Monday, April 2, 2007

How to Become US CPAs

How to Prepare

The Uniform CPA Examination measures professional competence and helps to establish the CPA license as evidence of professional qualification. The examination is a 14-hour computer-based test (CBT) with four sections: Auditing & Attestation, Financial Accounting & Reporting, Regulation, and Business Environment & Concepts.
Once candidates are deemed eligible by a board of accountancy, they can take one or more exam sections at a time. They cannot, however, take the same section more than once during any testing window (the quarterly period during which the exams are available). Generally, candidates have 18 months to pass all four sections and retain credit; but check with your state board as some states may differ.
The AICPA does not provide or recommend exam practice materials. However, candidates are advised to review the examination content specification outlines (CSOs), and other content-related documents or materials available via the links on the right side of this page.
Information has also been developed to help educators prepare students for the CPA Examination. Click here for Educator Resources. Steps to Become a CPA

Congratulations on your decision to become a Certified Public Accountant! Follow these 5 easy steps to begin the journey to a rewarding career:

1. Decide where you want to be licensed and apply to that jurisdiction.
Specific requirements for becoming a CPA, and the rights and obligations of a licensed CPA, are set forth in the laws and regulations of 54 United States jurisdictions. For a summary of the requirements of each jurisdiction, click here. Scroll down page to interactive state map.
If you have previously taken the CPA Exam, re-apply to the state board of accountancy in your jurisdiction.

2. Review the Uniform CPA Candidate Bulletin.
The bulletin is intended for individuals who plan to take the Uniform Certified Public Accountant (CPA) Examination. This document will help you understand how to apply, register and take the examination, and offers general information about examination content and preparation. The bulletin is only available online. To download a copy of the Uniform CPA Candidate Bulletin, click here.

3. Apply to take the Exam
Where to get an application or re-apply:
The state boards of accountancy in the following states use CPAES as their agent. Candidates in these jurisdictions needing CPA Exam applications should call CPAES at 1-800-CPA-EXAM or go to
www.nasba.org: Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Indiana, Iowa, Kansas, Louisiana, Maine, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New Mexico, New York, Ohio, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, Tennessee, Utah, Vermont, Virginia, Wisconsin
Washington state candidates should contact Castle Worldwide at 1-800-655-4845. Candidates from all other states should contact their boards of accountancy. Click here to find contact information for the board of accountancy in your jurisdiction.

4. Complete and Submit Forms, Pay Fees
First-time candidates must complete and submit the application forms, along with any required documentation, to the proper address. Because the rules vary by jurisdiction, follow the information about fee payment provided by your board or its designee. Your board of accountancy, or its designee, will contact you once the application has been reviewed. It is estimated that this initial application process will take six to eight weeks; the goal is to continue to shorten this time as the new year-round application process is implemented.
Note: Make sure applications are complete and contain accurate information. Completeness and accuracy dramatically affects the amount of time needed to process the application.
Re-examination candidates: Follow the process set by your jurisdiction. The processing time for re-examination candidates is much shorter; many states are working toward a 24-hour turn-around.

5. Schedule a Test Appointment
After you have applied to take the exam and been deemed eligible, you will receive a Notice to Schedule (NTS) for each exam section you are approved to take. Once you receive an NTS, schedule your test appointment as soon as possible. Since each NTS is only valid for a finite period of time, we recommend you take your exams as soon as you are prepared – you don’t want to lose a testing opportunity or run out of time.
Go to
www.prometric.com/CPA to schedule your exam(s) and get instant email confirmation of your appointment. You can also schedule your test by calling the Candidate Services Call Center at 800-580-9648.

Examinations must be scheduled at least six days in advance. You select the test center location, time and date of your exam(s). While every effort is made to accommodate CPA Exam candidates, appointment times depend on seat availability at the test center. So schedule as early as possible to get your first choice! It is recommended you schedule 45 days in advance.
CPA Examination sections are offered on a continual basis two out of every three months throughout the year (the “testing windows”). For example, in 2004, you can take any section of the exam during: April-May; July-August; and October-November. The test is not available one month each quarter to maintain and refresh the databank.

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