Submitting a New Reasonable Accommodation Request

An applicant who wishes to have a reasonable accommodation on the CPA Exam must inform the CBA by indicating such on the “additional info” tab of their CBA client account.

The applicant must also submit a Reasonable Accommodation Request (Form A) under the following circumstances:

• The applicant is submitting an original request for a reasonable accommodation.
• The applicant requires an item not listed on Prometric's Pre-approved Items List.
• The applicant wishes to make changes to a reasonable accommodation previously approved by the CBA.

If you have been previously approved for reasonable accommodations, visit the Verifying Reasonable Accommodations Prior to Scheduling page for instructions on repeat applications.

• Considerations Prior to Submitting a New Reasonable Accommodation Request

  An applicant and anyone assisting them should consider the nature of the CPA Exam and the standardized testing conditions and policies under which the examination is given when requesting reasonable accommodation. A review of these resources will assist in determining if a reasonable accommodation is needed and if so, what reasonable accommodation to request.
  
  Helpful resources include, but are not limited to:

  • The Uniform CPA Examination Blueprint located on the AICPA website that includes such topics as the types of items, test sections, maximum allowable testing time, and constructs being measured.
  • The CPA Exam Candidate Guide located on the NASBA website that includes such topics as breaks and what is allowed in the testing room.
  • The CPA Exam Sample Test located on the AICPA website that provides a sample test that demonstrates the format and functionality of the CPA Exam testing software.
  • The Pre-approved Items List located on the Prometric website that provides a list of standard items, medical devices, and religious articles permissible at the testing center without the need to request a reasonable accommodation.
• Steps to Submit a New Reasonable Accommodation Request
  • 1. The applicant must inform the CBA they will be submitting a reasonable accommodation request by completing the accommodation section in their online client account.
  • 2. Complete the reasonable accommodation request and evaluation documentation.
    
    The CBA provides two forms the applicant may use to complete this step: the Reasonable Accommodations Evaluation (Form A) and the Reasonable Accommodations Evaluation (Form B). If the applicant decides not to use the provided forms, they must provide all the same required documentation. The cost of providing sufficient documentation, like that in Form B, is the applicant’s responsibility.
    
    Reasonable Accommodations Request (Form A)—this form, or its equivalent, is to be completed by the applicant.
    
    Reasonable Accommodations Evaluation (Form B)—this form, or its equivalent, is to be completed by an evaluator. An evaluator is a person qualified, typically by current and active licensure, to act within their scope of practice to evaluate the existence of an applicant's disability or temporary medical condition. An evaluator cannot be related to the applicant by blood, marriage, or domestic partnership.
    
    In the instance of a disability, an evaluator certifies:
    The applicant has a disability that substantially limits one or more major life activity.
    How the applicant’s disability affects their ability to take the CPA Exam under standardized testing conditions.
    What accommodations are needed to allow the applicant an equal opportunity to perform on the CPA Exam.
    
    
    Alternatively, a disability may be substantiated with a recent individualized education program (IEP) or Section 504 Plan. In the instance of a temporary medical condition, an evaluator certifies:
    The applicant has a temporary medical condition.
    How the temporary medical condition affects their ability to take the CPA Exam under standardized testing conditions.
    What accommodations are needed to allow the applicant an equal opportunity to perform on the CPA Exam
    
    
  • 3. Submit the written documentation from Step 2 to the CBA. The CBA encourages an applicant to submit their request for reasonable accommodation no later than 30 days prior to scheduling the first CPA Exam section.
    
    Completed forms along with other documentation may be submitted to the CBA via examrequests@cba.ca.gov or mail to:
    California Board of Accountancy
    ATTN: EEU—Accommodation
    2450 Venture Oaks Way, Suite 300
    Sacramento, CA 95833-3291
    Exclusive of state holidays, the CBA will also accept in-person delivery of reasonable accommodation requests at the address above during normal business hours.
  • 4. Respond to requests for additional information or clarification from the CBA.
• CBA Reasonable Accommodation Approval

  The CBA does not approve requests for accommodation that fundamentally alter the constructs that the CPA Exam measures or that create an undue financial or administrative burden. In situations when the CBA cannot approve a requested accommodation, staff will attempt to engage with the applicant to seek a mutually agreeable solution.
  
  When the CBA approves a reasonable accommodation, it will determine the length of time that reasonable accommodation request is valid. In doing so, it considers such factors as:

  • The time specified by the evaluator.
  • Whether the disability is permanent or temporary.
  • Documentation from an IEP or Section 504 Plan.
  • Anticipated changes to the nature or testing conditions of the examination that would impact the requested accommodation.

  It is the responsibility of applicants with CBA-approved reasonable accommodations to verify they are scheduled to receive their accommodations for each of their scheduled tests.

• Appeal Reasonable Accommodation Decision

  If the CBA denies an applicant’s accommodation, they may appeal that decision and may include further documentation not previously provided that the applicant wishes the CBA to review when considering the appeal. Additional information on the appeal process will be provided to applicants who are denied an accommodation.

Related Links

• Reasonable Accommodations Request (Form A)
• Reasonable Accommodations Evaluation (Form B)
• CPA Exam Format, Testing Conditions, and Policies
• Verifying Reasonable Accommodations Prior to Testing
• Reasonable Accommodation FAQs