iThe Uniform CPA Examination®An overview of the CPA Exam and resources to help you prepare
The Uniform CPA Examination®(“Exam”) protects the public interest by helping to ensure that only qualified individuals become licensed as U.S. Certified Public Accountants (CPAs). The CPA credential is the only licensing qualification in accounting and auditing in the United States. This booklet provides individuals interested in becoming a CPA with information about the profession, testing requirements and details, and candidate resources.
12 The CPA credential is in high demand.3 Help us protect the public interest.4 What can you expect from the Exam?6 Exam resources for you8 Top candidate FAQs10 How does scoring work? 11 Who oversees the Exam? 12 Exam application process13 International candidates14 Top tips for Exam day15 Resources to help you prepare for the ExamContents
2The CPA credential is in high demand.Professional certifications, such as the CPA, can help you earn an average of 5–15%* more.Source: Robert Half 2017 Salary Guidethrough 2026 (faster than theaverage for all occupations).Source: U.S. Bureau of Labor Statistics, October 201710%Top five reasons to pursue the CPA.Earning potentialCareer opportunitiesFlexibilityStabilityPrestige and respect2Accounting and auditing employment growth is
3So, you want to earn your CPA? The CPA is the only licensing qualification for the accounting and auditing profession in the United States. But first, you must the pass the Uniform CPA Examination®. The Exam provides reasonable assurance to the 55 U.S. boards of accountancy (50 states plus the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam and the Commonwealth of Northern Mariana Islands*) that those who pass possess the minimum level of technical knowledge and skills necessary for initial licensure. The public interest is protected when only qualified individuals are licensed as CPAs.Help protect the public interest.* The Commonwealth of Northern Mariana Islands does not accept applicants for the Exam, but does accept scores from other jurisdictions for initial licensure.**Certain states require a separate ethics assessment in addition to what is tested on the CPA Exam.The 4 E’s to CPA licensure Of the four requirements, only the Exam is uniform and accepted for CPA licensure by all jurisdictions. Experience, education and ethics requirements vary by jurisdiction.CPAEducationExperienceEthics**Exam
You can choose to pause or not pause the Exam timer for 15 minutes during each section. This standardized break will occur after the third testlet only. You may also take breaks after every other testlet, but the timer will continue to run. See the Exam structure graphic for details.
- Spring '17
- Certified Public Accountant, Uniform Certified Public Accountant Examination