The CPA Examination is a computer-based test (CBT) offered during four testing-window opportunities throughout the year. The following organizations participate to make the exam available in all testing jurisdictions:
- The American Institute of Certified Public Accountants (AICPA) - creates and provides the exam content for upload to the Prometric Centers.
- Prometric - provides a secure testing facility and administers the test taking process.
- National Association of State Boards of Accountancy (NASBA) - liaison who accepts an exam candidate's applcation information from each state board or jurisdiction, uploads the relevant information to the Prometric Center once the candidate has scheduled, accepts the score release data from AICPA and distributes this information back to the exam candidate and the state board.
- State Boards of Accountancy - the state boards of accountancy establish the requirements necessary for a candidate to qualify to sit in that state or jurisdiction.
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 - March 10
- April - June 10
- July - September 10
- October - December 10
Subject Areas and Length of Examination
Auditing and Attestation (AUD) - 4 hours
Financial Accounting and Reporting (FAR) - 4 hours
Regulation (REG) - 3 hours (In April 2017, this part of the exam will be 4 hours long)
Business Environment and Concepts (BEC) - 3 hours (In April 2017, this part of the exam will be 4 hours long)
Administrative Processing Fee
Paid directly to the WV Board of Accountancy and must be submitted with the application
- Initial CPA Examination Application - $10.00
- Per Part Fees - $40.00 per part (use Intent to Sit form)
The Board has no provisions for refunding or crediting a paid examination fee toward a future exam due to the non-appearance of an approved candidate.
Examination Fees paid directly to NASBA**
Effective October 19, 2019, the fee for each section of the Examination will be $209.99.** You will make the payment through your NASBA account after your application with the Board of Accountancy has been approved and you have received notification that your Intent to Sit has been uploaded to NASBA and your Payment Coupon is available.
Effective January 1, 2021, the fee for Authorizations to Test (ATTs) received on or after this date will be 224.99.**
**All third-party fees are subject to change.