The CPA Examination is a computer-based test (CBT) offered year round. The following organizations participate to make the exam available in all testing jurisdictions:
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- 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.
What role does NASBA, AICPA, State Boards and Prometric play in administering the CPA Exam? What this video to learn more.
Year Round Testing
As of July 1, 2020, the National Association of State Boards of Accountancy (NASBA), American Institute of CPAs (AICPA) and Prometric are lauching year round testing of the Uniform CPA Examination. The continuous testing model provides greater candidate flexibility and convenience, with more than 75 additional testing dates available throughout the year.
Subject Areas and Length of Examination
The three sections that comprise the Core of the Exam:
Auditing and Attestation (AUD) - 4 hours
Financial Accounting and Reporting (FAR) - 4 hours
Regulation (REG) - 4 hours
Each candidate must also pass a Discipline section for licensure. Candidates can choose from three options:
Business Analysis and Reporting (BAR) - 4 hours
Information Systems and Controls (ISC) - 4 hours
Tax Compliance and Planning (TCP) - 4 hours
Practice / Sample Test
Sample tests are a preparation tool to use before your test day. It’s important for you to be familiar with the format and functionality of the CPA Exam testing software before your test day. Check out the AICPA Sample Tests.
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 January 1, 2023, the fee for each section of the Examination is $238.15. 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.**All third-party fees are subject to change.
