Question & Answers

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. 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.

Over the years, the exam became more standardized and comprehensive, and it began to be used as a requirement for certification. In 1933, the Uniform CPA Exam was created by the American Institute of Certified Public Accountants (AICPA) to ensure that all CPAs had a standardized level of knowledge and skills.

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 develops and administers the Uniform CPA Exam, which is required for CPA licensure in the United States.

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. They also maintain a National Candidate Database.

What is NASBA CPAES Jurisdictions

Before you can begin testing, you must apply and the state board must confirm that you are eligible. 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 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.