Uniform CPA Examination Computer Based Testing Candidate's Frequently Asked Questions
Is the content of the computer based Uniform CPA Examination different from the content of the pencil-and-paper Uniform CPA Examination?
Yes, the content of the computer based Uniform CPA Examination is different from the content of the pencil-and-paper Uniform CPA Examination. The content of the computer based Uniform CPA Examination is structured as follows:
| Pencil-and-Paper Exam |
Pencil-and-Paper Exam |
| Auditing & Attestation |
Audit |
| Financial Accounting & Reporting |
Financial Accounting & Reporting (FARE) |
| Regulation |
Accounting & Reporting (ARE) |
| Business Environment & Concepts |
Law & Professional Responsibilities (LPR) |
What is the length of the computer based Uniform CPA Examination?
The computer based Uniform CPA Examination is 14 hours long. The length of the computer based Uniform CPA Examination breaks down as follows:
| Section |
Length |
| Length Auditing & Attestation |
4.0 hours |
| Financial Accounting & Reporting |
4.0 hours |
| Regulation |
3.0 hours |
| Business Environment & Concepts |
2.5 hours |
Will the computer based Uniform CPA Examination include essay questions?
Yes, essays (constructed responses) will be incorporated into the exam simulations.
Have the education requirements for taking the exam also changed?
No.
Do I still have 30 days after taking the exam to meet the educational requirements?
Yes, you will still have 30 days after taking the exam to meet the educational requirements.
What is the fee for taking the exam?
Applicants are required to pay an application/administrative fee plus a fee for each section of the exam for which he/she is applying. For specific fees see http://www.nasba.org/nasbaweb.nsf/exam.
Has my conditioned status changed under the computer based Uniform CPA Examination?
Candidates have retained credit for sections of the Uniform CPA Examination already passed.
How have my current credits transferred to the computer based Uniform CPA Examination?
Credits earned on the pencil-and-paper Uniform CPA Examination transferred toBusiness Business the computer based Uniform CPA Examination as follows:
| Pencil-and-Paper Exam |
Computer based Exam |
| Audit |
Audit & Attestation |
| Financial Accounting & Reporting (FARE) |
Financial Accounting & Reporting |
| Accounting & Reporting (ARE) |
Regulation |
|
| Law & Professional Responsibilities (LPR) |
Business Environment & Concepts |
| Candidates who received credit under the pencil-and-paper exam have been given a transition period to pass the remaining sections of the exam. Please see Administrative Rule R338.5110a(e). |
How much time do I have to pass all sections of the computer based Uniform CPA Examination?
Once you receive credit for a section of the exam, you will be allowed a maximum of 18 months to pass all remaining sections of the exam in order to retain credit for the passed section.
What is a "testing window"?
The computer based Uniform CPA Examination is available approximately (60) days out of each calendar quarter. This 60-day period is called a testing window. There will be four testing windows each calendar year. Candidates may take any of the four exam sections during any testing window. However, a candidate may take each section of the exam only one time during a testing window.
| April & May 2004 |
June 2004 |
July & August 2004 |
Sept. 2004 |
| Available to schedule and sit |
Available to schedule, but not available to sit. |
Available to schedule and sit |
Available to schedule, but not available to sit. |
| |
|
|
|
| Oct. & Nov. 2004 |
Dec. 2004 |
Jan. & Feb. 2005 |
March 2005 |
| Available to schedule and sit |
Available to schedule, but not available to sit. |
Available to schedule and sit |
Available to schedule, but not available to sit. |
How often can I take the computer based Uniform CPA Examination?
A candidate will be allowed to take each section of the exam up to four times a year with a limit of one time per section in each testing window.
What is the deadline for applying to take the computer based Uniform CPA Examination?
Application deadlines have been eliminated, allowing candidates to apply at any time of year.
Where is the computer based Uniform CPA Examination administered?
At more than 300 Prometric testing centers in the United States. Michigan test centers are located in Ann Arbor, Grand Rapids, Lansing, Livonia, Portage, Troy and Sault Ste. Marie. A complete list of test centers is available from the Prometric web site, www.prometric.com
What assistance is provided to candidates to help them prepare for the computer based Uniform CPA Examination?
Sample tests and tutorial are available at www.cpa-exam.org.
Am I required to take all four sections in a two-day period?
No, you may take each section separately and you will schedule when you want to take each section.
Am I required to take the sections in a specific order?
No, you can choose to take the sections in any order.
Am I required to pass one section of the exam before applying to take another section?
No, you are not required to pass one section before applying to take another section of the exam.
Once I apply for the exam, how long will it be before I actually take the exam?
A candidate's educational eligibility needs to be verified before a "Notice to Schedule" can be issued, so the process will take a few weeks. A re-exam candidate should receive a Notice to Schedule within a few days of applying. The Notice to Schedule is valid for 6 months, so you will have a set period of time to schedule and take the exam section(s).
How do I schedule an appointment to take the exam?
After applying and receiving a Notice to Schedule, you may schedule your appointment to take the exam by calling the Prometric Candidate Services Call Center at 1-800-529-3950. Appointments may also be scheduled through the Prometric web site, www.prometric.com.
Do all candidates take the same examination, or does each candidate take a different test?
Candidates take different, equivalent exams. In the computerized testing environment, each candidate's examination consists of items drawn from a pool of test questions according to defined specifications. Although candidates take different tests, the specifications ensure that the results are comparable. The specifications also include "exposure controls" to limit the extent to which examinees are administered the same sets of questions.
With candidates taking different tests, how do you ensure that each candidate is being correctly assessed?
The test delivery system ensures that all tests meet content and psychometric specifications. The testing package delivered to test centers contain not only test items, but also the rules for the administration of tests drawn from that collection of items. All items are classified according to their content and statistical properties before they are administered in an operational test. The testing software then administers items according to the specifications to ensure that each candidate is administered a test of appropriate content coverage and difficulty.
Who is responsible for certifying someone as an ADA candidate?
State boards will continue to determine if a candidate qualifies as an ADA candidate.
Can I immediately find out my grade after taking a section of the exam?
No, the computer based Uniform CPA Examination contains structured responses that must be transmitted to the AICPA for grading.
When will I receive my grades?
Since the exam contains structured responses that must be scored by the AICPA, it will be several weeks before scores are available for mailing.
Can I request a review of my grades under the computer based Uniform CPA Examination?
Yes, you can request a grade review.
How do I cancel and reschedule an appointment?
Call the Prometric Candidate Services Call Center at 1-800-580-9648 between 8 am and 8 pm, Monday – Friday; or use the scheduling tool on the Prometric web site, www.prometric,com; or call the test center at which your appointment is scheduled and speak with a test center administrator. Leaving a voice mail message at the test ceneter is not an acceptable method of canceling your appointment.
Is there a rescheduling fee?
Any changes made thirty (30) or more days prior to the scheduled appointment will not result in a rescheduling fee. If you cancel between five (5) and twenty-nine (29) days prior to your scheduled appointment, you will be charged a $35.00 rescheduling fee. If you cancel between five business days and up to 24 hours before the scheduled appointment, you will be charged a rescheduling fee on the basis of the examination you are rescheduling. If you cancel less than 24 hours before the scheduled appointment, you will forfeit all examination fees paid.