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Re-exam candidates

CPA exam candidates who have previously sat for the exam or previously submitted a request to sit for any section(s) of the exam are considered re-exam candidates (RE).

Some important points to consider when re-applying:

  • Candidates do not have to apply for all four exam sections of the exam at one time.
  • Candidates may apply for each exam section individually, or at different times.
  • Candidates are not scheduling the actual date they will sit for the exam section(s) when submitting an online request.
  • Date selection will be made by the candidate after receipt of the NTS.
  • Sections requested on the same day, including during different login requests, will be issued on a single payment coupon.
  • A payment coupon may not be separated into several payments.
  • For separate payment coupons, requests for section(s) must be made and paid for on different calendar days.

Please see the instructions for submitting a request for a payment coupon.

  1. You will login with your user ID and password at, scroll down to the bottom of the page to Login
  2. Select “Apply for Re-exam”
  3. Follow the prompts
  4. Keep in mind
    1. You will use “RE” for every request.
    2. Always use the current day’s date for the Application Date.
    3. Ensure you have checked the appropriate exam section box on the far right.
    4. The non-refundable fee for additional coupon requests is $20.

This fee applies to all re-exam candidates, when you log in and apply for one or multiple sections. A fee of $20 will be applied for every re-exam request submitted.

If a candidate inadvertently applies for the wrong exam section(s), the candidate must contact the VBOA to cancel the current payment coupon. Once the coupon is cancelled, the candidate must return to the application page to re-apply for the correct exam section(s).

If you have any questions, please contact the VBOA at