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CPA exam

  • Apply to take the CPA exam
  • The Uniform CPA Examination is a professional licensing examination used by all state accountancy boards to ensure applicants possess the minimum accounting/technical knowledge needed to enter the CPA profession and protects the public interest by ensuring that only qualified individuals become licensed as CPAs. The CPA examination process is a partnership between the American Institute of Certified Public Accountants (AICPA), the National Association of State Boards of Accountancy (NASBA) and Prometric.

    Candidate Bulletin

    Information on the roles and responsibilities of CPA examination partners can be found in the Candidate Bulletin, the official handbook for individuals who plan to take the Uniform CPA Examination.

    As a first step, read the Candidate Bulletin. This document may be the most important preparation for the CPA examination process.

    This resource outlines the responsibilities of the CPA exam candidate and how the examination process works. The Candidate Bulletin covers such topics as how to apply, how and when to schedule the examination, what rules are at test centers, when to expect scores and what topics are covered on the examination.

    Exam sections

    There are four component parts to the Uniform CPA Examination:

    •   Auditing and Attestation (AUD) – 4 hours
    •   Financial Accounting and Reporting (FAR) – 4 hours
    •   Regulation (REG) – 3 hours
    •   Business Environment and Concepts (BEC) – 3 hours

    Testing windows

    It is our intention to continue the 10-day testing extension in the windows to provide more schedule time as a convenience for candidates going forward.

    Exam candidates may take one or more sections of the exam during any testing window and in any order. However, a candidate may not take the same section more than once during any one testing window.

    Pre‐approved testing accommodations

    To prevent potential candidate confusion concerning personal items that are permitted at the testing centers, Prometric is now offering a list of pre‐approved items for testing accommodations on its website at

    Exam scores

    Online score retrieval

    NASBA posts Virginia scores on their website to speed up the release time of exam scores. Retrieve exam scores by using the link below. Enter the candidate’s section ID and date of birth. The candidate’s section and attendance date will automatically populate. Click the Score button to retrieve exam score. Because all scores are not received at once, some candidates may have to wait longer than others before their scores are available. Visit the NASBA website to check exam scores.

    CPA examination score release timeline

    General score release information is below. The target release dates are when scores will be released by NASBA to the state boards of accountancy.

    Testing window: January 1 - March 10 (19Q1)
    If you take your exam
    And the AICPA receives your exam data files
    from Prometric by 11:59 p.m. (EST) on:
    Your target score
    release date is:
    January 20 January 20 February 5
    February 14 February 14 February 26
    February 28 February 28 March 8
    March 10 March 11 March 19

    Testing window: April 1 - June 10 (19Q2)
    If you take your exam
    And the AICPA receives your exam data files
    from Prometric by 11:59 p.m. (EST) on:
    Your target score
    release date is:
    April 20 April 20 May 7
    May 15 May 15 May 23
    May 31 May 31 June 11
    June 10 June 11 June 19

    Testing window: July 1 - September 10 (19Q3)
    If you take your exam
    And the AICPA receives your exam data files
    from Prometric by 11:59 p.m. (EST) on:
    Your target score
    release date is:
    July 20 July 20 August 6
    August 14 August 14 August 22
    August 31 August 31 September 10
    September 10 September 11 September 19

    Testing window: October 1 - December 10 (19Q4)
    If you take your exam
    And the AICPA receives your exam data files
    from Prometric by 11:59 p.m. (EST) on:
    Your target score
    release date is:
    October 20 October 20 November 5
    November 14 November 14 November 22
    November 30 November 30 December 10
    Decenber 10 Decenber 10 Decenber 19


    Exam scheduling

    A minimum score of 75 on each exam section is required to pass the CPA exam. It is the responsibility of the exam candidate to schedule any unpassed sections of the exam within 18 months of passing one or more sections. In the event that all four sections of the exam are not passed within the 18-month period, credit for any section(s) passed before the 18-month period will expire and that section(s) must be retaken.

    Exam score notice

    The AICPA sends exam scores to NASBA to have them entered into the national candidate database. NASBA sends score notices via U.S. mail or email depending on the candidate’s contact preference. NASBA has implemented a new online service that allows you to reprint your Notice to Schedule (NTS). If you wish to reprint your NTS click reprint NTS.

    Exam rescore

    To request a rescore of an exam section, visit Score Information.

    If the candidate is still not satisfied after receiving the results of a rescore, the candidate may contact the VBOA to appeal the rescore. The appeal process can only be requested after a Score Review is performed.


    Apply to take the CPA exam

    Candidates must create an online account to apply to take the CPA exam and must meet the education requirements before applying to take the exam in Virginia.

    Pursuant to § 54.1-116, Code of Virginia, all CPA exam candidates must provide a U.S. Social Security number or control number issued by the Virginia Department of Motor Vehicles. If you choose to provide a control number issued by the Virginia DMV, instead of a SSN, you will be charged an additional $67.50 fee by NASBA for each payment coupon you receive.

    Please note: Due to the VBOA retention schedule, transcripts provided to the VBOA will only be archived for three calendar years from the date the application is submitted.

    Candidates do not have to apply for all four exam sections at one time. Candidates may apply for each exam section individually, or at different times. Exam section(s) selected on the application must be paid with a single payment. A payment coupon may not be separated into several payments. If the candidate inadvertently applies for the wrong exam section(s), the candidate must contact the VBOA to cancel the current payment coupon. Once cancelled, the candidate must return to the application page to re-apply for the correct exam section(s).

    For more detailed information regarding the CPA exam, please review the Procedures for the CPA Exam Process.


    Login to re-apply for exam sections. Candidates who have previously sat for any part of the CPA exam are considered re-exam candidates.

    Special accommodations

    Login to make a request for special accommodations through the Americans with Disabilities Act. The request is reviewed and must be approved by the VBOA before the exam application can be processed. To ensure equal opportunity for all qualified persons, the VBOA will coordinate reasonable accommodations in the administration of the exam for approved candidates.

    Upon request, the candidate must submit documentation from an appropriately licensed health care professional that includes a diagnosis of the disability, along with a specific recommendation and justification for the requested modifications.

    The VBOA is not responsible for any costs necessary to obtain the required diagnosis, recommendation and documentation; however, the VBOA will be responsible for reasonable costs associated with necessary and reasonable accommodations.