Reasonable Accommodations
Reasonable accommodations are adjustments or modifications to the standardized testing conditions of the Uniform Certified Public Accountant Examination (CPA Exam). They provide an applicant impacted by a disability or temporary medical condition an equal opportunity to get the same result, gain the same benefit, or reach the same level of achievement as that provided to others.
The CBA uses the information provided by the applicant to understand:
- What major life activities are impacted by the applicant's disability.
- The nature and extent of the applicant's temporary medical condition.
- How the applicant's disability or temporary medical condition affects their ability to take the CPA Exam.
- What reasonable accommodations are needed to allow the applicant an equal opportunity to take the CPA Exam.
This information assists the CBA in making a fair determination regarding the request for reasonable accommodation. In situations when the CBA cannot approve a requested accommodation, staff will attempt to engage with the applicant to seek a mutually agreeable solution.
The information below is intended to help applicants, evaluators, educators, and others involved in the reasonable accommodation process.
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What is a reasonable accommodation?
A reasonable accommodation is an adjustment or modification of standard testing conditions that addresses the limitations related to a disability or temporary medical condition. A reasonable accommodation may not:
- Alter what the CPA Exam measures.
- Create an undue financial or administrative burden.
- Compromise the security, validity, or integrity of the CPA Exam.
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What is a disability?
Reasonable accommodations are available to those with disabilities as defined in the Americans with Disabilities Act. Disabilities are permanent physical or mental impairments that substantially limit one or more major life activities.
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What is a temporary medical condition?
Reasonable accommodations are also available for a temporary medical condition that impacts the ability to take the CPA Exam. A temporary medical condition is a short-term injury or illness. For example, medical conditions such as a pregnancy, broken arm, or lactation are considered temporary medical conditions.
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What accommodations are available?
Reasonable accommodations are individualized and considered on a case-by-case basis. Depending on the nature of the impairment, reasonable accommodations may include, but are not limited to, adjustments such as extended time or breaks; separate testing rooms; use of assistive technology, software, and devices; and access to drinks or snacks.
Applicants are encouraged to visit Prometric's website for information regarding items that are allowed in the testing room without submission and approval of a reasonable accommodation request. Please note these items may be subject to visual inspection by the test center administrator or proctor. -
What is the deadline to submit a request for reasonable accommodation?
The CBA encourages applicants to submit their request for reasonable accommodation no later than 30 days prior to scheduling a CPA Exam section. The CBA makes every effort to review the request within 20 days of receipt; the additional 10 days allows the applicant time to address any requests for clarification or additional documentation and the transmission of the request to the test administration and testing center.
While there is no deadline by which to submit the request for reasonable accommodation, applicants who do not submit their request timely may not have their reasonable accommodation approved in time for use.
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