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The Board of Examiners of the American Institute of Certified Public Accountants, (AICPA) is responsible for preparing the Uniform CPA Examination. The boards of accountancy of all fifty states, the District of Columbia, Guam, Puerto Rico, and the U.S. Virgin Islands use the Uniform CPA Examination as the primary way of measuring the technical competence of CPA candidates.

The CPA exam is open for candidates to test the first two months of every quarter. January/February, April, May, July, August, October and November all open for testing and March, June, September and December are all closed for testing. CPA exam candidates must apply to the board of accountancy from which he or she is seeking a CPA certificate. Application forms and information about requirements may be obtained from your state board of accountancy. In most jurisdictions, eligible candidates will be able to take any or all sections of the exam during any testing window. However, you will not be allowed to take the same section more than once during any testing window.

The four CPA exams are Auditing and Attestation, Financial accounting and Reporting, Regulation and Business Environment and Concepts. All four exams have a passing score of 75%.

In most jurisdictions, once you pass your first exam you are allowed a maximum of 18 months to pass all remaining sections in order to retain credit on the passed section(s).

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