How do I know if my educational institution is accredited and accepted?
Most transcripts include accreditation information. If you are unsure if a United States college or university is accredited, visit https://ope.ed.gov/dapip/#/home and search for your school or university.

Early Entry (Option C)

I am an Early Entry (Option C) candidate. Why is my score showing as an advisory score?
As you are an Option C applicant, your scores are considered conditional until educational requirements are met. Scores will show as an advisory score until proof of completion of the educational requirements is received and reviewed by CBA.
What is the difference between the 180 day and 240 day Early Entry requirements?
Within 180 days of application submission: Candidates must complete all education requirements (bachelor's degree conferral and completed accounting/business courses).

Within 240 days of application submission: Candidates must send official transcripts to the CBA showing the education requirements have been met.

Failure to submit proof of completing education requirements within 240 days may result in the loss of any exam credit received.

Reasonable Accommodations

Does the CBA allow reasonable accommodations for the Uniform CPA Examination?
Yes. Please visit the Reasonable Accommodations page for more information.
How do I request a reasonable accommodation for the Uniform CPA Examination?
Please visit the Reasonable Accommodations page for detailed instructions on how to submit a reasonable accommodation request.
I am a repeat applicant with a previously approved reasonable accommodation. Do I need to request a new reasonable accommodation?
No. If you are not requesting any additional accommodations than what was previously approved, email the CBA at examinfo@cba.ca.gov with a copy of your approval letter.

If you are requesting new or additional accommodations other than those previously approved, visit the Reasonable Accommodations webpage for detailed instructions on how to submit a reasonable accommodation request.
What do I do if my Notice to Schedule (NTS) does not list my approved accommodation(s)?
Contact the CBA immediately. You can contact the CBA by phone at (916) 561-1703 or by email at examinfo@cba.ca.gov.

Exam Fees & Payment Options

How much will the CPA Exam cost?

Fees to be paid to CBA
Initial Application
$100

(Applicants seeking to qualify to sit for the CPA Exam as a California Candidate for the first time.)

Reapplication
$50

(Applicants previously approved to sit for the CPA Exam as a California Candidate.)

Fees to be paid to NASBA
Auditing and Attestation (AUD)$268.59
Financial Accounting and Reporting (FAR)$268.59
Regulation (REG)$268.59


Discipline (Select one)$268.59
  • Business Analysis and Reporting (BAR)
  • Information Systems and Controls (ISC)
  • Tax Compliance and Planning (TCP)

Total fees paid to NASBA for all four sections
$1,074.36

What forms of payment do you accept for the CPA Exam application?
The CPA Exam application fee can be paid by credit card, money order, or check. Detailed information regarding payments can be found on our website.
I paid for the CPA Exam online by credit card, do I still need to mail my application?
No. If you have paid your CPA Exam application fee by credit card, your application was electronically submitted to the CBA.
I submitted my CPA Exam section(s) selection today, where is my payment coupon(s)?
Please allow up to five business days to receive your payment coupon from NASBA. Payment coupon(s) are sent via email or through the NASBA CPA Mobile App. Payment coupons are issued individually for each section selected and may be released in any order.

If you have not received your payment coupon(s), you may access your payment coupon(s) on the NASBA website at: http://nasba.org/exams/cpaexam/california/.
I did not submit payment for my payment coupon(s) before the expiration date. How do I receive a new payment coupon(s)?
If you do not pay the CPA Exam section fees listed on your payment coupon(s) within the 90-day timeframe, your application will expire, and your application fee will be forfeited. You will need to re-apply to the CBA and pay the $50 reapplication fee to re-select the exam section(s).

Note: Do not create another CBA client account. To create a new application remittance form, click on the “Create Application” tab in your existing CBA client account.
Can I transfer payment from a CPA Exam section to another section or request a refund?
No. Once payment has been made to NASBA, the payment cannot be transferred or refunded.

Please refer to NASBA’s CPA Exam Candidate Guide for information regarding testing and refund policies, as well as other important CPA Exam information.

Exam Content

Where can I get additional information about the new CPA Exam structure and content?
Additional information related to the CPA Exam is contained in the Candidate Bulletin - Information for Applicants and the CPA Exam Alert, both accessible online at the Uniform CPA Exam website located at www.aicpa.org/becomeacpa/cpaexam or at the National Association of State Boards of Accountancy (NASBA) website at www.nasba.org. NASBA highly recommends that candidates take the exam tutorial and sample tests available at www.aicpa.org/becomeacpa/cpaexam as there are features unique to each exam that may not be similar to your regular operating system.

There is also a helpful webpage with a good overview of the exam and relevant information here on the CBA website at www.dca.ca.gov/cba/applicants/cpa-evolution.shtml.
How many sections are there in the CPA Exam?
The CPA Exam is comprised of four (4) sections:
  • Auditing (AUD)-4 hours
  • Financial Accounting and Reporting (FAR)-4 hours
  • Regulation (REG)-3 hours
  • Discipline (Only 1 required)-3 hours
    • Business Analysis and Reporting (BAR)
    • Information Systems and Controls (ISC)
    • Tax Compliance and Planning (TCP)

Please note that the scheduling confirmation you receive from Prometric may indicate your testing appointment is 30 minutes longer than the times shown above. Prometric adds one-half hour to each appointment to allow time to complete the check-in procedures. However, the additional 30 minutes is not part of your actual testing time. Therefore, completion of a quick check-in will not give you additional testing minutes. When you sign on to the computer, the allotted testing time displayed on the computer screen will reflect the same amount of time as indicated above.

How often will the Uniform CPA Examination (CPA Exam) be given?
The CPA Exam is available on a year-round basis. The American Institute of Certified Public Accountants (AICPA) have published the tentative CPA Exam test administration and score release timelines which can be viewed by visiting the AICPA's website.

Conditional Credit & Notice to Schedule (NTS)

How do I gain credit for sections passed on the CPA Exam?
The CPA Exam utilizes a "rolling" 30-month credit status period. Credit status is established by passing one section of the examination. The rolling period begins with the date the first passing score for a test section is released. The rolling period concludes with the date you take the final test section passed, regardless of when the score is released. When you have credit for all three core test sections and one discipline section, you shall be considered to have passed the CPA Exam.
Will my credit expiration dates for sections I have already passed change because of the transition?
The CBA has approved a series of credit extensions for the CPA Exam to assist candidates in the transition to the new version of the CPA Exam under CPA Evolution, and in response to the significant health, economic, education, and travel disruptions resulting in CPA Exam candidate hardships over the past several years. These credits have been updated in candidates’ Client Accounts.
  • All CPA Exam credits which EXPIRED between January 30, 2020, and December 31, 2023, are once again valid and being extended until June 30, 2025.
  • All CPA Exam credits valid on December 31, 2023, are being extended until June 30, 2025.
  • All new exam credits earned beginning in January 2024 will be valid for 30 months, replacing the previous timeframe of 18 months.
Can I request an extension for my Notice(s) to Schedule (NTS) or CPA Exam credit?
Yes, if you were impacted by an extraordinary circumstance that prevented you from testing prior to the expiration of your Notice to Schedule (NTS) or CPA Exam credit status period you may request an extension.

Please visit the Extensions - Notice to Schedule and CPA Exam Credit page for more information.

Testing Locations

Where can I take the CPA Exam?
Prometric Testing Centers administer the CPA Exam at more than 300 testing centers in the United States. Candidates may take the exam at any one of the authorized Prometric Testing Centers that offer the CPA Exam. California candidates are not required to take the CPA Exam at a Prometric site located in California.
Can I take the CPA Exam online?
No, the exam is only administered at Prometric Testing Centers.
Can I take the CPA Exam in a foreign country?
The CBA participates in the NASBA/AICPA iExam process, which allows candidates to test in specified international Prometric testing centers. Information regarding iExam is available on NASBA’s website at www.nasba.org.

Scores & Repeat Applications

I just sat for a CPA exam section, when will I receive my score?
According to the American Institute of Certified Public Accountants’ (AICPA) published target release schedule, score release is based on the date your exam is taken. If you test near the end of a testing window your scores may be released in the next target release date. Please keep in mind that these are target dates, not a guarantee of score release. You are advised to take this into consideration when scheduling future exam(s). You can view the AICPA’s target score release timeline here:
https://www.aicpa-cima.com/resources/article/find-out-when-youll-get-your-cpa-exam-score
I did not pass an exam section. How do I apply to take the section again?
You will need to complete the repeat application process by accessing your existing online Client Account and clicking on the "Create Application" tab to create a new Application Remittance Form. Simply print out the Application Remittance Form and sign and mail it to the CBA along with the $50 reapplication fee. Once the CBA has processed your application, you will be notified to make your exam section selections.
When can I retake a failed exam section?
You may retake a failed examination section at any time after you have received your score from the previous attempt of the same section.
How many times can each section of the CPA Exam be taken?
There is no limit as to the number of times you may repeat a failed section. You may take any unpassed section of the CPA Exam year-round. Your only restriction is waiting to receive your score from a previous attempt of the same section.
Do I need to take all unpassed sections at the same time?
No, you may take each exam section individually, and in any order.