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 CPA Examination

The CPA Examination is a computer-based test (CBT) offered during four testing-window opportunities throughout the year.

Testing Windows - each testing window includes two months in which one may sit for the examination and one month in which the examination is refreshed for the next testing window.  The examination is available for testing in the following months each year:

  • January/February
  • April/May
  • July/August
  • October/November

Subject Areas and Length of Examination

  • Auditing and Attestation (AUD) - 4 hours
  • Financial Accounting and Reporting (FAR) - 4 hours
  • Regulation (REG) - 3 hours
  • Business Environment and Concepts (BEC) - 3 hours

Examination Fees paid directly to the National Association of State Boards of Accountancy (NASBA) (Paid online after application approval and receipt of payment coupon)   

  • $190.35 - Auditing & Attestation (AUD)
  • $190.35 - Financial Accounting & Reporting (FAR)
  • $171.25 - Regulation (REG)
  • $171.25 - Business Environment Concepts (BEC)

Administrative Processing Fees paid to the West Virginia Board of Accountancy  (Submitted with the application)

  • Initial CPA Examination Application - $10.00
  • Re-Exam Fees - $40.00 per part (use Intent to Sit form)

A prospective Examination Candidate should review all sections the West Virginia Board of Accountancy's CPA Examination site and the following external sites for additional information.

www.cpa-exam.org

www.cpa-exam.org/lrc/exam_tutorial.html
This sample test will familiarize CPA exam candidates with the format, content, and functionalities of the CPA Examination. Sample tests use the same software as the actual CPA Exam and let candidates download and answer a small set of multiple-choice questions and a simulation. IT IS HIGHLY RECOMMENDED THAT YOU REVIEW THIS SITE BEFORE TAKING THE COMPUTERIZED EXAMINATION.

NASBA's web site provided to accept testing fees: www.nasba.org/exams/cpaexam/westvirginia/  

NASBA's numbers provided to accept exam fees by telephone:
1-800-CPA-EXAM (1-800-272-3926) or 1-866-MY-NASBA (1-866--696-2722)

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Last updated:  December 10, 2012

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