Exam candidates should review the education requirements and the exam application steps before applying to take the exam in Virginia. To apply, candidates will create an online account first, submit an application and send official transcripts. Due to the VBOA retention schedule, transcripts provided will only be archived for three calendar years from the date the application is submitted.
First time candidates will use FT when applying. This is only used during the original application process prior to being deemed eligible to sit for any exam.
All CPA exam candidates must provide a U.S. Social Security number or control number issued by the Virginia Department of Motor Vehicles to apply. If a control number is used, instead of a SSN, there will be an additional $67.50 fee charged by NASBA for each payment coupon received.
All required coursework and degree conferral must be shown on official transcripts. The official transcripts must be mailed directly from the institution to the VBOA or mailed to the CPA candidate in a sealed envelope with the institution’s official signature or seal overlaying the flap of the envelope.
The VBOA will not accept any envelope that is opened or appears to have been opened. Prior to requesting an official transcript, please confirm with the institution that all required coursework and the degree conferral, if applicable, has been posted to the transcript.
Candidates do not have to apply for all four exam sections at one time.
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 sections 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 sections, the candidate must contact the VBOA to cancel the current payment coupon. Once cancelled, the candidate must return to the licensing home page and use Apply for Re-Exam to select the correct exam section. There is a $20 re-exam fee with each additional exam section request.
The payment coupon notification is sent from the National Association of State Boards of Accountancy (NASBA) and is the invoice for the sections of the exam requested when applying online. The payment coupon is valid for six months from the issue date and must be paid to NASBA in order to receive a NTS (Notice to Schedule).
Payment coupons are generally sent to candidates within three to five business days after an application file is transmitted to NASBA. Files are processed and transmitted to NASBA the day after an application for taking an exam section is submitted. FT candidates should expect to receive their payment coupon within three to five business days, while re-exam candidates should expect to receive their payment coupon within 48 hours.
Scheduling the exam
Candidates are not scheduling the actual date of the exam section when submitting an online application. Date selection will be made by the candidate after receipt of the NTS.
The NTS provides detailed information to the candidate on how to contact a Prometric testing center and schedule the appointment to sit for the exam section. The NTS notification is sent by email from NASBA to the candidate after payment is made through the payment coupon. A NTS is valid for 12 months from the issue date.
Due to the COVID-19 outbreak, Prometric has closed all testing centers through April 16, 2020. They anticipate re-opening test centers on April 16, however, the specific date will depend on circumstances that are changing daily. Learn more at https://boa.virginia.gov/resources/covid-19-updates/.
Candidates who have previously received a payment coupon for an exam section or sat for any part of the CPA exam are considered re-exam candidates.
Special accommodations can be requested under the provisions of the Americans with Disabilities Act. The request is reviewed and must be approved by the VBOA before the exam application can be processed. 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 evaluation should be no more than three years prior to the examination and it should include a history of previous accommodations. The ADA accommodations request cannot be processed until all required documents are received.
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 accommodations.