Question & Answers

Please Note: Some historical data comes directly from artificial intelligence. There is no guarantee of accuracy. You should double check any information provided before relying on it.

What is the Uniform CPA Examination

The Certified Public Accountant (CPA) exam is a comprehensive exam that individuals must pass in order to become licensed as a CPA in the United States. The first CPA exam was administered in New York State in 1896, and it consisted of a written examination covering accounting theory, law, and practice. The exam was voluntary and was not required for certification, but it was seen as a way for accountants to demonstrate their expertise and gain credibility in the field. Over the years, the exam became more standardized and comprehensive, and it began to be used by state legislatures as a requirement for certification. In 1933, the Uniform CPA Exam was created by the American Institute of Certified Public Accountants (AICPA). The Uniform CPA Exam initially consisted of four sections: auditing, accounting theory and practice, commercial law, and office practice and procedures. The exam was administered entirely by paper and pencil until 2004, when it was transitioned to a computer-based format.

What is the Uniform Accountancy Act?

The Uniform Accountancy Act (UAA) is a document created by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) that serves as a guide for state boards of accountancy in regulating the accounting profession. It includes model laws and regulations that states can choose to adopt, modify, or ignore as they see fit.

What is the AICPA?

The AICPA, which stands for the American Institute of Certified Public Accountants, is a professional organization for certified public accountants in the United States. It was founded in 1887 and is a non-profit organization that serves to support and advocate for the accounting profession, develop and maintain professional standards, and provide educational resources and opportunities for its members. The AICPA also created, develops, and administers the Uniform CPA Exam, which is required for CPA licensure in the United States. The AICPA is NOT a government agency, nor does it have any governing authority. It derives most of it's power from the fact that federal and state legislators have passed laws requiring the AICPA's CPA certification to perform certain work.

What is NASBA?

NASBA, which stands for the National Association of State Boards of Accountancy, is a non-profit organization that is responsible for administering the Uniform CPA Exam on behalf of the AICPA. In some cases, the Board of Accountancy contracts out certain examination related tasks such as the review of applications and collection of examination fees. They also maintain a National Candidate Database.

What is NASBA CPAES Jurisdictions

Before you can begin testing, you must apply to take the exam and the state board must confirm that you meet all the eligibility requirements. Some state boards have outsourced this task to NASBA. This is termed the NASBA CPA Examination Services (CPAES). Other boards still choose to do this themselves. Below are two tables which show the states that outsource to NASBA and those that do not as of 2023

Apply Directly To Board
Alabama	Illinois	North Carolina	Virginia	CNMI
Arizona	Kentucky	North Dakota	West Virginia
Arkansas	Maryland	Oklahoma	Wyoming
California	Mississippi	South Dakota	US Virgin Islands
Idaho	Nevada	Texas	American Samoa

Apply With NASBA (NASBA CPAES)
Alaska	Florida	Indiana	Michigan	New Hampshire	Oregon	Tennessee
Colorado	Georgia	Kansas	Minnesota	New Jersey	Pennsylvania	Utah
Connecticut	Guam	Louisiana	Missouri	New Mexico	Puerto Rico	Vermont
Delaware	Hawaii	Maine	Montana	New York	Rhode Island	Washington
D.C.	Iowa	Massachusetts	Nebraska	Ohio	South Carolina	Wisconsin

What is a Notice To Schedule (NTS)

When a candidate is ready to take a section, the first step in the process is to apply to take it and pay the fees. The candidate will apply to the state board unless that state has outsourced the process to NASBA through their CPAES program, in which case they apply through NASBA. If this is the first time a candidate is applying, they will have to determine that the candidate is eligible and confirm proper receipt of fees. If the candidate has previously gone through eligibility verification, then they will only confirm proper receipt of fees. They will then issue a Notice To Schedule (NTS), giving the candidate permission to schedule to take the section. The NTS will have a code on it that will be required to be entered into the computer in order to begin the test.

What Happens After I Take The Exam?

After the examination, candidate responses are forwarded to the American Institute of CPAs (AICPA) for scoring. Once scored, the AICPA forwards them to NASBA for processing. NASBA will release the score to the candidate.