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:
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.
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
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.
Paid directly to the WV Board of Accountancy and must be submitted with the application
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.
**All third-party fees are subject to change.